IRIS Accounts Production v25.1.4.42 04234745 director 1.12.23 30.11.24 30.11.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh042347452023-11-30042347452024-11-30042347452023-12-012024-11-30042347452022-11-30042347452022-12-012023-11-30042347452023-11-3004234745ns15:EnglandWales2023-12-012024-11-3004234745ns14:PoundSterling2023-12-012024-11-3004234745ns10:Director12023-12-012024-11-3004234745ns10:PrivateLimitedCompanyLtd2023-12-012024-11-3004234745ns10:SmallEntities2023-12-012024-11-3004234745ns10:AuditExempt-NoAccountantsReport2023-12-012024-11-3004234745ns10:SmallCompaniesRegimeForDirectorsReport2023-12-012024-11-3004234745ns10:SmallCompaniesRegimeForAccounts2023-12-012024-11-3004234745ns10:FullAccounts2023-12-012024-11-3004234745ns10:CompanySecretary12023-12-012024-11-3004234745ns10:RegisteredOffice2023-12-012024-11-3004234745ns5:CurrentFinancialInstruments2024-11-3004234745ns5:CurrentFinancialInstruments2023-11-3004234745ns5:ShareCapital2024-11-3004234745ns5:ShareCapital2023-11-3004234745ns5:RetainedEarningsAccumulatedLosses2024-11-3004234745ns5:RetainedEarningsAccumulatedLosses2023-11-3004234745ns5:PlantMachinery2023-12-012024-11-3004234745ns5:FurnitureFittings2023-12-012024-11-3004234745ns5:MotorVehicles2023-12-012024-11-3004234745ns5:PlantMachinery2023-11-3004234745ns5:FurnitureFittings2023-11-3004234745ns5:MotorVehicles2023-11-3004234745ns5:PlantMachinery2024-11-3004234745ns5:FurnitureFittings2024-11-3004234745ns5:MotorVehicles2024-11-3004234745ns5:PlantMachinery2023-11-3004234745ns5:FurnitureFittings2023-11-3004234745ns5:MotorVehicles2023-11-3004234745ns5:WithinOneYearns5:CurrentFinancialInstruments2024-11-3004234745ns5:WithinOneYearns5:CurrentFinancialInstruments2023-11-30
REGISTERED NUMBER: 04234745 (England and Wales)




















Unaudited Financial Statements

for the Year Ended 30 November 2024

for

Lendel Paving Limited

Lendel Paving Limited (Registered number: 04234745)






Contents of the Financial Statements
for the Year Ended 30 November 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Lendel Paving Limited

Company Information
for the Year Ended 30 November 2024







DIRECTOR: D C Fearon





SECRETARY: Mrs J L Fearon





REGISTERED OFFICE: 29 King Henry Drive
Grange Park
Swindon
Wiltshire
SN5 6BL





REGISTERED NUMBER: 04234745 (England and Wales)

Lendel Paving Limited (Registered number: 04234745)

Balance Sheet
30 November 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 30,757 36,159

CURRENT ASSETS
Debtors 5 245,348 267,942
Cash at bank and in hand 433,154 774,951
678,502 1,042,893
CREDITORS
Amounts falling due within one year 6 35,043 69,388
NET CURRENT ASSETS 643,459 973,505
TOTAL ASSETS LESS CURRENT
LIABILITIES

674,216

1,009,664

PROVISIONS FOR LIABILITIES 7,689 9,040
NET ASSETS 666,527 1,000,624

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 666,526 1,000,623
SHAREHOLDERS' FUNDS 666,527 1,000,624

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 June 2025 and were signed by:





D C Fearon - Director


Lendel Paving Limited (Registered number: 04234745)

Notes to the Financial Statements
for the Year Ended 30 November 2024

1. STATUTORY INFORMATION

Lendel Paving Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statement are presented in Sterling which is the functional currency of the company and rounded to the nearest £.

Turnover
Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for goods supplied or services rendered, net of returns, discounts and rebates allowed by the company and value added taxes.

Work done
Turnover is usually recognised on completion of the service. For engagements that span the year end turnover is recognised by reference to the stage of completion at the balance sheet date.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and equipment - 20% on reducing balance
Office equipment - 10% on reducing balance
Motor vehicles - 25% on reducing balance

Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

Tangible assets are derecognised on disposal or when no future economic benefits are expected. On disposal, the difference between the net disposal proceeds and the carrying amount is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Lendel Paving Limited (Registered number: 04234745)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

2. ACCOUNTING POLICIES - continued

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that that have been enacted or substantively enacted by the balance sheet date.

Cash and cash equivalents
Cash and cash equivalents includes cash in hand, deposits held at call with banks and other short-term highly liquid investments with original maturities of three months or less.

Debtors and creditors
Debtors and creditors with no stated interest rate and receivable and payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other
administrative expenses.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and Office Motor
equipment equipment vehicles Totals
£    £    £    £   
COST
At 1 December 2023 16,032 10,432 117,848 144,312
Additions 1,183 1,440 - 2,623
At 30 November 2024 17,215 11,872 117,848 146,935
DEPRECIATION
At 1 December 2023 8,540 3,631 95,982 108,153
Charge for year 1,735 824 5,466 8,025
At 30 November 2024 10,275 4,455 101,448 116,178
NET BOOK VALUE
At 30 November 2024 6,940 7,417 16,400 30,757
At 30 November 2023 7,492 6,801 21,866 36,159

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 216,314 266,276
Tax 27,290 -
Prepayments 1,744 1,666
245,348 267,942

Lendel Paving Limited (Registered number: 04234745)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 2,553 -
Trade creditors 4,737 4,993
Corporation tax - 40,756
Social security and other taxes 8,952 7,642
VAT 5,924 5,646
Directors' current accounts 7,311 5,291
Accrued expenses 5,566 5,060
35,043 69,388