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REGISTERED NUMBER: 06903021 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

BEARSTED SURFACING CONTRACTORS LIMITED

BEARSTED SURFACING CONTRACTORS LIMITED (REGISTERED NUMBER: 06903021) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| BEARSTED SURFACING CONTRACTORS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | P W Williamson

| M Williamson

| SECRETARY: | M Williamson

| REGISTERED OFFICE: | 2nd Floor

| Medway Bridge House

| 1 - 8 Fairmeadow

| Maidstone

| Kent

| ME14 1JP

| REGISTERED NUMBER: | 06903021 (England and Wales)

| ACCOUNTANTS: | Crowe U.K. LLP

| 2nd Floor

| Medway Bridge House

| 1-8 Fairmeadow

| Maidstone

| Kent

| ME14 1JP

BEARSTED SURFACING CONTRACTORS LIMITED (REGISTERED NUMBER: 06903021) |

BALANCE SHEET

31 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 550 |  | 1,074 |  |

550 |  | 1,074 |  |

CURRENT ASSETS

Stocks | 2,000 |  | 9,000 |  |

Debtors | 6 | 645,008 |  | 814,927 |  |

Cash at bank and in hand | 149,336 |  | 37,587 |  |

796,344 |  | 861,514 |  |

CREDITORS

Amounts falling due within one year | 7 | 249,644 |  | 301,525 |  |

NET CURRENT ASSETS | 546,700 |  | 559,989 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 547,250 |  | 561,063 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 547,248 |  | 561,061 |  |

547,250 |  | 561,063 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

BEARSTED SURFACING CONTRACTORS LIMITED (REGISTERED NUMBER: 06903021) |

BALANCE SHEET - continued

31 MARCH 2025

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 Board of Directors and authorised for issue on 20 August 2025 and were signed on its behalf by:

P W Williamson - Director

M Williamson - Director

BEARSTED SURFACING CONTRACTORS LIMITED (REGISTERED NUMBER: 06903021) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Bearsted Surfacing Contractors 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT. Revenue from contracts for the provision of services is recognised by reference to the stage of completion at the balance sheet date.

| Goodwill

| Acquired goodwill is written off in equal instalments over its estimated useful economic life.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Land and buildings | - | 20% on cost

| Plant and machinery etc | - | 33% on cost

| Stocks

| Stock is valued at the lower of cost and net realisable value.

| Financial instruments

| The company has elected to apply the recognition and measurement provisions of Section 11 'Basic Financial Instrument' and Section 12 'Other Financial Instruments Issues' of FRS102 to all of its instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Basic financial assets

| Basic financial assets, which include debtors, cash and bank balances and loans to fellow group companies, are measured at transaction price including transaction costs.

| Basic financial liabilities

| Basic financial liabilities, including creditors, are recognised at transaction price.

| 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.

BEARSTED SURFACING CONTRACTORS LIMITED (REGISTERED NUMBER: 06903021) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Leases

| Rentals payable under operating leases are charges to income on a straight line basis over the term of the lease.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 5 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| Cost

| At 1 April 2024

| and 31 March 2025 | 100,000 |  |

| Amortisation

| At 1 April 2024

| and 31 March 2025 | 100,000 |  |

| Net book value

| At 31 March 2025 | - |  |

| At 31 March 2024 | - |  |

BEARSTED SURFACING CONTRACTORS LIMITED (REGISTERED NUMBER: 06903021) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| Cost

| At 1 April 2024 | 8,898 |  | 23,814 |  | 32,712 |  |

| Additions | - |  | 150 |  | 150 |  |

| Disposals | - |  | (2,291 | ) | (2,291 | ) |

| At 31 March 2025 | 8,898 |  | 21,673 |  | 30,571 |  |

| Depreciation

| At 1 April 2024 | 8,898 |  | 22,740 |  | 31,638 |  |

| Charge for year | - |  | 674 |  | 674 |  |

| Eliminated on disposal | - |  | (2,291 | ) | (2,291 | ) |

| At 31 March 2025 | 8,898 |  | 21,123 |  | 30,021 |  |

| Net book value

| At 31 March 2025 | - |  | 550 |  | 550 |  |

| At 31 March 2024 | - |  | 1,074 |  | 1,074 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 527,275 |  | 402,142 |  |

| Amounts recoverable on contract | 114,228 |  | 395,670 |  |

| Other debtors | 3,505 |  | 17,115 |  |

645,008 |  | 814,927 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 45,856 |  | 74,202 |  |

| Taxation and social security | 3,958 |  | 41,435 |  |

| Other creditors | 199,830 |  | 185,888 |  |

249,644 |  | 301,525 |  |

8. | LEASING AGREEMENTS

| Lessee

| At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

|  | 2025 |  |  | 2024 |

|  | £ |  |  | £ |

|  | 101,500 |  |  | 143,500 |

| The above operating lease commitments represent the total amounts payable in relation to leasehold property occupied by the company.