REGISTERED NUMBER: 12502893 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Dalesway Paving Ltd

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTORS:

J Attwood

A Walton

J WALTON

J Walton

REGISTERED OFFICE:

51 Throstle Nest Close

Otley

West Yorkshire

LS21 2RR

REGISTERED NUMBER:

12502893 (England and Wales)

ACCOUNTANTS:

Baker Fox Limited

Chartered Accountants

Owl Cotes Barn

Low Lane

Cowling

Keighley

West Yorkshire

BD22 0LE

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dalesway Paving Ltd for the year ended 31 August 2025 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Dalesway Paving Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Dalesway Paving Ltd and state those matters that we have agreed to state to the Board of Directors of Dalesway Paving Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dalesway Paving Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Dalesway Paving Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Dalesway Paving Ltd. You consider that Dalesway Paving Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Dalesway Paving Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Baker Fox Limited

Chartered Accountants

Owl Cotes Barn

Low Lane

Cowling

Keighley

West Yorkshire

BD22 0LE

24 September 2025

FIXED ASSETS

Tangible assets

4

79,528

102,779

CURRENT ASSETS

Debtors

5

89,488

34,129

Cash at bank

33,775

55,413

123,263

89,542

CREDITORS

Amounts falling due within one year

6

130,814

110,573

NET CURRENT LIABILITIES

(7,551

)

(21,031

)

TOTAL ASSETS LESS CURRENT LIABILITIES

71,977

81,748

CREDITORS

Amounts falling due after more than one year

7

(7,458

)

(15,945

)

PROVISIONS FOR LIABILITIES

(19,882

)

(25,695

)

NET ASSETS

44,637

40,108

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

44,537

40,008

44,637

40,108

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

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 24 September 2025 and were signed on its behalf by:

J E Attwood - Director

1.	STATUTORY INFORMATION

Dalesway Paving Ltd 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 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, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost, 25% on reducing balance, 20% on reducing balance and not provided

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period 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 7 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

and 31 August 2025

132,881

DEPRECIATION

At 1 September 2024

30,102

Charge for year

23,251

At 31 August 2025

53,353

NET BOOK VALUE

At 31 August 2025

79,528

At 31 August 2024

102,779

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 September 2024

and 31 August 2025

61,126

DEPRECIATION

At 1 September 2024

12,933

Charge for year

10,170

At 31 August 2025

23,103

NET BOOK VALUE

At 31 August 2025

38,023

At 31 August 2024

48,193

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

70,988

33,769

Other debtors

18,500

360

89,488

34,129

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

8,487

8,487

Trade creditors

5,877

15,045

Taxation and social security

73,725

62,471

Other creditors

42,725

24,570

130,814

110,573

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

7,458

15,945