REGISTERED NUMBER: 09627428 (England and Wales)

Unaudited Financial Statements For The Year Ended 31 March 2025

for

Enterprise Paving Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr R A Mcgrath

SECRETARY:

Mr R A Mcgrath

REGISTERED OFFICE:

23 Navigation Way

Weedon

NORTHAMPTONSHIRE

NN7 4GB

REGISTERED NUMBER:

09627428 (England and Wales)

ACCOUNTANTS:

Cochran, Harris & Clarke Ltd

7 Billing Road

Northampton

NORTHAMPTONSHIRE

NN1 5AN

FIXED ASSETS

Tangible assets

4

10,743

13,828

CURRENT ASSETS

Debtors

5

107,810

98,542

CREDITORS

Amounts falling due within one year

6

55,094

46,159

NET CURRENT ASSETS

52,716

52,383

TOTAL ASSETS LESS CURRENT LIABILITIES

63,459

66,211

CREDITORS

Amounts falling due after more than one year

7

(6,256

)

(13,788

)

PROVISIONS FOR LIABILITIES

(2,393

)

(3,086

)

NET ASSETS

54,810

49,337

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

54,808

49,335

SHAREHOLDERS' FUNDS

54,810

49,337

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 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 October 2025 and were signed by:

Mr R A Mcgrath - Director

1.	STATUTORY INFORMATION

Enterprise 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 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

-

25% on reducing balance

Financial instruments

The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

29,010

Additions

450

At 31 March 2025

29,460

DEPRECIATION

At 1 April 2024

15,182

Charge for year

3,535

At 31 March 2025

18,717

NET BOOK VALUE

At 31 March 2025

10,743

At 31 March 2024

13,828

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

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

16,500

DEPRECIATION

At 1 April 2024

6,188

Charge for year

2,578

At 31 March 2025

8,766

NET BOOK VALUE

At 31 March 2025

7,734

At 31 March 2024

10,312

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

5,448

20,992

Other debtors

102,362

77,550

107,810

98,542

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,566

11,728

Hire purchase contracts

3,132

2,797

Trade creditors

3,826

6,003

Taxation and social security

36,165

20,231

Other creditors

2,405

5,400

55,094

46,159

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,100

5,500

Hire purchase contracts

5,156

8,288

6,256

13,788

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

8,288

11,085

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

Mr R A Mcgrath

Balance outstanding at start of year

50,570

26,590

Amounts advanced

59,805

83,388

Amounts repaid

(59,892

)

(59,408

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

50,483

50,570

The loan has no fixed date for repayment.The loan bears interest at the statutory rate of 2.25% for the period. Interest charged amounts to £999..

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr R A Mcgrath.