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Registration number: 06418741

W.H. Tarmacadam Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2024

W.H. Tarmacadam Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3 to 4
Notes to the Unaudited Financial Statements | 5 to 10

W.H. Tarmacadam Limited

Company Information

Directors | Mr J Hill Mr WF Hill Mr WS Hill Mrs NV Hill

Company secretary | Mrs NV Hill

Registered office | Ground Floor, Seneca House Links Point, Amy Johnson Way Blackpool Lancashire FY4 2FF

Accountants | Crossley & Davis Chartered Accountants Ground Floor, Seneca House Links Point, Amy Johnson Way Blackpool Lancashire FY4 2FF

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
W.H. Tarmacadam Limited
for the Year Ended 31 December 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of W.H. Tarmacadam Limited for the year ended 31 December 2024 as set out on pages 3 to 10 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 at
http://www.icaew.com/regulation.

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

It is your duty to ensure that W.H. Tarmacadam Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of W.H. Tarmacadam Limited. You consider that W.H. Tarmacadam Limited 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 accounts of W.H. Tarmacadam Limited. 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 accounts.

......................................
Crossley & Davis Chartered Accountants
Ground Floor, Seneca House
Links Point, Amy Johnson Way
Blackpool
Lancashire
FY4 2FF

20 October 2025

W.H. Tarmacadam Limited

(Registration number: 06418741)
Balance Sheet as at 31 December 2024

| Note | 2024 £ | 2023 £
Fixed assets |  |  |
Tangible assets | 4 | 159,364 | 166,860
Current assets |  |  |
Debtors | 5 | 907,359 | 954,721
Cash at bank and in hand |  | 474,711 | 259,674
|  | 1,382,070 | 1,214,395
Creditors: Amounts falling due within one year | 6 | (171,504) | (169,731)
Net current assets |  | 1,210,566 | 1,044,664
Total assets less current liabilities |  | 1,369,930 | 1,211,524
Provisions for liabilities |  | (39,841) | (41,716)
Net assets |  | 1,330,089 | 1,169,808
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 1,329,989 | 1,169,708
Shareholders' funds |  | 1,330,089 | 1,169,808

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 20 October 2025 and signed on its behalf by:

W.H. Tarmacadam Limited

(Registration number: 06418741)
Balance Sheet as at 31 December 2024

......................................... Mrs NV Hill Company secretary and director

W.H. Tarmacadam Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Ground Floor, Seneca House
Links Point, Amy Johnson Way
Blackpool
Lancashire
FY4 2FF
England

These financial statements were authorised for issue by the Board on 20 October 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

W.H. Tarmacadam Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant & Machinery | 25% Straight Line
Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 20% Reducing Balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

W.H. Tarmacadam Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2023 - 4).

W.H. Tarmacadam Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

4 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Other property, plant and equipment £ | Total £
Cost or valuation
At 1 January 2024 | 15,000 | 225,629 | 218,759 | 459,388
Additions | - | 49,203 | - | 49,203
Disposals | - | (6,664) | (70,499) | (77,163)
At 31 December 2024 | 15,000 | 268,168 | 148,260 | 431,428
Depreciation
At 1 January 2024 | 10,784 | 110,410 | 171,334 | 292,528
Charge for the year | 843 | 36,243 | 16,563 | 53,649
Eliminated on disposal | - | (3,614) | (70,499) | (74,113)
At 31 December 2024 | 11,627 | 143,039 | 117,398 | 272,064
Carrying amount
At 31 December 2024 | 3,373 | 125,129 | 30,862 | 159,364
At 31 December 2023 | 4,216 | 115,219 | 47,425 | 166,860

5 | Debtors

Current | Note | 2024 £ | 2023 £
Trade debtors |  | 150,031 | 71,232
Amounts owed by related parties | 8 | 502,360 | 502,360
Prepayments |  | 1,427 | 1,881
Other debtors |  | 253,541 | 379,248
|  | 907,359 | 954,721

W.H. Tarmacadam Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

6 | Creditors

Creditors: amounts falling due within one year

| 2024 £ | 2023 £
Due within one year |  |
Trade creditors | 22,043 | 15,379
Taxation and social security | 131,340 | 143,002
Accruals and deferred income | 16,600 | 11,350
Other creditors | 1,521 | -
| 171,504 | 169,731

7 | Share capital

Allotted, called up and fully paid shares

| 2024 | 2023
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

8 | Related party transactions

Loans to related parties

2024 | Key management £ | Total £
At start of period | 283,250 | 283,250
Advanced | 164,937 | 164,937
Repaid | (283,250) | (283,250)
At end of period | 164,937 | 164,937

2023 | Key management £ | Total £
At start of period | 17,355 | 17,355
Advanced | 283,250 | 283,250
Repaid | (17,355) | (17,355)
At end of period | 283,250 | 283,250

Terms of loans to related parties

W.H. Tarmacadam Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Loans to directors are unsecured, repayable on demand, and interest is charged at the official rate on any balance that exceeds £10,000 throughout the year.