Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31 2024-12-31 1 Other specialised construction activities not elsewhere classified false false 2024-01-01 1 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11405167 2024-01-01 2024-12-31 11405167 2023-01-01 2023-12-31 11405167 2024-12-31 11405167 2023-12-31 11405167 c:Director1 2024-01-01 2024-12-31 11405167 d:CurrentFinancialInstruments 2024-12-31 11405167 d:CurrentFinancialInstruments 2023-12-31 11405167 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 11405167 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 11405167 d:ShareCapital 2024-12-31 11405167 d:ShareCapital 2023-12-31 11405167 d:RetainedEarningsAccumulatedLosses 2024-12-31 11405167 d:RetainedEarningsAccumulatedLosses 2023-12-31 11405167 c:OrdinaryShareClass1 2024-01-01 2024-12-31 11405167 c:OrdinaryShareClass1 2024-12-31 11405167 c:OrdinaryShareClass1 2023-12-31 11405167 c:FRS102 2024-01-01 2024-12-31 11405167 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 11405167 c:FullAccounts 2024-01-01 2024-12-31 11405167 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 11405167 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11405167 ASPHALT SURFACING SERVICES LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
ASPHALT SURFACING SERVICES LIMITED REGISTERED NUMBER: 11405167 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
CURRENT ASSETS |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 160,686 |  | - |
Cash at bank and in hand |  | 11,609 |  | 100 |
|  | 172,295 |  | 100 |
Creditors: amounts falling due within one year | 5 | (148,575) |  | - |
NET CURRENT ASSETS |  |  | 23,720 |  | 100
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 23,720 |  | 100
NET ASSETS |  |  | 23,720 |  | 100
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 6 |  | 100 |  | 100
Profit and loss account |  |  | 23,620 |  | -
|  |  | 23,720 |  | 100
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ASPHALT SURFACING SERVICES LIMITED REGISTERED NUMBER: 11405167 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2024 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
S D Cooke
Director
Date: 10 November 2025
The notes on pages 3 to 5 form part of these financial statements. Page 2
ASPHALT SURFACING SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | GENERAL INFORMATION
Asphalt Surfacing Services Limited is a private company limited by shares and incorporated in England and Wales. Its registered office address is Salisbury House, Station Road, Cambridge, CB1 2LA and its trading address is Slate Hall Farm, Dry Drayton Road, Oakington, Cambridge, CB23 8HB. The Company's functional and presentational currency is GBP. 2.ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | REVENUE
Revenue represents the total invoice value, excluding value added tax, trade discounts and all other direct taxes made during the year. Revenue is recognised when goods have been delivered or services supplied to customers such that risks and rewards of ownership have transferred to them.
| 2.3 | FINANCE COSTS
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 3
ASPHALT SURFACING SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.ACCOUNTING POLICIES (CONTINUED)
| 2.4 | TAXATION
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.5 | DEBTORS
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | CASH AND CASH EQUIVALENTS
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.7 | CREDITORS
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 1 (2023 - 1).
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ASPHALT SURFACING SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
4. | DEBTORS
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 29,791 | -
| Amounts owed by group undertakings | 129,822 | -
| Prepayments and accrued income | 1,073 | -
|  | 160,686 | -
5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 96,138 | -
| Amounts owed to group undertakings | 9,900 | -
| Corporation tax | 7,500 | -
| Other taxation and social security | 9,693 | -
| Accruals and deferred income | 25,344 | -
|  | 148,575 | -
6. | SHARE CAPITAL
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 100 (2023 - 100) Ordinary shares shares of £1.00 each | 100 | 100
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