V & B PAVING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 APRIL 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

V F Bura

REGISTERED OFFICE:

19 Reaper Close

Luton

Bedfordshire

LU4 0ST

REGISTERED NUMBER:

08021182 (England and Wales)

ACCOUNTANTS:

Goodier, Smith & Watts Limited

Devonshire House

Manor Way

Borehamwood

Herts

WD6 1QQ

FIXED ASSETS

Tangible assets

4

180,877

237,189

CURRENT ASSETS

Debtors

5

331,247

222,209

Cash at bank

78,137

520,772

409,384

742,981

CREDITORS

Amounts falling due within one year

6

171,320

351,100

NET CURRENT ASSETS

238,064

391,881

TOTAL ASSETS LESS CURRENT LIABILITIES

418,941

629,070

CREDITORS

Amounts falling due after more than one year

7

28,305

110,916

NET ASSETS

390,636

518,154

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

390,536

518,054

SHAREHOLDERS' FUNDS

390,636

518,154

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 5 January 2026 and were signed by:

V F Bura - Director

1.	STATUTORY INFORMATION

V & B 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.

Revenue from services is recognised in the accounting period in which the services are rendered. For fixed price contracts, revenue is recognised based on the actual service provided to the end of the reporting period as a proportion of the total services to be provided.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance

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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

466,438

Additions

4,703

At 30 April 2025

471,141

DEPRECIATION

At 1 May 2024

229,249

Charge for year

61,015

At 30 April 2025

290,264

NET BOOK VALUE

At 30 April 2025

180,877

At 30 April 2024

237,189

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

282,748

116,385

Other debtors

48,499

105,824

331,247

222,209

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

87,790

87,790

Taxation and social security

31,672

26,219

Other creditors

51,858

237,091

171,320

351,100

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

28,305

110,916

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is V F Bura.