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Registration number: 04922782

Easypave (Yorkshire) Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 October 2025

Easypave (Yorkshire) Limited

Contents

Company Information | 1
Directors' Report | 2
Balance Sheet | 3 to 4
Notes to the Unaudited Financial Statements | 5 to 12

Easypave (Yorkshire) Limited

Company Information

Directors | RJ Trueman DW Trueman

Company secretary | Melanie Mitchell

Registered office | Burdell Works 172 New Mill Road Brockholes Holmfirth West Yorkshire HD9 7AH

Accountants | D & A Hill No.18 T8/9 Brooke's Mill Armitage Bridge Huddersfield West Yorkshire HD4 7NR

Easypave (Yorkshire) Limited

Directors' Report
for the Year Ended 31 October 2025

The directors present their report and the financial statements for the year ended 31 October 2025.

Directors of the company

The directors who held office during the year were as follows:

RJ Trueman

DW Trueman

Principal activity

The principal activity of the company is that of manufacturer of concrete products.

Small companies provision statement

This report has 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.

Approved and authorised by the Board on 5 January 2026 and signed on its behalf by:

......................................... RJ Trueman Director

Easypave (Yorkshire) Limited

(Registration number: 04922782 )
Balance Sheet as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 792 | 932
Tangible assets | 5 | 189,280 | 198,215
|  | 190,072 | 199,147
Current assets |  |  |
Stocks | 6 | 177,800 | 212,700
Debtors | 7 | 275,272 | 166,374
Cash at bank and in hand |  | 73,282 | 89,142
|  | 526,354 | 468,216
Creditors: Amounts falling due within one year | 8 | (451,395) | (432,367)
Net current assets |  | 74,959 | 35,849
Total assets less current liabilities |  | 265,031 | 234,996
Creditors: Amounts falling due after more than one year | 8 | (15,303) | (38,627)
Net assets |  | 249,728 | 196,369
Capital and reserves |  |  |
Called up share capital | 9 | 2 | 2
Retained earnings |  | 249,726 | 196,367
Shareholders' funds |  | 249,728 | 196,369

For the financial year ending 31 October 2025 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.

Easypave (Yorkshire) Limited

(Registration number: 04922782 )
Balance Sheet as at 31 October 2025

Approved and authorised by the Board on 5 January 2026 and signed on its behalf by:

......................................... RJ Trueman Director

Easypave (Yorkshire) Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 October 2025

1 | General information

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

The address of its registered office is:
Burdell Works
172 New Mill Road
Brockholes
Holmfirth
West Yorkshire
HD9 7AH
United Kingdom

These financial statements were authorised for issue by the Board on 5 January 2026.

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 smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

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.

Turnover

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.

Easypave (Yorkshire) Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 October 2025

Tax

The tax expense for the period comprises current 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.

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.

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
Long leasehold | 10% on reducing balance
Furniture and fittings | 15% on reducing balance
Office equipment | 15% on reducing balance
Motor vehicles | 25% on reducing balance
Equipment | 20% on reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.
Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.
Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Easypave (Yorkshire) Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 October 2025

Asset class | Amortisation method and rate
Goodwill | Evenly over 20 years
Patents | 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Easypave (Yorkshire) Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 October 2025

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 10 (2024 - 10).

Easypave (Yorkshire) Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 October 2025

4 | Intangible assets

| Goodwill £ | Trademarks, patents and licenses £ | Total £
Cost or valuation
At 1 November 2024 | 68,000 | 13,464 | 81,464
At 31 October 2025 | 68,000 | 13,464 | 81,464
Amortisation
At 1 November 2024 | 68,000 | 12,532 | 80,532
Amortisation charge | - | 140 | 140
At 31 October 2025 | 68,000 | 12,672 | 80,672
Carrying amount
At 31 October 2025 | - | 792 | 792
At 31 October 2024 | - | 932 | 932

5 | Tangible assets

| Land and buildings £ | Long leasehold £ | Furniture and fittings £ | Equipment £
Cost or valuation
At 1 November 2024 | 155,269 | 13,889 | 250 | 110,111
Additions | - | - | 526 | 850
Disposals | - | - | - | -
At 31 October 2025 | 155,269 | 13,889 | 776 | 110,961
Depreciation
At 1 November 2024 | - | 12,327 | 200 | 98,518
Charge for the year | - | 156 | 86 | 2,489
Eliminated on disposal | - | - | - | -
At 31 October 2025 | - | 12,483 | 286 | 101,007
Carrying amount
At 31 October 2025 | 155,269 | 1,406 | 490 | 9,954
At 31 October 2024 | 155,269 | 1,562 | 50 | 11,593

Easypave (Yorkshire) Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 October 2025

| Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 November 2024 | 5,605 | 114,584 | 399,708
Additions | 121 | 8,900 | 10,397
Disposals | - | (80,058) | (80,058)
At 31 October 2025 | 5,726 | 43,426 | 330,047
Depreciation
At 1 November 2024 | 2,691 | 87,757 | 201,493
Charge for the year | 455 | 6,527 | 9,713
Eliminated on disposal | - | (70,439) | (70,439)
At 31 October 2025 | 3,146 | 23,845 | 140,767
Carrying amount
At 31 October 2025 | 2,580 | 19,581 | 189,280
At 31 October 2024 | 2,914 | 26,827 | 198,215

Included within the net book value of land and buildings above is £155,269 (2024 - £155,269) in respect of freehold land and buildings and £1,406 (2024 - £1,562) in respect of long leasehold land and buildings.

6 | Stocks

| 2025 £ | 2024 £
Other inventories | 177,800 | 212,700

7 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 204,461 | 106,088
Prepayments | 3,507 | 3,010
Other debtors | 67,304 | 57,276
| 275,272 | 166,374

Easypave (Yorkshire) Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 October 2025

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 10 | 23,433 | 26,995
Trade creditors |  | 358,647 | 355,152
Taxation and social security |  | 63,784 | 46,327
Accruals and deferred income |  | 3,250 | 3,160
Other creditors |  | 2,281 | 733
|  | 451,395 | 432,367

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 10 | 15,303 | 38,627

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 2 | 2 | 2 | 2

10 | Loans and borrowings

| 2025 £ | 2024 £
Non-current loans and borrowings
Bank borrowings | 15,303 | 34,786
Hire purchase contracts | - | 3,841
| 15,303 | 38,627

Easypave (Yorkshire) Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 October 2025

| 2025 £ | 2024 £
Current loans and borrowings
Bank borrowings | 19,483 | 18,480
Hire purchase contracts | 3,950 | 8,515
| 23,433 | 26,995