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Registered Number: 07162552
UK PAVEMENT LIGHT MANUFACTURING LTD
Abridged Accounts
Period of accounts Start date: 01 May 2024 End date: 30 April 2025

UK PAVEMENT LIGHT MANUFACTURING LTD Contents Page For the year ended 30 April 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

UK PAVEMENT LIGHT MANUFACTURING LTD Accountants' Report For the year ended 30 April 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 April 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. HAQUE ASSOCIATES LTD 30 April 2025 .................................................... HAQUE ASSOCIATES LTD 26 LEAGRAVE ROAD LUTON ENGLAND Luton LU4 8HZ 23 January 2026 1

UK PAVEMENT LIGHT MANUFACTURING LTD Statement of Financial Position As at 30 April 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | (1) |  | (1)
Tangible fixed assets | 4 | 63,331 |  | 47,324
|  | 63,330 |  | 47,323
Current assets |  |  |
Stocks |  | 1,572 |  | 1,572
Debtors |  | 43,711 |  | 5,789
Cash at bank and in hand |  | 63,344 |  | 61,782
|  | 108,627 |  | 69,143
Creditors: amount falling due within one year |  | (64,904) |  | (52,610)
Net current assets |  | 43,723 |  | 16,533
Total assets less current liabilities |  | 107,053 |  | 63,856
Provisions for liabilities |  | 397 |  | (46)
Net assets |  | 107,450 |  | 63,810
Capital and reserves |  |  |
Profit and loss account |  | 107,450 |  | 63,810
Shareholders' funds |  | 107,450 |  | 63,810
For the year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's 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. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 23 January 2026 and were signed by:
------------------------------- Nathan Timothy DOMMETT Director
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UK PAVEMENT LIGHT MANUFACTURING LTD Notes to the Abridged Financial Statements For the year ended 30 April 2025
General Information UK PAVEMENT LIGHT MANUFACTURING LTD is a private company, limited by shares, registered in , registration number 07162552, registration address 4 Chandlers Close, Marston Moretaine, Bedford, MK43 0QW. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Government grants Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 5 Straight Line
Motor Vehicles | 5 Straight Line
Computer Equipment | 5 Straight Line
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
3. | Intangible fixed assets
Cost | Other |  | Total
| £ |  | £
At 01 May 2024 | - |  | -
Additions | 13,079 |  | 13,079
Disposals | - |  | -
At 30 April 2025 | 13,079 |  | 13,079
Amortisation
At 01 May 2024 | - |  | -
Charge for year | 13,080 |  | 13,080
On disposals | - |  | -
At 30 April 2025 | 13,080 |  | 13,080
Net book values
At 30 April 2025 | (1) |  | (1)
At 30 April 2024 | - |  | -
4. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 May 2024 | 11,850 |  | 104,679 |  | 1,488 |  | 118,017
Additions | - |  | - |  | - |  | -
Disposals | - |  | - |  | - |  | -
At 30 April 2025 | 11,850 |  | 104,679 |  | 1,488 |  | 118,017
Depreciation
At 01 May 2024 | - |  | - |  | - |  | -
Charge for year | 11,641 |  | 42,229 |  | 816 |  | 54,686
On disposals | - |  | - |  | - |  | -
At 30 April 2025 | 11,641 |  | 42,229 |  | 816 |  | 54,686
Net book values
Closing balance as at 30 April 2025 | 209 |  | 62,450 |  | 672 |  | 63,331
Opening balance as at 01 May 2024 | 209 |  | 46,755 |  | 360 |  | 47,324
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