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Company Registration No. 14179650 (England and Wales)
Breckland Paving Limited Unaudited accounts for the year ended 30 June 2025
Breckland Paving Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Breckland Paving Limited Company Information for the year ended 30 June 2025
Director
Michael Paul Mann
Company Number
14179650 (England and Wales)
Registered Office
13 The Close Norwich NR1 4DS England
Accountants
JHW Azoth Ltd 13 The Close Norwich Norfolk NR1 4DS
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Breckland Paving Limited Statement of financial position as at 30 June 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
50,917
21,135
Current assets
Inventories
10,000
-
Debtors
5
3,635
-
Cash at bank and in hand
8,851
8,407
22,486
8,407
Creditors: amounts falling due within one year
6
(37,785)
(20,259)
Net current liabilities
(15,299)
(11,852)
Total assets less current liabilities
35,618
9,283
Creditors: amounts falling due after more than one year
7
(20,065)
-
Provisions for liabilities
Deferred tax
(12,729)
(4,952)
Net assets
2,824
4,331
Capital and reserves
Called up share capital
100
100
Profit and loss account
2,724
4,231
Shareholders' funds
2,824
4,331
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 3 December 2025 and were signed on its behalf by
Michael Paul Mann Director Company Registration No. 14179650
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Breckland Paving Limited Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
Breckland Paving Limited is a private company, limited by shares, registered in England and Wales, registration number 14179650. The registered office is 13 The Close, Norwich, NR1 4DS, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Straight Line
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Breckland Paving Limited Notes to the Accounts for the year ended 30 June 2025
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.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 July 2024
18,847
14,000
32,847
Additions
50,659
-
50,659
At 30 June 2025
69,506
14,000
83,506
Depreciation
At 1 July 2024
4,712
7,000
11,712
Charge for the year
17,377
3,500
20,877
At 30 June 2025
22,089
10,500
32,589
Net book value
At 30 June 2025
47,417
3,500
50,917
At 30 June 2024
14,135
7,000
21,135
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
3,635
-
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
-
10,231
VAT
2,635
-
Obligations under finance leases and hire purchase contracts
9,141
-
Taxes and social security
936
2,520
Other creditors
1,365
7,126
Loans from directors
23,708
382
37,785
20,259
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Breckland Paving Limited Notes to the Accounts for the year ended 30 June 2025
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
20,065
-
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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