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Company Registration No. 10846734 (England and Wales)
JS Paving Ltd Unaudited accounts for the year ended 31 July 2025
JS Paving Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
JS Paving Ltd Company Information for the year ended 31 July 2025
Director
Mr Joe Samuel Smith
Company Number
10846734 (England and Wales)
Registered Office
112-113 High Street Lincoln LN5 7PY UNITED KINGDOM
Accountants
M D Darby FCPA, CPAA, FIAB, ACCA/Cert:IFR, IFRS, IPSAS, IA Templar Accounting & Business Support Services Limited (Incorp: Blake and Co ) 112 - 113 High Street, Lincoln, Lincolnshire LN5 7PY
- 3 -
JS Paving Ltd Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
33,935
45,570
Current assets
Debtors
5
4,599
-
Cash at bank and in hand
177,132
119,573
181,731
119,573
Creditors: amounts falling due within one year
6
(23,585)
(20,308)
Net current assets
158,146
99,265
Total assets less current liabilities
192,081
144,835
Creditors: amounts falling due after more than one year
7
(55,069)
(53,046)
Provisions for liabilities
Deferred tax
(39,405)
(30,813)
Net assets
97,607
60,976
Capital and reserves
Called up share capital
8
1
1
Profit and loss account
97,606
60,975
Shareholders' funds
97,607
60,976
For the year ending 31 July 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 15 January 2026 and were signed on its behalf by
Mr Joe Samuel Smith Director Company Registration No. 10846734
- 4 -
JS Paving Ltd Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
JS Paving Ltd is a private company, limited by shares, registered in England and Wales, registration number 10846734. The registered office is 112-113 High Street, Lincoln, LN5 7PY, UNITED KINGDOM.
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.
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
20% Reducing balance
Motor vehicles
20% Reducing balance
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.
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.
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.
- 5 -
JS Paving Ltd Notes to the Accounts for the year ended 31 July 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 August 2024
-
58,220
400
650
59,270
Additions
24,650
-
-
-
24,650
Disposals
-
(35,220)
-
-
(35,220)
At 31 July 2025
24,650
23,000
400
650
48,700
Depreciation
At 1 August 2024
-
12,996
268
436
13,700
Charge for the year
4,930
3,496
44
71
8,541
On disposals
-
(7,476)
-
-
(7,476)
At 31 July 2025
4,930
9,016
312
507
14,765
Net book value
At 31 July 2025
19,720
13,984
88
143
33,935
At 31 July 2024
-
45,224
132
214
45,570
2025
2024
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Plant & machinery
17,440
-
- Motor vehicles
13,984
23,000
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
4,599
-
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
5,000
5,000
VAT
1,311
1,653
Obligations under finance leases and hire purchase contracts
11,263
5,791
Trade creditors
2,643
3,534
Taxes and social security
210
(120)
Loans from directors
2,258
3,550
Accruals
900
900
23,585
20,308
BB Loan Yr. 1 £5,000
- 6 -
JS Paving Ltd Notes to the Accounts for the year ended 31 July 2025
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
33,250
38,250
Obligations under finance leases and hire purchase contracts
21,819
14,796
55,069
53,046
BBL loan extended to a 10 year term with 2.5% interest accruing over the term. Balance Yr.2. - Yr.7. £33,250 A Government guarantee is in place to support the loan
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £0.01 each
1
1
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).
- 7 -