IRIS Accounts Production v26.1.0.640 05817675 Board of Directors Board of Directors 1.1.25 31.12.25 31.12.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05817675 2024-12-31 05817675 2025-12-31 05817675 2025-01-01 2025-12-31 05817675 2023-12-31 05817675 2024-01-01 2024-12-31 05817675 2024-12-31 05817675 ns15:EnglandWales 2025-01-01 2025-12-31 05817675 ns14:PoundSterling 2025-01-01 2025-12-31 05817675 ns10:Director1 2025-01-01 2025-12-31 05817675 ns10:Director2 2025-01-01 2025-12-31 05817675 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05817675 ns10:SmallEntities 2025-01-01 2025-12-31 05817675 ns10:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 05817675 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 05817675 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05817675 ns10:FullAccounts 2025-01-01 2025-12-31 05817675 ns10:RegisteredOffice 2025-01-01 2025-12-31 05817675 ns5:CurrentFinancialInstruments 2025-12-31 05817675 ns5:CurrentFinancialInstruments 2024-12-31 05817675 ns5:ShareCapital 2025-12-31 05817675 ns5:ShareCapital 2024-12-31 05817675 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 05817675 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 05817675 ns5:PlantMachinery 2025-01-01 2025-12-31 05817675 ns5:FurnitureFittings 2025-01-01 2025-12-31 05817675 ns5:MotorVehicles 2025-01-01 2025-12-31 05817675 ns5:ComputerEquipment 2025-01-01 2025-12-31 05817675 ns5:PlantMachinery 2024-12-31 05817675 ns5:FurnitureFittings 2024-12-31 05817675 ns5:MotorVehicles 2024-12-31 05817675 ns5:ComputerEquipment 2024-12-31 05817675 ns5:PlantMachinery 2025-12-31 05817675 ns5:FurnitureFittings 2025-12-31 05817675 ns5:MotorVehicles 2025-12-31 05817675 ns5:ComputerEquipment 2025-12-31 05817675 ns5:PlantMachinery 2024-12-31 05817675 ns5:FurnitureFittings 2024-12-31 05817675 ns5:MotorVehicles 2024-12-31 05817675 ns5:ComputerEquipment 2024-12-31 05817675 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 05817675 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31

REGISTERED NUMBER: 05817675 (England and Wales)

| Pavemac Limited |

| Unaudited Financial Statements |

| for the Year Ended 31 December 2025 |

Pavemac Limited (Registered number: 05817675)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company information | 1 |

Chartered accountants' report | 2 |

Statement of financial position | 3 |

Notes to the financial statements | 5 |

Pavemac Limited

Company Information

for the Year Ended 31 December 2025

| Directors: | G Shaw

| A M Edwards

| Registered office: | Eastwood End

| Wimblington

| March

| Cambridgeshire

| PE15 0QH

| Registered number: | 05817675 (England and Wales)

| Accountants: | Moore Thompson

| Monica House

| St Augustines Road

| Wisbech

| Cambridgeshire

| PE13 3AD

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Pavemac Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Directors' report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Pavemac Limited for the year ended 31 December 2025 which comprise the Statement of income and retained earnings, Statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Pavemac Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Pavemac Limited and state those matters that we have agreed to state to the Board of Directors of Pavemac Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pavemac Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Pavemac Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Pavemac Limited. You consider that Pavemac Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Pavemac Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Moore Thompson

Monica House

St Augustines Road

Wisbech

Cambridgeshire

PE13 3AD

15 April 2026

Pavemac Limited (Registered number: 05817675)

Statement of Financial Position

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 5 | 32,559 |  | 41,483 |  |

Current assets

Stocks | 579,281 |  | 300,312 |  |

Debtors | 6 | 187,533 |  | 439,034 |  |

Cash at bank and in hand | 433,888 |  | 494,135 |  |

1,200,702 |  | 1,233,481 |  |

Creditors

Amounts falling due within one year | 7 | 678,672 |  | 783,035 |  |

Net current assets | 522,030 |  | 450,446 |  |

Total assets less current liabilities | 554,589 |  | 491,929 |  |

Provisions for liabilities | 81,900 |  | 76,261 |  |

Net assets | 472,689 |  | 415,668 |  |

Capital and reserves

Called up share capital | 1,144 |  | 1,144 |  |

Retained earnings | 471,545 |  | 414,524 |  |

Shareholders' funds | 472,689 |  | 415,668 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Pavemac Limited (Registered number: 05817675)

Statement of Financial Position - continued

31 December 2025

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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 April 2026 and were signed on its behalf by:

A M Edwards - Director

G Shaw - Director

Pavemac Limited (Registered number: 05817675)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | Statutory information

| Pavemac 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | Statement of compliance

| 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.

3. | Accounting policies

| Basis of preparing the financial statements

| 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.

| 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 | - | 25% on a straight line basis

| Fixtures and fittings | - | 25% on a straight line basis and 20% on a straight line basis

| Motor vehicles | - | 25% on a straight line basis

| Computer equipment | - | 20% on a straight line basis

| Stocks

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

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Pavemac Limited (Registered number: 05817675)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

3. | Accounting policies - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4. | Employees and directors

| The average number of employees during the year was 14 (2024 - 12 ) .

5. | Tangible fixed assets

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| Cost

| At 1 January 2025 | 78,299 |  | 46,980 |  | 65,320 |  | 51,201 |  | 241,800 |  |

| Additions | 2,249 |  | 2,793 |  | - |  | 2,586 |  | 7,628 |  |

| At 31 December 2025 | 80,548 |  | 49,773 |  | 65,320 |  | 53,787 |  | 249,428 |  |

| Depreciation

| At 1 January 2025 | 66,815 |  | 46,803 |  | 36,218 |  | 50,481 |  | 200,317 |  |

| Charge for year | 4,582 |  | 115 |  | 10,964 |  | 891 |  | 16,552 |  |

| At 31 December 2025 | 71,397 |  | 46,918 |  | 47,182 |  | 51,372 |  | 216,869 |  |

| Net book value

| At 31 December 2025 | 9,151 |  | 2,855 |  | 18,138 |  | 2,415 |  | 32,559 |  |

| At 31 December 2024 | 11,484 |  | 177 |  | 29,102 |  | 720 |  | 41,483 |  |

6. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade debtors | 19,138 |  | 340,910 |  |

| Other debtors | 168,395 |  | 98,124 |  |

187,533 |  | 439,034 |  |

Pavemac Limited (Registered number: 05817675)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

7. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade creditors | 329,766 |  | 60,138 |  |

| Tax | 21,432 |  | 20,957 |  |

| Social security and other taxes | 24,450 |  | 14,380 |  |

| VAT | 112,986 |  | 210,296 |  |

| Other creditors | 3,206 |  | 2,363 |  |

| Accruals and deferred income | 186,832 |  | 474,901 |  |

678,672 |  | 783,035 |  |