REGISTERED NUMBER: 12352533 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

N K Paving Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr N Ibbotson

Mr K Luke

REGISTERED OFFICE:

409 Westerton Road

Wakefield

West Yorkshire

WF3 1AF

REGISTERED NUMBER:

12352533 (England and Wales)

ACCOUNTANTS:

Lishmans LLP

16-18 Station Road

Chapeltown

Sheffield

South Yorkshire

S35 2XH

FIXED ASSETS

Intangible assets

4

102,912

97,348

Tangible assets

5

79,242

105,332

182,154

202,680

CURRENT ASSETS

Debtors

6

23,260

16,700

Cash at bank

28,419

29,878

51,679

46,578

CREDITORS

Amounts falling due within one year

7

169,421

110,810

NET CURRENT LIABILITIES

(117,742

)

(64,232

)

TOTAL ASSETS LESS CURRENT LIABILITIES

64,412

138,448

CREDITORS

Amounts falling due after more than one year

8

(7,595

)

(46,985

)

PROVISIONS FOR LIABILITIES

9

(15,056

)

(20,013

)

NET ASSETS

41,761

71,450

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

41,751

71,440

SHAREHOLDERS' FUNDS

41,761

71,450

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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 April 2026 and were signed on its behalf by:

Mr K Luke - Director

1.	STATUTORY INFORMATION

N K Paving Ltd 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% Reducing Balance

Fixtures and fittings

-

20% Reducing Balance

Computer equipment

-

20% Reducing Balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

139,069

AMORTISATION

At 1 January 2025

41,721

Charge for year

(5,564

)

At 31 December 2025

36,157

NET BOOK VALUE

At 31 December 2025

102,912

At 31 December 2024

97,348

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

173,591

Additions

15,043

Disposals

(33,315

)

At 31 December 2025

155,319

DEPRECIATION

At 1 January 2025

68,259

Charge for year

19,811

Eliminated on disposal

(11,993

)

At 31 December 2025

76,077

NET BOOK VALUE

At 31 December 2025

79,242

At 31 December 2024

105,332

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

133,291

DEPRECIATION

At 1 January 2025

53,775

Charge for year

11,639

At 31 December 2025

65,414

NET BOOK VALUE

At 31 December 2025

67,877

At 31 December 2024

79,516

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

19,720

9,426

Other debtors

3,540

7,274

23,260

16,700

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

19,564

33,287

Trade creditors

49,380

55,287

Taxation and social security

29,595

7,564

Other creditors

70,882

14,672

169,421

110,810

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

7,595

46,985

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

15,056

20,013

Deferred

tax

£

Balance at 1 January 2025

20,013

Provided during year

(4,957

)

Balance at 31 December 2025

15,056