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Registered Number: 14155568
Unaudited Financial Statements
for the year ended 30 June 2025
for
WHIRLOW PAVING LTD

WHIRLOW PAVING LTD Contents Page For the year ended 30 June 2025
Company information | 1
Director's report | 2
Accountants' report | 3
Income statement | 4
Statement of financial position | 5
Notes to the financial statements | 6
Statement of changes in equity | 7

WHIRLOW PAVING LTD Company Information For the year ended 30 June 2025
Director | DEMUSHI Shkelzen
Registered Number | 14155568
Registered Office | 61A BLAGDEN STREET SHEFFIELD ENGLAND S2 5QS
Accountants | Hartrose Associates Ltd 17 The Triangle Huddersfield HD 4RN
1

WHIRLOW PAVING LTD Director's Report For the year ended 30 June 2025
Director's report and financial statements The director presents his/her/their annual report and the financial statements for the year ended 30 June 2025. Principal activities Principal activity of the company during the financial year was of Construction services. Director The director who served the company throughout the year was as follows:
DEMUSHI Shkelzen
Statement of director's responsibilities The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the director is required to : select suitable accounting policies and then apply them consistently make judgements and accounting estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions On behalf of the board.
---------------------------------- DEMUSHI Shkelzen Director
Date approved: 04 May 2026 2

WHIRLOW PAVING LTD Accountants' Report For the year ended 30 June 2025
You consider that the company is exempt from an audit for the year ended 30 June 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. .................................................... Hartrose Associates Ltd 17 The Triangle Huddersfield HD 4RN 04 May 2026 3

WHIRLOW PAVING LTD Income Statement For the year ended 30 June 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Turnover |  | 212,029 |  | 108,500
Cost of sales |  | (122,250) |  | (52,285)
Gross profit |  | 89,779 |  | 56,215
Administrative expenses |  | (52,898) |  | (44,620)
Other operating income |  | 4,000 |  | 0
Operating profit |  | 40,881 |  | 11,595
Interest payable and similar charges |  | (167) |  | 0
Profit/(Loss) on ordinary activities before taxation |  | 40,714 |  | 11,595
Tax on profit on ordinary activities |  | (5,341) |  | (951)
Profit/(Loss) for the financial year |  | 35,373 |  | 10,644
4

WHIRLOW PAVING LTD Statement of Financial Position As at 30 June 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 40,684 |  | 28,080
|  | 40,684 |  | 28,080
Current assets |  |  |
Stocks | 4 | 13,850 |  | 12,190
Debtors | 5 | 13,345 |  | 26,341
Cash at bank and in hand |  | 62,346 |  | 3,085
|  | 89,541 |  | 41,616
Creditors: amount falling due within one year | 6 | (9,903) |  | 931
Net current assets |  | 79,638 |  | 42,547
Total assets less current liabilities |  | 120,322 |  | 70,627
Creditors: amount falling due after more than one year | 7 | (79,822) |  | (50,500)
Net assets |  | 40,500 |  | 20,127
Capital and reserves |  |  |
Called up share capital | 8 | 100 |  | 100
Profit and loss account |  | 40,400 |  | 20,027
Shareholders' funds |  | 40,500 |  | 20,127
For the year ended 30 June 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 financial statements were approved by the director on 04 May 2026 and were signed by:
------------------------------- DEMUSHI Shkelzen Director
5

WHIRLOW PAVING LTD Statement of Changes in Equity For the year ended 30 June 2025
|  | Equity share capital |  | Retained Earnings |  | Total
| £ |  | £ |  | £ |
At 01 July 2023 |  | 100 |  | 9,383 |  | 9,483
Profit for the year |  |  |  | 10,644 |  | 10,644
Total comprehensive income for the year |  | - |  | 10,644 |  | 10,644
Total investments by and distributions to owners |  | - |  | - |  | -
At 30 June 2024 |  | 100 |  | 20,027 |  | 20,127
At 01 July 2024 |  | 100 |  | 20,027 |  | 20,127
Profit for the year |  |  |  | 35,373 |  | 35,373
Total comprehensive income for the year |  | - |  | 35,373 |  | 35,373
Dividends |  |  |  | (15,000) |  | (15,000)
Total investments by and distributions to owners |  | - |  | (15,000) |  | (15,000)
At 30 June 2025 |  | 100 |  | 40,400 |  | 40,500
6

WHIRLOW PAVING LTD Notes to the Financial Statements For the year ended 30 June 2025
General Information WHIRLOW PAVING LTD is a private company, limited by shares, registered in , registration number 14155568, registration address 61A BLAGDEN STREET, SHEFFIELD ENGLAND, S2 5QS. 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 services supplied by the company, net of Value Added Tax and trade discounts. 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 | 15 Reducing Balance
Motor Vehicles | 15 Reducing Balance
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.
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Total
| £ |  | £ |  | £
At 01 July 2024 | 32,737 |  | 3,520 |  | 36,257
Additions | 1,365 |  | 20,000 |  | 21,365
Disposals | - |  | - |  | -
At 30 June 2025 | 34,102 |  | 23,520 |  | 57,622
Depreciation
At 01 July 2024 | 7,200 |  | 4,358 |  | 11,558
Charge for year | 5,380 |  | - |  | 5,380
On disposals | - |  | - |  | -
At 30 June 2025 | 12,580 |  | 4,358 |  | 16,938
Net book values
Closing balance as at 30 June 2025 | 21,522 |  | 19,162 |  | 40,684
Opening balance as at 01 July 2024 | 25,537 |  | 2,543 |  | 28,080
4. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Stocks | 13,850 |  | 12,190
| 13,850 |  | 12,190
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 0 |  | 6,168
Other Debtors | 0 |  | 13,000
CIS Control Account | 13,345 |  | 7,173
| 13,345 |  | 26,341
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Corporation Tax | 6,292 |  | 951
PAYE & Social Security | 1,130 |  | 0
Accrued Expenses | 450 |  | 450
Obligations under HP/Financial Leases | 2,403 |  | 0
Vat | (372) |  | (2,332)
| 9,903 |  | (931)
7. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Obligations Under HP/Financial Leases | 2,782 |  | 0
Directors' Loan Accounts | 77,040 |  | 50,500
| 79,822 |  | 50,500
8. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
7