REGISTERED NUMBER: 09607896 (England and Wales)

Financial Statements

for the Year Ended 31 August 2025

for

Roadpave Solutions Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N Gray

B Gray

L D Gray

REGISTERED OFFICE:

30 Durnford Street

Middleton

Manchester

M24 5UD

REGISTERED NUMBER:

09607896 (England and Wales)

ACCOUNTANTS:

Archwood Accountants

Archwood House

46-48 Long Street

Middleton

Manchester

M24 6UQ

FIXED ASSETS

Property, plant and equipment

4

155,712

174,674

CURRENT ASSETS

Debtors

5

49,274

13,559

Cash at bank

16,247

16,664

65,521

30,223

CREDITORS

Amounts falling due within one year

6

127,206

100,924

NET CURRENT LIABILITIES

(61,685

)

(70,701

)

TOTAL ASSETS LESS CURRENT LIABILITIES

94,027

103,973

CREDITORS

Amounts falling due after more than one year

7

(14,913

)

(44,012

)

PROVISIONS FOR LIABILITIES

(36,929

)

(43,669

)

NET ASSETS

42,185

16,292

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

42,182

16,289

42,185

16,292

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 12 May 2026 and were signed on its behalf by:

N Gray - Director

1.	STATUTORY INFORMATION

Roadpave Solutions 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

Revenue 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on 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.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

356,738

1,974

49,977

4,355

413,044

Additions

-

-

7,995

-

7,995

At 31 August 2025

356,738

1,974

57,972

4,355

421,039

DEPRECIATION

At 1 September 2024

189,560

1,454

43,741

3,615

238,370

Charge for year

25,076

78

1,559

244

26,957

At 31 August 2025

214,636

1,532

45,300

3,859

265,327

NET BOOK VALUE

At 31 August 2025

142,102

442

12,672

496

155,712

At 31 August 2024

167,178

520

6,236

740

174,674

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

Plant and

machinery

£

COST

At 1 September 2024

and 31 August 2025

150,000

DEPRECIATION

At 1 September 2024

57,581

Charge for year

13,863

At 31 August 2025

71,444

NET BOOK VALUE

At 31 August 2025

78,556

At 31 August 2024

92,419

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

-

5,000

Other debtors

49,274

8,559

49,274

13,559

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts

28,937

27,959

Trade creditors

18,144

12,538

Tax

43,510

34,304

Directors' current accounts

34,395

24,053

Accrued expenses

2,220

2,070

127,206

100,924

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts

14,913

44,012