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REGISTERED NUMBER: 05582991 (England and Wales)

A & L Paving Limited

Unaudited Financial Statements

for the Year Ended 31st December 2025

| A & L Paving Limited (Registered number: 05582991) |

Contents of the Financial Statements

for the year ended 31st December 2025

| Page |

| Company Information | 1 |

| Balance Sheet | 2 |  | to |  | 3

| Notes to the Financial Statements | 4 |  | to |  | 6

| A & L Paving Limited |

Company Information

for the year ended 31st December 2025

| DIRECTORS: | L Herbert

| P J McMahon

| D L Herbert

| SECRETARY: | Mrs J E Herbert

| REGISTERED OFFICE: | 310 Wellingborough Road

| Northampton

| Northamptonshire

| NN1 4EP

| BUSINESS ADDRESS: | 3 Giffard Court

| St James Mill Road

| Northampton

| NN5 5JN

| REGISTERED NUMBER: | 05582991 (England and Wales)

| ACCOUNTANTS: | Cheney & Co

| 310 Wellingborough Road

| Northampton

| NN1 4EP

| A & L Paving Limited (Registered number: 05582991) |

Balance Sheet

31st December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 5 | - |  | 85,250 |  |

Tangible assets | 6 | 11,878 |  | 13,383 |  |

11,878 |  | 98,633 |  |

CURRENT ASSETS

Stocks | 7 | 15,000 |  | 834,236 |  |

Debtors | 8 | 241,575 |  | 186,775 |  |

Cash at bank and in hand | 1,235,812 |  | 761,691 |  |

1,492,387 |  | 1,782,702 |  |

CREDITORS

Amounts falling due within one year | 9 | 703,067 |  | 1,016,542 |  |

NET CURRENT ASSETS | 789,320 |  | 766,160 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 801,198 |  | 864,793 |  |

PROVISIONS FOR LIABILITIES | 10 | 3,000 |  | 2,500 |  |

NET ASSETS | 798,198 |  | 862,293 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 105 |  | 105 |  |

Retained earnings | 798,093 |  | 862,188 |  |

SHAREHOLDERS' FUNDS | 798,198 |  | 862,293 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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.

| A & L Paving Limited (Registered number: 05582991) |

Balance Sheet - continued

31st 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5th May 2026 and were signed on its behalf by:

L Herbert - Director

P J McMahon - Director

| A & L Paving Limited (Registered number: 05582991) |

Notes to the Financial Statements

for the year ended 31st December 2025

1. | STATUTORY INFORMATION

| A & L Paving 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 (£).

| The principle activity of the company is the provision of industrial hard standing surfaces.

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.

| The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistency applied to all years presented unless otherwise stated.

| 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 2006, is being amortised evenly over its estimated useful life of twenty years.

| The directors consider that the company will continue to benefit from this asset for this length of time.

| 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 the cost less estimated residual value of each asset over its estimated useful life.

| Plant and machinery | - | 20% on reducing balance

| Fixtures and fittings | - | 20% on reducing balance

| Motor vehicles | - | 25% on 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.

| 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.

| A & L Paving Limited (Registered number: 05582991) |

Notes to the Financial Statements - continued

for the year ended 31st 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 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.

| 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 18 (2024 - 19 ) .

5. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1st January 2025

| and 31st December 2025 | 1,705,000 |  |

| AMORTISATION

| At 1st January 2025 | 1,619,750 |  |

| Charge for year | 85,250 |  |

| At 31st December 2025 | 1,705,000 |  |

| NET BOOK VALUE

| At 31st December 2025 | - |  |

| At 31st December 2024 | 85,250 |  |

6. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |

| machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1st January 2025 | 2,730 |  | 12,865 |  | 152,614 |  | 168,209 |  |

| Additions | - |  | 2,294 |  | - |  | 2,294 |  |

| At 31st December 2025 | 2,730 |  | 15,159 |  | 152,614 |  | 170,503 |  |

| DEPRECIATION

| At 1st January 2025 | 2,730 |  | 12,865 |  | 139,231 |  | 154,826 |  |

| Charge for year | - |  | 459 |  | 3,340 |  | 3,799 |  |

| At 31st December 2025 | 2,730 |  | 13,324 |  | 142,571 |  | 158,625 |  |

| NET BOOK VALUE

| At 31st December 2025 | - |  | 1,835 |  | 10,043 |  | 11,878 |  |

| At 31st December 2024 | - |  | - |  | 13,383 |  | 13,383 |  |

| A & L Paving Limited (Registered number: 05582991) |

Notes to the Financial Statements - continued

for the year ended 31st December 2025

7. | STOCKS

2025 | 2024 |

£ | £ |

| Raw materials | 15,000 |  | 15,000 |  |

| Work-in-progress | - |  | 819,236 |  |

15,000 |  | 834,236 |  |

8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 201,939 |  | 111,356 |  |

| Amounts owed by group undertakings | 389 |  | 389 |  |

| Other debtors | 39,247 |  | 75,030 |  |

241,575 |  | 186,775 |  |

9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 332,017 |  | 762,863 |  |

| Taxation and social security | 140,591 |  | 116,034 |  |

| Other creditors | 230,459 |  | 137,645 |  |

703,067 |  | 1,016,542 |  |

10. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 3,000 |  | 2,500 |  |

| Deferred |

| tax |

£ |

| Balance at 1st January 2025 | 2,500 |  |

| Charge to Income Statement during year | 500 |  |

| Balance at 31st December 2025 | 3,000 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

| 2 | Ordinary A | £1 | 2 |  | 2 |  |

| 1 | Ordinary B | £1 | 1 |  | 1 |  |

| 1 | Ordinary C | £1 | 1 |  | 1 |  |

| 1 | Ordinary D | £1 | 1 |  | 1 |  |

105 |  | 105 |  |

12. | CONTINGENT LIABILITIES

| There were no contingent liabilities as at 31st December 2025 or 31st December 2024.

13. | CAPITAL COMMITMENTS

| There were no capital commitments as at 31st December 2025 or 31st December 2024.