Frinton Tarmacadam and Paving Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03354780 (England and Wales)

Unaudited Financial Statements

for the Year Ended

30 September 2025

for

Frinton Tarmacadam and Paving Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr K R Bygrave

Mrs K G Bygrave

SECRETARY:

Mrs K G Bygrave

REGISTERED OFFICE:

Rusty Tiles

Coggeshall Road

Dedham

Colchester

Essex

CO7 6ET

REGISTERED NUMBER:

03354780 (England and Wales)

FIXED ASSETS

Tangible assets

4

423,169

390,064

CURRENT ASSETS

Stocks

218,192

58,669

Debtors

5

232,073

116,586

Cash at bank

345,648

808,567

795,913

983,822

CREDITORS

Amounts falling due within one year

6

292,110

513,099

NET CURRENT ASSETS

503,803

470,723

TOTAL ASSETS LESS CURRENT
LIABILITIES

926,972

860,787

CREDITORS

Amounts falling due after more than one
year

7

170,503

165,531

NET ASSETS

756,469

695,256

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

756,369

695,156

756,469

695,256

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 23 June 2026 and were signed on its behalf by:

Mrs K G Bygrave - Director

1.	STATUTORY INFORMATION

Frinton Tarmacadam and 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.

For the purposes of presentation, the financial statements are rounded to the nearest Pound Sterling (£).

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.

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.

Land and buildings

-

4% on cost

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

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 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 assets are recognised at the expected corporation tax rate in which they will be relieved.

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.

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.

Financial instruments

Basic financial instruments are recognised at amortised cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 October 2024

412,007

196,149

608,156

Additions

-

70,540

Disposals

-

(38,000

)

(38,000

)

At 30 September 2025

412,007

228,689

640,696

DEPRECIATION

At 1 October 2024

62,147

155,945

218,092

Charge for year

6,997

17,559

24,556

Eliminated on disposal

-

(25,121

)

(25,121

)

At 30 September 2025

69,144

148,383

217,527

NET BOOK VALUE

At 30 September 2025

342,863

80,306

423,169

At 30 September 2024

349,860

40,204

390,064

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

Plant and

machinery

etc

£

COST

Additions

70,540

At 30 September 2025

70,540

DEPRECIATION

Charge for year

10,287

At 30 September 2025

10,287

NET BOOK VALUE

At 30 September 2025

60,253

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

85,534

25,578

Other debtors

146,539

91,008

232,073

116,586

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

21,518

31,526

Hire purchase contracts

12,719

-

Trade creditors

68,229

61,527

Amounts owed to associates

134,699

372,140

Taxation and social security

34,656

34,824

Other creditors

20,289

13,082

292,110

513,099

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Bank loans

138,706

165,531

Hire purchase contracts

31,797

-

170,503

165,531

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

45,648

68,625

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

Bank loans

160,224

197,057

Natwest Bank plc hold a fixed charge over the property at 21-23 Walton Road, Frinton-on-Sea, Essex.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

2025

2024

£

Mr K R Bygrave and Mrs K G Bygrave

Balance outstanding at start of year

59,837

59,025

Amounts advanced

54,665

210,812

Amounts repaid

(59,837

)

(210,000

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

54,665

59,837

The interest on the loan account Interest was charged at HMRC official rates of interest.

The loan was cleared by way of a dividend dated 23rd June 2026.