| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 |
| FOR |
| PRIME DEMOLITION LTD |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 |
| FOR |
| PRIME DEMOLITION LTD |
| PRIME DEMOLITION LTD (REGISTERED NUMBER: 08328358) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |
| Page |
| Balance sheet | 1 |
| Notes to the financial statements | 3 |
| PRIME DEMOLITION LTD (REGISTERED NUMBER: 08328358) |
| BALANCE SHEET |
| 30 SEPTEMBER 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| Fixed assets |
| Tangible assets | 4 |
| Investments | 5 |
| Current assets |
| Stocks |
| Debtors | 6 |
| Cash at bank |
| Creditors |
| Amounts falling due within one year | 7 |
| Net current (liabilities)/assets | ( |
) |
| Total assets less current liabilities |
| Creditors |
| Amounts falling due after more than one year | 8 | ( |
) | ( |
) |
| Provisions for liabilities | 10 | ( |
) | ( |
) |
| Net assets |
| Capital and reserves |
| Called up share capital | 11 |
| Retained earnings |
| Shareholders' funds |
| The director acknowledges his 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. |
| PRIME DEMOLITION LTD (REGISTERED NUMBER: 08328358) |
| BALANCE SHEET - continued |
| 30 SEPTEMBER 2025 |
| The financial statements were approved by the director and authorised for issue on |
| PRIME DEMOLITION LTD (REGISTERED NUMBER: 08328358) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |
| 1. | Statutory information |
| Prime Demolition Limited is a private company, limited by shares, incorporated in England within the United Kingdom registration number 08328358. The address of the registered office is Faulkner House, 31 West Street, Wimborne, Dorset, BH21 1JS and place of business is 8 Mannings Heath Road, Parkstone, Poole, Dorset, BH12 4NQ. |
| 2. | Accounting policies |
| General information and basis of preparing the financial statements |
| These financial statements have been prepared in accordance with Section 1A Small Entities "Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. |
| Preparation of consolidated financial statements |
| The financial statements contain information about Prime Demolition Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements. |
| Turnover |
| Turnover represents amounts receivable, excluding value added tax, in respect of services provided in the ordinary course of business. Turnover is recognised when the service has been provided to the customer. |
| Tangible fixed assets |
| Plant and machinery | - |
| Motor vehicles | - |
| Computer and office equipment | - |
| Investments in subsidiaries |
| Investments in subsidiary undertakings are recognised at cost less any diminution in value. |
| Stocks |
| Stock and Work In Progress are valued at the lower of cost and net realisable value. |
| 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 that have been enacted or substantively enacted by the balance sheet date. |
| 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. |
| PRIME DEMOLITION LTD (REGISTERED NUMBER: 08328358) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |
| 2. | Accounting policies - continued |
| 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 initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities. |
| At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate. |
| 3. | Employees and directors |
| The average number of employees during the year was |
| 4. | Tangible fixed assets |
| Computer |
| and |
| Plant and | Motor | office |
| machinery | vehicles | equipment | Totals |
| £ | £ | £ | £ |
| Cost |
| At 1 October 2024 |
| Additions |
| Disposals | ( |
) | ( |
) | ( |
) |
| At 30 September 2025 |
| Depreciation |
| At 1 October 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) | ( |
) |
| At 30 September 2025 |
| Net book value |
| At 30 September 2025 |
| At 30 September 2024 |
| PRIME DEMOLITION LTD (REGISTERED NUMBER: 08328358) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |
| 4. | Tangible fixed assets - continued |
| Fixed assets, included in the above, which are held under hire purchase contracts are as follows: |
| Plant and | Motor |
| machinery | vehicles | Totals |
| £ | £ | £ |
| Cost |
| At 1 October 2024 |
| Additions |
| Transfer to ownership | (89,000 | ) | (31,000 | ) | (120,000 | ) |
| At 30 September 2025 |
| Depreciation |
| At 1 October 2024 |
| Charge for year |
| Transfer to ownership | (64,211 | ) | (17,922 | ) | (82,133 | ) |
| At 30 September 2025 |
| Net book value |
| At 30 September 2025 |
| At 30 September 2024 |
| 5. | Fixed asset investments |
| Shares in |
| group |
| undertakings |
| £ |
| Cost |
| At 1 October 2024 |
| and 30 September 2025 |
| Net book value |
| At 30 September 2025 |
| At 30 September 2024 |
| 6. | Debtors: amounts falling due within one year |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Other debtors |
| VAT |
| PRIME DEMOLITION LTD (REGISTERED NUMBER: 08328358) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |
| 7. | Creditors: amounts falling due within one year |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts |
| Other loans |
| Hire purchase contracts |
| Trade creditors |
| Amounts owed to group undertakings |
| Tax |
| Social security and other taxes |
| Other creditors |
| Pensions creditor | 3,322 | 1,379 |
| Directors' current accounts | 407 | 959 |
| Accruals and deferred income |
| 8. | Creditors: amounts falling due after more than one year |
| 2025 | 2024 |
| £ | £ |
| Bank loans - 1-2 years |
| Hire purchase contracts |
| 9. | Secured debts |
| The following secured debts are included within creditors: |
| 2025 | 2024 |
| £ | £ |
| Hire purchase contracts | 204,693 | 226,281 |
| Amounts owed under finance leases are secured against the asset to which they relate. |
| 10. | Provisions for liabilities |
| 2025 | 2024 |
| £ | £ |
| Deferred tax | 59,760 | 68,227 |
| Deferred |
| tax |
| £ |
| Balance at 1 October 2024 |
| Credit to Income statement during year | ( |
) |
| Balance at 30 September 2025 |
| PRIME DEMOLITION LTD (REGISTERED NUMBER: 08328358) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |
| 11. | Called up share capital |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Ordinary A | £1 | 100 | 100 |
| Ordinary B | £1 | 100 | 100 |
| 200 | 200 |
| 12. | Ultimate controlling party |
| The company is controlled jointly by Mr P Pidgley and Mr T Doyle by virtue of their respective 50% ultimate interests in the voting share capital. |