Company No: 13163801 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

Directors	R J Mullett
	A C Worssam

Registered office	2nd Floor 168 Shoreditch High Street
	London
	E1 6RA
	United Kingdom

Company number

13163801 (England and Wales)

Accountant	Kreston Reeves LLP
	2nd Floor
	168 Shoreditch High Street
	London
	E1 6RA

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	14,459		14,459
		14,459		14,459
Current assets
Debtors	4	175,890		175,890
Cash at bank and in hand		48,778		65,346
		224,668		241,236
Creditors: amounts falling due within one year	5	( 292,816)		( 278,909)
Net current liabilities		(68,148)		(37,673)
Total assets less current liabilities		(53,689)		(23,214)
Net liabilities		( 53,689)		( 23,214)
Capital and reserves
Called-up share capital	6	100		100
Profit and loss account	8	( 53,789 )		( 23,314 )
Total shareholders' deficit		( 53,689)		( 23,214)

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Associated Asphalt Infrastructure Limited (registered number: 13163801) were approved and authorised for issue by the Board of Directors on 12 July 2026. They were signed on its behalf by:

R J Mullett Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Associated Asphalt Infrastructure Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 2nd Floor, 168 Shoreditch High Street, London, E1 6RA, United Kingdom.

The address of the Company's principal place of business is 5 Heathrow Boulevard, 278 Bath Road, West Drayton, UB7 0DQ. The principal activity of the Company during the financial year was that of the construction or roads, motorways, bridges and tunnels.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The financial statements have been prepared on a going concern basis despite the Company reporting a loss after tax of £30,475 (2024: £11,273) and being in a net current liability of £68,148 (2024: £37,673) and net liability position at the year end of £53,689 (2024: £23,214).

The Company relies on the continued support of its shareholders, who have confirmed their continued support for a period of at least 12 months from the date of signing these financial statements.

On this basis, the Directors have concluded the the Company has adequate resources to continue operating for the foreseeable future.

Finance costs

Finance costs are charged to the Profit and Loss Account over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery

not depreciated

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

The Company has elected to apply the provisions of Section 11 "Basic Financial Instruments" of FRS 102 to all of its financial instruments.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and more other receivables due within the operating cycle fall into this category of financial instruments.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	7		7

3. Tangible assets

	Plant and machinery		Total
	£		£
Cost
At 01 January 2025	14,459		14,459
At 31 December 2025	14,459		14,459
Accumulated depreciation
At 01 January 2025	0		0
At 31 December 2025	0		0
Net book value
At 31 December 2025	14,459		14,459
At 31 December 2024	14,459		14,459

4. Debtors

	2025		2024
	£		£
Prepayments	175,787		175,787
VAT recoverable	3		3
Other debtors	100		100
	175,890		175,890

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Amounts owed to related parties	292,816		278,909

There are no amounts included above in respect of which any security has been given by the small entity.

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

7. Related party transactions

The Company has taken advantage of the exemption from disclosing related party transactions with its fellow group members provided by Section 33 Related Party Disclosure paragraph 33.1A.

8. Reserves

Profit and loss account

The profit and loss account includes all current and prior period retained profits and losses.

9. Ultimate controlling party

In the director's opinion, there is no ultimate controlling party of the Company.