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REGISTERED NUMBER: 06306246 (England and Wales)

| P&M PAVERS (LINCOLN) LTD |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 JULY 2025 |

P&M PAVERS (LINCOLN) LTD (REGISTERED NUMBER: 06306246)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

| Page |

Company Information | 1 |

Statement of Financial Position | 2 |  | to |  | 3

Notes to the Financial Statements | 4 |  | to |  | 7

P&M PAVERS (LINCOLN) LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JULY 2025

| DIRECTOR: | N J McDougall

| SECRETARY: | Mrs H T McDougall

| REGISTERED OFFICE: | Brampton Lodge

| Brampton

| Lincoln

| LN1 2EG

| REGISTERED NUMBER: | 06306246 (England and Wales)

| ACCOUNTANTS: | Duncan & Toplis Limited

| 4 Henley Way

| Doddington Road

| Lincoln

| Lincolnshire

| LN6 3QR

P&M PAVERS (LINCOLN) LTD (REGISTERED NUMBER: 06306246)

STATEMENT OF FINANCIAL POSITION

31 JULY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 841,926 |  | 754,589 |  |

CURRENT ASSETS

Stocks | 551,639 |  | 750,000 |  |

Debtors | 5 | 1,989,101 |  | 1,059,974 |  |

Cash at bank | 614,115 |  | 777,752 |  |

3,154,855 |  | 2,587,726 |  |

CREDITORS

Amounts falling due within one year | 6 | 932,051 |  | 974,920 |  |

NET CURRENT ASSETS | 2,222,804 |  | 1,612,806 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,064,730 |  | 2,367,395 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (147,390 | ) | (105,046 | ) |

PROVISIONS FOR LIABILITIES | (180,081 | ) | (155,513 | ) |

NET ASSETS | 2,737,259 |  | 2,106,836 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | 2,737,159 |  | 2,106,736 |  |

SHAREHOLDERS' FUNDS | 2,737,259 |  | 2,106,836 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

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.

P&M PAVERS (LINCOLN) LTD (REGISTERED NUMBER: 06306246)

STATEMENT OF FINANCIAL POSITION - continued

31 JULY 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 the director and authorised for issue on 24 July 2026 and were signed by:

N J McDougall - Director

P&M PAVERS (LINCOLN) LTD (REGISTERED NUMBER: 06306246)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1. | STATUTORY INFORMATION

| P&M Pavers (Lincoln) 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.

| The presentation currency of the financial statements is the 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 net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

| Rendering of services

| When the outcome of a transaction can be estimated reliably, turnover from civil engineering is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by level of service provided.

| Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Land and buildings | - | 2% on cost

| Plant and machinery etc | - | 25% on reducing balance, 25% on cost and 15% on reducing balance

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Government grants

| Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the company will comply with conditions attaching to them and the grants will be received using the accrual model.

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

P&M PAVERS (LINCOLN) LTD (REGISTERED NUMBER: 06306246)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

2. | ACCOUNTING POLICIES - continued

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 on 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 shorter.

| The interest element of these obligations is charged to the income statement over the relevant period. The capital element of future payments is treated as a liability.

| Rentals paid under operating leases are charged to the income statement 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 income statement in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 7 (2024 - 9 ) .

P&M PAVERS (LINCOLN) LTD (REGISTERED NUMBER: 06306246)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 August 2024 | 61,817 |  | 1,636,372 |  | 1,698,189 |  |

| Additions | - |  | 272,750 |  | 272,750 |  |

| Disposals | - |  | (115,037 | ) | (115,037 | ) |

| At 31 July 2025 | 61,817 |  | 1,794,085 |  | 1,855,902 |  |

| DEPRECIATION

| At 1 August 2024 | 8,655 |  | 934,945 |  | 943,600 |  |

| Charge for year | 1,236 |  | 137,124 |  | 138,360 |  |

| Eliminated on disposal | - |  | (67,984 | ) | (67,984 | ) |

| At 31 July 2025 | 9,891 |  | 1,004,085 |  | 1,013,976 |  |

| NET BOOK VALUE

| At 31 July 2025 | 51,926 |  | 790,000 |  | 841,926 |  |

| At 31 July 2024 | 53,162 |  | 701,427 |  | 754,589 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 476,739 |  | 91,235 |  |

| Other debtors | 1,512,362 |  | 968,739 |  |

1,989,101 |  | 1,059,974 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 91,718 |  | 145,602 |  |

| Trade creditors | 129,201 |  | 90,009 |  |

| Taxation and social security | 492,147 |  | 673,217 |  |

| Other creditors | 218,985 |  | 66,092 |  |

932,051 |  | 974,920 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 147,390 |  | 105,046 |  |

P&M PAVERS (LINCOLN) LTD (REGISTERED NUMBER: 06306246)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

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

9. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The directors have a directors loan accounts totalling £618,223 overdrawn brought forward (2024: £425,585 overdrawn). During the year, the directors of the company borrowed £854,848 (2024: £1,034,921) from the company and repaid £332,978 (2024: £859,781). Interest was charged on the loan of £25,408 (2024: £17,499). The balance at the end of the year totalled £1,165,501 overdrawn (2024: £618,224 overdrawn).