REGISTERED NUMBER: 08276276 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

PREMIER ROADMARKINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Beamson

R G Elliott

M J Rogan

S M Spurr

REGISTERED OFFICE:

131 Salters Lane

Sedgefield

Stockton on Tees

TS21 3EE

REGISTERED NUMBER:

08276276 (England and Wales)

AUDITORS:

Momentum Taxation & Accountancy Limited

Statutory Auditor

Harelands Courtyard Offices

Moor Road

Melsonby

Richmond

North Yorkshire

DL10 5NY

FIXED ASSETS

Tangible assets

4

1,143,561

754,728

CURRENT ASSETS

Stocks

127,873

143,337

Debtors

5

1,744,740

1,392,382

Cash at bank

657,145

256,857

2,529,758

1,792,576

CREDITORS

Amounts falling due within one year

6

2,362,115

2,015,443

NET CURRENT ASSETS/(LIABILITIES)

167,643

(222,867

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,311,204

531,861

CREDITORS

Amounts falling due after more than one year

7

(351,880

)

(269,747

)

PROVISIONS FOR LIABILITIES

(222,429

)

(115,532

)

NET ASSETS

736,895

146,582

CAPITAL AND RESERVES

Called up share capital

75

75

Capital redemption reserve

25

25

Retained earnings

736,795

146,482

SHAREHOLDERS' FUNDS

736,895

146,582

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 31 July 2026 and were signed on its behalf by:

R G Elliott - Director

1.	STATUTORY INFORMATION

Premier Roadmarkings 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.

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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from contracts for the provision of services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs.

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

-

20% on cost

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.

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 71 (2024 - 58 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 November 2024

272,368

1,795,911

2,068,279

Additions

-

734,227

734,227

Disposals

-

(64,987

)

(64,987

)

At 31 October 2025

272,368

2,465,151

2,737,519

DEPRECIATION

At 1 November 2024

49,026

1,264,525

1,313,551

Charge for year

5,448

327,146

332,594

Eliminated on disposal

-

(52,187

)

(52,187

)

At 31 October 2025

54,474

1,539,484

1,593,958

NET BOOK VALUE

At 31 October 2025

217,894

925,667

1,143,561

At 31 October 2024

223,342

531,386

754,728

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,080,144

872,477

Amounts recoverable on contract

542,139

393,379

Other debtors

122,457

126,526

1,744,740

1,392,382

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

15,901

23,179

Hire purchase contracts

119,044

73,835

Trade creditors

1,231,648

1,129,018

Taxation and social security

247,705

308,316

Other creditors

747,817

481,095

2,362,115

2,015,443

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

15,915

Hire purchase contracts

327,006

165,123

Other creditors

24,874

88,709

351,880

269,747

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

446,050

238,958

Mortgage

-

39,094

Bibby Financial Services Ltd

-

345,570

446,050

623,622

HSBC UK holds the following security:

First legal charge dated 24 June 2016 over Freehold Property known as Former Parsons Container Depot, Salters Lane Industrial Estate, County Durham TS21 3EE.

Fixed & floating charge. Floating charge covers all the property or undertaking of the company.

Bibby Financial Services Limited

By way of first legal mortgage dated July 2017 all land (as defined below) belonging to the company at the date of the debenture including without limitation that described in part 1 of schedule 2 to the debenture (a copy of which schedule is attached to this form MR01 ).. in the debenture “land” means all estates and other interests in freehold, leasehold or other immovable property (wherever situated) or in which the company has an interest and:-. (I) all buildings and fixtures (including trade fixtures but not including tenant’s fixtures) and fixed plant and machinery at any time thereon;. (Ii) all easements, rights and agreements in respect of such property;. (Iii) all proceeds of sale of such property; and. (Iv) the benefit of all covenants given in respect of such property.

Contains fixed charge.

Contains floating charge.

Floating charge covers all the property or undertaking of the company.

Contains negative pledge.

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Peter Cartwright (Senior Statutory Auditor)

for and on behalf of Momentum Taxation & Accountancy Limited