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CONSTRUCTION ACT PAYMENT SYSTEM LTD

Registered Number
16065553
(England and Wales)

Unaudited Financial Statements for the Period ended
30 November 2025

CONSTRUCTION ACT PAYMENT SYSTEM LTD
Company Information
for the period from 7 November 2024 to 30 November 2025

Directors | Ryland Louis Ash
| Alan Midgley
| Thomas Giles Oakden

Company Secretary | Alan Midgley

Registered Address | Unit 5, The Courtyard
| 50 Lynton Road
| London
| N8 8SL

Registered Number | 16065553 (England and Wales)

CONSTRUCTION ACT PAYMENT SYSTEM LTD
Balance Sheet as at
30 November 2025

| Notes | 2025
--- | --- | ---
|  | £ |  | £
Current assets |  |  |  |
Debtors | 3 | 5,915 |  |
Cash at bank and on hand |  | 23,787 |  |
|  | 29,702 |  |
Creditors amounts falling due within one year | 4 | (1,559) |  |
Net current assets (liabilities) |  |  |  | 28,143
Total assets less current liabilities |  |  |  | 28,143
Net assets |  |  |  | 28,143
Capital and reserves |  |  |  |
Profit and loss account |  |  |  | 28,143
Shareholders' funds |  |  |  | 28,143

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 4 August 2026, and are signed on its behalf by:
Alan Midgley Director Registered Company No. 16065553

CONSTRUCTION ACT PAYMENT SYSTEM LTD
Notes to the Financial Statements
for the period ended 30 November 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Share-based payments
--- | ---
| The company provides share-based payment arrangements to certain employees. Equity-settled arrangements are measured at fair value (excluding the effect of non-market based vesting conditions) at the date of the grant. The fair value is expensed on a straightline basis over the vesting period. The amount recognised as an expense is adjusted to reflect the actual number of shares or options that will vest. Where equity-settled arrangements are modified, and are of benefit to the employee, the incremental fair value is recognised over the period from the date of modification to date of vesting. Where a modification is not beneficial to the employee there is no change to the charge for share-based payment. Settlements and cancellations are treated as an acceleration of vesting and the unvested amount is recognised immediately in the income statement.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

2. | Average number of employees
--- | ---

|  | 2025
| Average number of employees during the year | 0

3. | Debtors: amounts due within one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Other debtors | 5,915
| Total | 5,915

4. | Creditors: amounts due within one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Other creditors | 1,559
| Total | 1,559

5. | Contingent liabilities
--- | ---
| There were no financial guarantees or commitments, either ongoing or entered into during the period.

6. | Directors advances, credits and guarantees
--- | ---
| There were no advances, credits and guarantees granted to the directors during the period.

7. | Off-balance sheet arrangements
--- | ---
| The company had no off-balance sheet arrangements at year-end or at any stage during the period.