REGISTERED NUMBER: 12303866 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

Parkhead Paving Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L Ruddiforth

Mrs A Ruddiforth

REGISTERED OFFICE:

60 Alms Hill Road

Sheffield

S11 9RS

REGISTERED NUMBER:

12303866 (England and Wales)

ACCOUNTANTS:

Camplejohn Rowan

CFC House

Acorn Business Park

Woodseats Close

Sheffield

South Yorkshire

S8 0TB

FIXED ASSETS

Tangible assets

4

57,936

30,749

CURRENT ASSETS

Stocks

81,273

94,742

Debtors

5

156,093

109,976

Cash at bank

3,198

1,520

240,564

206,238

CREDITORS

Amounts falling due within one year

6

(257,919

)

(220,525

)

NET CURRENT LIABILITIES

(17,355

)

(14,287

)

TOTAL ASSETS LESS CURRENT LIABILITIES

40,581

16,462

CREDITORS

Amounts falling due after more than one year

7

(29,448

)

(8,086

)

PROVISIONS FOR LIABILITIES

(11,008

)

(7,687

)

NET ASSETS

125

689

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

25

589

SHAREHOLDERS' FUNDS

125

689

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 9 July 2026 and were signed on its behalf by:

L Ruddiforth - Director

1.	STATUTORY INFORMATION

Parkhead Paving 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.

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 represents the sale of services. It is recognised when the services are provided.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 December 2024

32,388

21,059

1,049

54,496

Additions

30,841

28,120

1,004

59,965

Disposals

(23,940

)

-

-

(23,940

)

At 30 November 2025

39,289

49,179

2,053

90,521

DEPRECIATION

At 1 December 2024

14,075

9,213

459

23,747

Charge for year

12,288

9,991

399

22,678

Eliminated on disposal

(13,840

)

-

-

(13,840

)

At 30 November 2025

12,523

19,204

858

32,585

NET BOOK VALUE

At 30 November 2025

26,766

29,975

1,195

57,936

At 30 November 2024

18,313

11,846

590

30,749

Assets held on hire purchase contracts had a net book value at the year end of £29,974 (2024: £11,846). Depreciation charged on these assets during the year was £9,991 (2024: £3,948).

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

2,447

3,157

Other debtors

16,071

5,500

Directors' current accounts

137,575

101,319

156,093

109,976

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Hire purchase contracts

20,035

11,736

Trade creditors

39,734

26,415

Tax

81,700

70,890

Social security and other taxes

35,727

19,138

VAT

67,259

78,551

Other creditors

13,464

13,795

257,919

220,525

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Hire purchase contracts

29,448

8,086

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

100

Ordinary

£1

100

100

9.

RESERVES

Retained

earnings

£

At 1 December 2024

589

Profit for the year

14,186

Dividends

(14,750

)

At 30 November 2025

25