East Midlands Surfacing Limited Filleted Accounts Cover |  |

| East Midlands Surfacing Limited |
|  | Company No. 14035173 |  |
|  |  | Information for Filing with The Registrar |  |  |
|  |  | 30 April 2026 |  |  |

East Midlands Surfacing Limited Directors Report Registrar |  |

The Directors present their report and the accounts for the year ended 30 April 2026.
Principal activities |  |  |  |  |
The principal activity of the company during the year under review was construction of roads.
Directors |  |  |  |  |
The Directors who served at any time during the year were as follows:
Dominique Walker |  |  |  |  |  |  |
Francis Flannigan |  |  |  |  |  |  |
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board |  |  |  |
Francis Flannigan |  |  |  |  |  |
Director |  |  |  |  |  |
05 August 2026 |  |  |  |  |  |

East Midlands Surfacing Limited Balance Sheet Registrar |  |

at | 30 April 2026 |  |  |  |  |  |  |
Company No. | 14035173 |  | Notes | 2026 |  |  |  | 2025
|  |  |  |  |  | £ |  |  |  | £
Fixed assets |  |  |  |  |  |  |
| Tangible assets |  | 5 | 30,426 |  |  |  | 27,185
|  |  |  |  |  | 30,426 |  |  |  | 27,185
Current assets |  |  |  |  |  |  |
| Debtors |  | 6 | 14,585 |  |  |  | 5,047
| Cash at bank and in hand |  |  | 624 |  |  |  | 264
|  |  |  |  |  | 15,209 |  |  |  | 5,311
Creditors: Amount falling due within one year | 7 | (28,914) |  |  |  | (24,111)
Net current liabilities |  |  | (13,705) |  |  |  | (18,800)
Total assets less current liabilities |  |  | 16,721 |  |  |  | 8,385
Creditors: Amounts falling due after more than one year | 8 | (1,578) |  |  |  | (332)
Provisions for liabilities |  |  |  |  |  |  |
| Deferred taxation |  | 10 | (5,800) |  |  |  | (5,000)
Net assets |  |  | 9,343 |  |  |  | 3,053
Capital and reserves |  |  |  |  |  |  |
| Called up share capital |  |  | 100 |  |  |  | 100
| Profit and loss account |  | 12 | 9,243 |  |  |  | 2,953
Total equity |  |  | 9,343 |  |  |  | 3,053
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 April 2026 the company was entitled to exemption from audit 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 05 August 2026 and signed on its behalf by: |  |
Francis Flannigan |  |  |  |  |  |  |
Director |  |  |  |  |  |  |
05 August 2026 |  |  |  |  |  |  |  |

East Midlands Surfacing Limited Notes to the Accounts Registrar |  |

for the year ended 30 April 2026 |  |  |  |  |  |  |  |

1 | General information |  |
| East Midlands Surfacing Limited is a private company limited by shares and incorporated in England and Wales.
| Its registered number is: 14035173 |  |  |  |  |  |
| Its registered office is: |  |  |  |  |  |  |  |  |  |
| Rockley Stables |  |  |  |  |  |  |  |  |  |
| Mill Lane |  |  |  |  |  |  |  |  |  |
| Rockley |  |  |  |  |  |  |  |  |  |
| Retford |  |  |  |  |  |  |  |  |  |
| DN22 0QP |  |  |  |  |  |
| The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
| Going concern |  |  |  |  |  |  |  |
| The financial statements have been prepared on the going concern basis . The director is not aware of any material threats to the ability of the company to continue to trade for the foreseeable future

2 | Accounting policies |  |  |  |  |  |  |  |

| Revenue recognition |  |  |  |  |  |  |  |
| Turnover represents the fair value of the consideration receivable in respect of services provided during the year. Where the outcome of a transaction can be estimated reliably, revenue associated with the transaction is recognised in the income statement by reference to the stage of completion at the year end

| Intangible fixed assets |  |  |  |  |  |  |  |
| Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

| Tangible fixed assets and depreciation |  |  |  |  |  |  |  |
| Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
| Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
|  | Plant and machinery |  | 25% Reducing Balance |  |  |  |  |  |
|  | Motor vehicles |  | 25% Reducing balance |  |  |  |  |  |

| Leased assets |  |  |  |  |  |  |  |
| Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease

| Taxation |  |  |  |  |  |
| Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

| 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.

| Trade and other creditors |  |  |  |  |  |  |  |
| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| Provisions |  |  |  |  |  |  |  |
| Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet.

3 | Employees |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2026 |  |  |  | 2025
|  |  |  |  |  |  |  |  |  | Number |  |  |  | Number
|  | The average monthly number of employees (including directors) during the year was: | 2 |  |  |  | 2

4 | Taxation |  |  |  |  |  |  |  |
|  | (a) Tax on profit on ordinary activities |  |  | 2026 |  |  |  | 2025
|  | The tax charge is made up as follows: |  |  |  | £ |  |  |  | £
|  | UK corporation tax |  |  |  |  |  |  |  |
|  | Charge for the period |  |  |  | 10,816 |  |  |  | 260
|  | Charge for prior periods |  |  |  | - |  |  |  | (64)
|  | Total corporation tax |  |  |  | 10,816 |  |  |  | 196
|  | Origination and reversal of timing differences |  |  | 800 |  |  |  | 600
|  | Total deferred tax |  |  |  | 800 |  |  |  | 600
|  | Tax on profit on ordinary activities |  |  |  | 11,616 |  |  |  | 796
|  | (b) Factors affecting the total tax charge for the period |  |  |  |  |
|  | The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The differences are reconciled below:
|  | Lower |  |  |  |  |  |  |  | 2026 |  |  |  | 2025
|  | -2611 |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Profit on ordinary activities before tax |  |  |  | 56,906 |  |  |  | 76
|  | Standard rate of corporation tax in the United Kingdom |  | 25% |  |  |  | 19%
|  | Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom |  | 14,227 |  |  |  | 14
|  | Expenses not deductible for tax purposes |  | 314 |  |  |  | 846
|  | Adjustments to charge in respect of prior periods |  | - |  |  |  | (64)
|  | Marginal relief |  | (2,925) |  |  |  | -
|  | Tax on profit on ordinary activities |  |  |  | 11,616 |  |  |  | 796

5 | Tangible fixed assets |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | Plant and machinery |  | Motor vehicles |  | Total
|  |  |  |  |  |  |  |  |  | £ |  | £ |  | £
|  | Cost or revaluation |  |  |  |  |  |  |  |  |  |
|  | At 1 May 2025 |  |  |  |  |  | 37,005 |  | 26,667 |  | 63,672
|  | Additions |  |  |  |  |  | 7,425 |  | 17,208 |  | 24,633
|  | Disposals |  |  |  |  |  | - |  | (26,667) |  | (26,667)
|  | At 30 April 2026 |  |  |  |  |  | 44,430 |  | 17,208 |  | 61,638
|  | Depreciation |  |  |  |  |  |  |  |  |  |
|  | At 1 May 2025 |  |  |  |  |  | 21,070 |  | 15,417 |  | 36,487
|  | Charge for the year |  |  |  |  |  | 5,840 |  | 4,302 |  | 10,142
|  | Disposals |  |  |  |  |  | - |  | (15,417) |  | (15,417)
|  | At 30 April 2026 |  |  |  |  |  | 26,910 |  | 4,302 |  | 31,212
|  | Net book values |  |  |  |  |  |  |  |  |  |
|  | At 30 April 2026 |  |  |  |  |  | 17,520 |  | 12,906 |  | 30,426
|  | At 30 April 2025 |  |  |  |  |  | 15,935 |  | 11,250 |  | 27,185

6 | Debtors |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2026 |  |  |  | 2025
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Loans to directors |  |  |  | - |  |  |  | 4,712
|  | Other debtors |  |  |  | 14,585 |  |  |  | 335
|  |  |  |  |  |  |  |  |  | 14,585 |  |  |  | 5,047

7 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due within one year |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2026 |  |  |  | 2025
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Obligations under finance lease and hire purchase contracts |  |  |  | 1,893 |  |  |  | 3,213
|  | Trade creditors |  |  |  | 5,889 |  |  |  | 4,410
|  | Taxes and social security |  |  |  | 19,150 |  |  |  | 13,085
|  | Loans from directors |  |  |  | 488 |  |  |  | -
|  | Accruals and deferred income |  |  |  | 1,494 |  |  |  | 3,403
|  |  |  |  |  |  |  |  |  | 28,914 |  |  |  | 24,111

8 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due after more than one year |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2026 |  |  |  | 2025
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Obligations under finance lease and hire purchase contracts |  |  |  | 1,578 |  |  |  | 332
|  |  |  |  |  |  |  |  |  | 1,578 |  |  |  | 332

9 | Creditors: secured liabilities |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2026 |  |  |  | 2025
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | The aggregate amount of secured liabilities included within creditors |  |  |  | 3,471 |  |  |  | 3,544
|  | Hire purchase liabilities are secured against the assets financed

10 | Deferred taxation |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | Accelerated Capital Allowances, Losses and Other Timing Differences |  |  |  | Total
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | At 1 May 2025 |  | 5,000 |  |  |  | 5,000
|  | Charge to the profit and loss account for the period |  | 800 |  |  |  | 800
|  | At 30 April 2026 |  | 5,800 |  |  |  | 5,800
|  |  |  |  |  |  |  |  |  | 2026 |  |  |  | 2025
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Accelerated capital allowances |  | 5,800 |  |  |  | 5,000
|  |  |  |  |  |  |  |  |  | 5,800 |  |  |  | 5,000

11 | Share Capital |  |  |  |  |  |  |  |
|  | Share capital consists of 100 ordinary shares of £1 each, which are all fully paid.

12 | Reserves |  |  |  |  |  |  |  |
|  | Profit and loss account - includes all current and prior period retained profits and losses.

13 | Dividends |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2026 |  |  |  | 2025
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Dividends for the period: |  |  |  |  |  |  |  |
|  | Dividends paid in the period |  |  |  | 39,000 |  |  |  | 5,000
|  |  |  |  |  |  |  |  |  | 39,000 |  |  |  | 5,000
|  | Dividends by type: |  |  |  |  |  |  |  |
|  | Equity dividends |  |  |  | 39,000 |  |  |  | 5,000
|  |  |  |  |  |  |  |  |  | 39,000 |  |  |  | 5,000

East Midlands Surfacing Limited 14035173 30 April 2026 01 May 2025 false 05 August 2026 BTCSoftware AP Solution 2026 14.1.19 14.1.19 true 14035173 2025-05-01 2026-04-30 14035173 2026-04-30 14035173 2025-04-30 14035173 core:WithinOneYear 2026-04-30 14035173 core:WithinOneYear 2025-04-30 14035173 core:AfterOneYear 2026-04-30 14035173 core:AfterOneYear 2025-04-30 14035173 core:ShareCapital 2026-04-30 14035173 core:ShareCapital 2025-04-30 14035173 core:RetainedEarningsAccumulatedLosses 2026-04-30 14035173 core:RetainedEarningsAccumulatedLosses 2025-04-30 14035173 countries:UnitedKingdom 2025-05-01 2026-04-30 14035173 bus:RegisteredOffice 2025-05-01 2026-04-30 14035173 core:PlantMachinery 2025-05-01 2026-04-30 14035173 core:MotorVehicles 2025-05-01 2026-04-30 14035173 2024-05-01 2025-04-30 14035173 core:PlantMachinery 2025-05-01 14035173 core:MotorVehicles 2025-05-01 14035173 2025-05-01 14035173 core:PlantMachinery 2026-04-30 14035173 core:MotorVehicles 2026-04-30 14035173 core:Secured 2026-04-30 14035173 core:Secured 2025-04-30 14035173 core:AcceleratedTaxDepreciationDeferredTax 2026-04-30 14035173 core:AcceleratedTaxDepreciationDeferredTax 2025-04-30 14035173 core:RetainedEarningsAccumulatedLosses 2025-05-01 2026-04-30 14035173 bus:AllOrdinaryShares 2025-05-01 2026-04-30 14035173 bus:SmallEntities 2025-05-01 2026-04-30 14035173 bus:FullAccounts 2025-05-01 2026-04-30 14035173 bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 14035173 bus:Director2 2025-05-01 2026-04-30 14035173 bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 iso4217:GBP xbrli:pure