East Midlands Surfacing Limited Accounts






East Midlands Surfacing Limited

	Company No. 14035173
		Information for Filing with The Registrar
		30 April 2026

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

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

for the year ended 30 April 2026

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

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

Share Capital

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

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