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Company Registration No. 07852167 (England and Wales)
C.W. Paving Ltd Unaudited accounts for the year ended 30 November 2025
C.W. Paving Ltd Unaudited accounts Contents
Page
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C.W. Paving Ltd Company Information for the year ended 30 November 2025
Directors
Nathan Broom Darren Welsh
Company Number
07852167 (England and Wales)
Registered Office
8 BOUNDARY LANE THORPE ST ANDREW NORWICH NORFOLK NR7 0TB ENGLAND
Accountants
JHW Azoth Ltd 13 The Close Norwich Norfolk NR1 4DS
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C.W. Paving Ltd Statement of financial position as at 30 November 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
22,459 
29,301 
Current assets
Inventories
1,000 
1,000 
Debtors
12,018 
58,929 
Cash at bank and in hand
5,751 
11,722 
18,769 
71,651 
Creditors: amounts falling due within one year
(26,070)
(38,037)
Net current (liabilities)/assets
(7,301)
33,614 
Total assets less current liabilities
15,158 
62,915 
Provisions for liabilities
Deferred tax
(4,267)
(5,567)
Net assets
10,891 
57,348 
Capital and reserves
Share premium
103 
103 
Profit and loss account
10,788 
57,245 
Shareholders' funds
10,891 
57,348 
For the year ending 30 November 2025 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 20 April 2026 and were signed on its behalf by
Nathan Broom Director Company Registration No. 07852167
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C.W. Paving Ltd Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
C.W. Paving Ltd is a private company, limited by shares, registered in England and Wales, registration number 07852167. The registered office is 8 BOUNDARY LANE, THORPE ST ANDREW, NORWICH, NORFOLK, NR7 0TB, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Motor vehicles
20% Straight Line
Computer equipment
20% Straight Line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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C.W. Paving Ltd Notes to the Accounts for the year ended 30 November 2025
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 December 2024
20,000 
At 30 November 2025
20,000 
Amortisation
At 1 December 2024
20,000 
At 30 November 2025
20,000 
Net book value
At 30 November 2025
- 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 December 2024
62,087 
48,637 
2,440 
113,164 
Additions
- 
2,800 
- 
2,800 
At 30 November 2025
62,087 
51,437 
2,440 
115,964 
Depreciation
At 1 December 2024
45,374 
36,948 
1,541 
83,863 
Charge for the year
4,178 
5,004 
460 
9,642 
At 30 November 2025
49,552 
41,952 
2,001 
93,505 
Net book value
At 30 November 2025
12,535 
9,485 
439 
22,459 
At 30 November 2024
16,713 
11,689 
899 
29,301 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
10,475 
3,612 
Other debtors
1,543 
1,508 
12,018 
5,120 
Amounts falling due after more than one year
Other debtors
- 
53,809 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
6,735 
12,919 
Trade creditors
10,793 
15,666 
Taxes and social security
8,372 
9,452 
Loans from directors
170 
- 
26,070 
38,037 
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C.W. Paving Ltd Notes to the Accounts for the year ended 30 November 2025
8
Average number of employees
During the year the average number of employees was 3 (2024: 5).
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