Firestone Surfacing Limited


Directors	Evans, Graham
	Francis, Christina


Company Secretary	Francis, Christina


Registered Address	1 Park Gardens
	Yeovil
	BA20 1DW


Place of Business	181 Ilchester Road
	Yeovil
	BA21 3BQ


Registered Number	06225682 (England and Wales)

Balance Sheet as at
30 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		94,416		51,473
			94,416		51,473
Current assets
Debtors	5	114,947		69,874
Cash at bank and on hand		429,809		158,474
		544,756		228,348
Creditors amounts falling due within one year	6	(134,493)		(74,225)
Net current assets (liabilities)			410,263		154,123
Total assets less current liabilities			504,679		205,596
Provisions for liabilities			(23,604)		(11,520)
Net assets			481,075		194,076
Capital and reserves
Called up share capital			10		10
Profit and loss account			481,065		194,066
Shareholders' funds			481,075		194,076

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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 17 August 2026, and are signed on its behalf by:

Francis, Christina
Director
Registered Company No. 06225682

Firestone Surfacing Limited

Notes to the Financial Statements
for the year 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from rendering of services
	Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life. At the year end the goodwill has fully been written off.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Plant and machinery etc - 25% on reducing balance, 25% straight line and 15% on reducing balance

2.	Average number of employees
	The following average number of employees includes a director.


		2025		2024
	Average number of employees during the year	1		2

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 December 24	25,000
	At 30 November 25	25,000
	Amortisation and impairment
	At 01 December 24	25,000
	At 30 November 25	25,000
	Net book value
	At 30 November 25	-
	At 30 November 24	-

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 December 24	127,527
	Additions	54,899
	At 30 November 25	182,427
	Depreciation and impairment
	At 01 December 24	76,053
	Charge for year	11,957
	At 30 November 25	88,011
	Net book value
	At 30 November 25	94,416
	At 30 November 24	51,473

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	71,744	67,239
Amounts owed by associates and joint ventures / participating interests	40,818	-
Other debtors	-	980
Prepayments and accrued income	2,385	1,655
Total	114,947	69,874


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	14,100	5,339
Amounts owed to related parties	-	33,351
Taxation and social security	116,072	33,463
Other creditors	789	886
Accrued liabilities and deferred income	3,532	1,186
Total	134,493	74,225


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.