REGISTERED NUMBER: 04153997 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

POWELL PAVING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G D Powell

SECRETARY:

R J H Baker

REGISTERED OFFICE:

The Gatehouse

Wick Drive

New Milton

Hampshire

BH25 6SJ

REGISTERED NUMBER:

04153997 (England and Wales)

ACCOUNTANTS:

Richard Baker & Co.

Accountants

The Gatehouse

Wick Drive

New Milton

Hampshire

BH25 6SJ

BANKERS:

NatWest

59 Station Road

New Milton

Hampshire

BH25 6JA

FIXED ASSETS

Tangible assets

4

120,462

133,215

CURRENT ASSETS

Stocks

10,750

5,500

Cash at bank and in hand

21,309

52,080

32,059

57,580

CREDITORS

Amounts falling due within one year

5

112,595

112,622

NET CURRENT LIABILITIES

(80,536

)

(55,042

)

TOTAL ASSETS LESS CURRENT LIABILITIES

39,926

78,173

PROVISIONS FOR LIABILITIES

19,693

28,423

NET ASSETS

20,233

49,750

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

20,133

49,650

SHAREHOLDERS' FUNDS

20,233

49,750

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 5 August 2026 and were signed by:

G D Powell - Director

1.	STATUTORY INFORMATION

POWELL PAVING LIMITED 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Motor vehicle 25% reducing balance.

Equipment 15% 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 3 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST

At 1 March 2025

41,409

96,198

145,624

283,231

Additions

-

6,000

-

6,000

At 28 February 2026

41,409

102,198

145,624

289,231

DEPRECIATION

At 1 March 2025

-

45,217

104,799

150,016

Charge for year

-

8,547

10,206

18,753

At 28 February 2026

-

53,764

115,005

168,769

NET BOOK VALUE

At 28 February 2026

41,409

48,434

30,619

120,462

At 28 February 2025

41,409

50,981

40,825

133,215

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade creditors

9,821

13,878

Taxation and social security

15,145

34,373

Other creditors

87,629

64,371

112,595

112,622