Company No: 09258059 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.10.2025		07.11.2024
		£		£
Current assets
Debtors	3	15,602		22,717
Cash at bank and in hand		654		2,468
		16,256		25,185
Creditors: amounts falling due within one year	4	( 121,409)		( 119,415)
Net current liabilities		(105,153)		(94,230)
Total assets less current liabilities		(105,153)		(94,230)
Creditors: amounts falling due after more than one year	5	( 44,922)		( 43,672)
Net liabilities		( 150,075)		( 137,902)
Capital and reserves
Called-up share capital		100		100
Profit and loss account		( 150,175 )		( 138,002 )
Total shareholders' deficit		( 150,075)		( 137,902)

For the financial period ending 31 October 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Construction Partners Limited (registered number: 09258059) were approved and authorised for issue by the Board of Directors on 24 September 2026. They were signed on its behalf by:

M Wight Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Construction Partners Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office, and principal place of business, is The Red Cross Building, South Street, Exmouth, EX8 2SA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Reporting period length

During the financial year, the Company changed its year end from 7 November to 31 October. As a result, the current financial period is shorter than 12 months, covering 8 November 2024 to 31 October 2025.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
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 financial statements. 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 tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

	Period from 08.11.2024 to 31.10.2025		Year ended 07.11.2024
	Number		Number
Monthly average number of persons employed by the Company during the period, including directors	0		2

3. Debtors

	31.10.2025		07.11.2024
	£		£
Amounts owed by connected companies	15,466		14,466
Amounts owed by directors	99		0
Corporation tax	37		0
Other debtors	0		8,251
	15,602		22,717

4. Creditors: amounts falling due within one year

	31.10.2025		07.11.2024
	£		£
Bank loans	10,000		10,000
Trade creditors	1,500		46
Amounts owed to connected companies	107,291		107,291
Amounts owed to directors	0		6
Accruals	2,000		1,250
Other taxation and social security	618		822
	121,409		119,415

There are no amounts included above in respect of which any security has been given by the small entity.

5. Creditors: amounts falling due after more than one year

	31.10.2025		07.11.2024
	£		£
Bank loans	44,922		43,672

There are no amounts included above in respect of which any security has been given by the small entity.

6. Related party transactions

Other related party transactions

	31.10.2025		07.11.2024
	£		£
Amounts owed from/(to) directors	99		(6)
Amounts owed from/(to) Wight Ltd	15,466		14,466
Amounts owed from/(to) Bridge View LL10	(49,091)		(49,091)
Amounts owed from/(to) Investment Land Ltd	(58,200)		(58,200)