Paver Repair Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01905132 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST OCTOBER 2025

FOR

PAVER REPAIR SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

T Fagan

SECRETARY:

Mrs G Fagan

REGISTERED OFFICE:

Bannister Hall Works

Higher Walton

Preston

Lancashire

PR5 4DZ

REGISTERED NUMBER:

01905132 (England and Wales)

ACCOUNTANTS:

Ainsworths Limited

Chartered Accountants

Charter House

Stansfield Street

Nelson

Lancashire

BB9 9XY

FIXED ASSETS

Tangible assets

4

546,667

563,623

Investments

5

1,000,000

1,546,667

1,563,623

CURRENT ASSETS

Debtors

6

-

127,478

CREDITORS

Amounts falling due within one year

7

1,360

3,385

NET CURRENT (LIABILITIES)/ASSETS

(1,360

)

124,093

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,545,307

1,687,716

CREDITORS

Amounts falling due after more than one year

8

(387,684

)

(454,745

)

PROVISIONS FOR LIABILITIES

(25,427

)

(29,666

)

NET ASSETS

1,132,196

1,203,305

CAPITAL AND RESERVES

Called up share capital

13,098

Share premium

990,000

Capital redemption reserve

4,902

Retained earnings

124,196

195,305

SHAREHOLDERS' FUNDS

1,132,196

1,203,305

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 2025 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 7th October 2026 and were signed by:

T Fagan - Director

1.	STATUTORY INFORMATION

Paver Repair Services 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.

The financial statements present information relating to Paver Repair Services Limited, not to Paver Repair Services Limited Group. In the opinion of the director, Paver Repair Services Limited is exempt from preparing consolidated financial statements of the Group as it qualifies as a small group under the Companies Act 2006.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Tangible fixed assets

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

Land and buildings

-

2% on revaluation

Plant and machinery etc

-

20% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1st November 2024

and 31st October 2025

800,000

79,535

879,535

DEPRECIATION

At 1st November 2024

237,333

78,579

315,912

Charge for year

16,000

956

16,956

At 31st October 2025

253,333

79,535

332,868

NET BOOK VALUE

At 31st October 2025

546,667

-

546,667

At 31st October 2024

562,667

956

563,623

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1st November 2024

and 31st October 2025

1,000,000

NET BOOK VALUE

At 31st October 2025

1,000,000

At 31st October 2024

1,000,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Other debtors

-

127,478

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Bank loans and overdrafts

-

2,085

Other creditors

1,360

1,300

1,360

3,385

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

Amounts owed to group undertakings

387,684

454,745

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31st October 2025 and the period ended 31st October 2024:

31.10.25

31.10.24

£

T Fagan

Balance outstanding at start of year

45,901

115,850

Amounts advanced

11,400

77,756

Amounts repaid

-

Amounts written off

(57,301

)

(147,705

)

Amounts waived

-

Balance outstanding at end of year

-

45,901

Director loans are unsecured, interest free and repayable on demand.