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REGISTERED NUMBER: 02868770 (England and Wales)


















EIRAN CIVIL ENGINEERING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023






EIRAN CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 02868770)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


EIRAN CIVIL ENGINEERING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTORS: E A Butler
Mrs C A A Butler





SECRETARY: Mrs C A A Butler





REGISTERED OFFICE: The Arches
2, The Nookfield
Govilon
Abergavenny
Monmouthshire
NP7 9RQ





REGISTERED NUMBER: 02868770 (England and Wales)





ACCOUNTANTS: MHA (trading name of MacIntyre Hudson LLP)
Limited liability partnership in England & Wales
Registered number OC312313
Elfed House
Oak Tree Court
Cardiff Gate Business Park
CARDIFF
County of Cardiff
CF23 8RS

EIRAN CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 02868770)

BALANCE SHEET
31 MARCH 2023

2023 2022
as restated
Notes £    £   
FIXED ASSETS
Tangible assets 4 13,005 22,124

CURRENT ASSETS
Stocks 10,000 10,000
Debtors 5 734,705 688,593
Cash at bank 1,883,063 1,224,981
2,627,768 1,923,574
CREDITORS
Amounts falling due within one year 6 (365,378 ) (294,306 )
NET CURRENT ASSETS 2,262,390 1,629,268
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,275,395

1,651,392

PROVISIONS FOR LIABILITIES (2,204 ) -
NET ASSETS 2,273,191 1,651,392

CAPITAL AND RESERVES
Called up share capital 7 10,000 10,000
Retained earnings 2,263,191 1,641,392
SHAREHOLDERS' FUNDS 2,273,191 1,651,392

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 January 2024 and were signed on its behalf by:



E A Butler - Director



Mrs C A A Butler - Director


EIRAN CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 02868770)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023


1. STATUTORY INFORMATION

Eiran Civil Engineering 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.

The company's functional and presentational currency in the financial statements is Sterling (£), rounded to the nearest pound.

The significant accounting policies applied in the presentation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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.

There have been no material departures from Financial Reporting Standard 102 1A.

Turnover
Turnover is comprised of income received and receivable in respect of civil engineering services provided during the year, excluding VAT.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Long leasehold - 10% on cost
Plant and machinery - 15% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

Stocks
Stocks have been valued at the lower of cost and estimated selling price less costs to sell.

Taxation
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the year and is calculated using the tax rates and laws that have been enacted or substantively enacted at 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2022 - 14 ) .

EIRAN CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 02868770)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


4. TANGIBLE FIXED ASSETS
Long Plant and Motor Computer
leasehold machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2022 137,998 298,741 19,985 4,234 460,958
Additions - - - 1,318 1,318
At 31 March 2023 137,998 298,741 19,985 5,552 462,276
DEPRECIATION
At 1 April 2022 137,997 276,619 19,985 4,233 438,834
Charge for year 1 9,997 - 439 10,437
At 31 March 2023 137,998 286,616 19,985 4,672 449,271
NET BOOK VALUE
At 31 March 2023 - 12,125 - 880 13,005
At 31 March 2022 1 22,122 - 1 22,124

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
as restated
£    £   
Trade debtors 432,587 527,980
Other debtors 221,258 135,670
VAT 49,404 -
Prepayments and accrued income 31,456 24,943
734,705 688,593

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
as restated
£    £   
Trade creditors 84,830 117,935
Corporation tax 256,333 107,770
Social security and other taxes 10,138 9,652
VAT - 39,931
Other creditors 1,358 4,889
Directors' loan accounts 5,711 6,971
Accruals and deferred income 7,008 7,158
365,378 294,306

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: as restated
£    £   
10,000 Ordinary £1 10,000 10,000