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REGISTERED NUMBER: 01174046 (England and Wales)















Unaudited Financial Statements for the Year Ended 13 June 2023

for

E. Flood Construction Limited

E. Flood Construction Limited (Registered number: 01174046)






Contents of the Financial Statements
for the Year Ended 13 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


E. Flood Construction Limited

Company Information
for the Year Ended 13 June 2023







DIRECTORS: E J Flood
Mrs M Flood
J P Flood





SECRETARY: Mrs M Flood





REGISTERED OFFICE: 104 Whitby Road
Ellesmere Port
Cheshire
CH65 0AB





REGISTERED NUMBER: 01174046 (England and Wales)





ACCOUNTANTS: Johnstone Howell & Co
104 Whitby Road
Ellesmere Port
Cheshire
CH65 0AB

E. Flood Construction Limited (Registered number: 01174046)

Balance Sheet
13 June 2023

2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 95,627 75,533

CURRENT ASSETS
Debtors 5 358,595 278,091
Cash at bank and in hand 60,986 54,530
419,581 332,621
CREDITORS
Amounts falling due within one year 6 223,828 170,829
NET CURRENT ASSETS 195,753 161,792
TOTAL ASSETS LESS CURRENT
LIABILITIES

291,380

237,325

CREDITORS
Amounts falling due after more than one
year

7

(19,175

)

(29,164

)

PROVISIONS FOR LIABILITIES (5,151 ) (5,151 )
NET ASSETS 267,054 203,010

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 266,954 202,910
SHAREHOLDERS' FUNDS 267,054 203,010

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 13 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 13 June 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.

E. Flood Construction Limited (Registered number: 01174046)

Balance Sheet - continued
13 June 2023


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 Board of Directors and authorised for issue on 13 February 2024 and were signed on its behalf by:




E J Flood - Director Mrs M Flood - Director




J P Flood - Director


E. Flood Construction Limited (Registered number: 01174046)

Notes to the Financial Statements
for the Year Ended 13 June 2023

1. STATUTORY INFORMATION

E. Flood Construction 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.
Freehold property - not provided
Plant and machinery - 20% on cost
Fixtures and fittings - 10% on cost
Motor vehicles - 20% on cost
Computer equipment - 33% on 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.

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 5 (2022 - 5 ) .

E. Flood Construction Limited (Registered number: 01174046)

Notes to the Financial Statements - continued
for the Year Ended 13 June 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£ £ £
COST
At 14 June 2022 48,421 316,308 3,584
Additions - 674 -
At 13 June 2023 48,421 316,982 3,584
DEPRECIATION
At 14 June 2022 - 302,392 3,583
Charge for year - 9,725 -
At 13 June 2023 - 312,117 3,583
NET BOOK VALUE
At 13 June 2023 48,421 4,865 1
At 13 June 2022 48,421 13,916 1

Motor Computer
vehicles equipment Totals
£ £ £
COST
At 14 June 2022 88,750 11,686 468,749
Additions 35,690 - 36,364
At 13 June 2023 124,440 11,686 505,113
DEPRECIATION
At 14 June 2022 75,984 11,257 393,216
Charge for year 6,336 209 16,270
At 13 June 2023 82,320 11,466 409,486
NET BOOK VALUE
At 13 June 2023 42,120 220 95,627
At 13 June 2022 12,766 429 75,533

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade debtors 70,799 67,741
Other debtors 98 98
E Flood Management Ltd 255,256 192,399
VAT 32,442 17,853
358,595 278,091

E. Flood Construction Limited (Registered number: 01174046)

Notes to the Financial Statements - continued
for the Year Ended 13 June 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Bank loans and overdrafts 10,000 10,000
Tax 39,974 29,574
Social security and other taxes 27,034 19,046
Pension 314 474
E Flood Employment Services Ltd 47,562 47,562
Accrued expenses 98,944 64,173
223,828 170,829

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£ £
Other loans - 1-2 years 19,175 29,164

8. RELATED PARTY DISCLOSURES

During the year the company paid management charges out of £20,000 to E Flood Management Ltd (2022 £20000). At 13 June 2023 the company was owed by E Flood Management Ltd £255,255 (2022 £192,399) and owed to Flood Employment Services Ltd £47,562 (2021 £47,675).