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REGISTERED NUMBER: NI643961 (Northern Ireland)















E & L CONSTRUCTION SERVICES LIMITED

Unaudited Financial Statements for the Year Ended 30 April 2024






E & L CONSTRUCTION SERVICES LIMITED (REGISTERED NUMBER: NI643961)






Contents of the Financial Statements
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


E & L CONSTRUCTION SERVICES LIMITED

Company Information
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: Lorna McGivern
Emmett McGivern





REGISTERED OFFICE: 9 Stroan Road
Armoy
Ballymoney
BT53 8RY





REGISTERED NUMBER: NI643961 (Northern Ireland)





ACCOUNTANTS: CavanaghKelly
Chartered Accountants
36-38 Northland Row
Dungannon
Co. Tyrone
BT71 6AP

E & L CONSTRUCTION SERVICES LIMITED (REGISTERED NUMBER: NI643961)

Statement of Financial Position
30 APRIL 2024

2024 2023
Notes £ £
NON-CURRENT ASSETS
Property, plant and equipment 5 133,710 204,982

CURRENT ASSETS
Receivables: amounts falling due within
one year

6

764,497

1,017,856
Cash at bank 272,649 428,695
1,037,146 1,446,551
PAYABLES
Amounts falling due within one year 7 (1,124,682 ) (1,292,847 )
NET CURRENT (LIABILITIES)/ASSETS (87,536 ) 153,704
TOTAL ASSETS LESS CURRENT
LIABILITIES

46,174

358,686

PAYABLES
Amounts falling due after more than
one year

8

(23,608

)

(57,506

)
NET ASSETS 22,566 301,180

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 22,466 301,080
SHAREHOLDERS' FUNDS 22,566 301,180

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the Company to obtain an audit of its financial statements for the year ended 30 April 2024 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 & L CONSTRUCTION SERVICES LIMITED (REGISTERED NUMBER: NI643961)

Statement of Financial Position - continued
30 APRIL 2024


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 26 September 2024 and were signed on its behalf by:




Emmett McGivern - Director



Lorna McGivern - Director


E & L CONSTRUCTION SERVICES LIMITED (REGISTERED NUMBER: NI643961)

Notes to the Financial Statements
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

E & L Construction Services Limited is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The Financial Statements are prepared under the historical cost convention modified when necessary to include the revaluation of certain fixed assets.

The accounting policies detailed below have been applied consistently throughout the year.

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

Property, plant and equipment
Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. Cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:

Plant & machinery- 25% straight line
Motor vehicles- 25% reducing balance

The carrying values of property, plant and equipment are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

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 tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

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.

Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new
ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

Cash and cash equivalents
Cash and cash equivalents includes cash in hand and deposits held at call with banks and bank overdrafts. Bank overdrafts are shown within current liabilities.

Cash flow statement
The company has availed of the exemption in FRS 102 Section 1A from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.

Finance costs
Finance costs are charged to the Income Statement over the term of the debt.

E & L CONSTRUCTION SERVICES LIMITED (REGISTERED NUMBER: NI643961)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 APRIL 2024

3. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Property, plant and equipment held under leasing and Hire Purchases arrangements which transfer substantially all the risks and rewards of ownership to the company are capitalised and included in the Statement of Financial Position at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the Income Statement.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2023 - 17 ) .

5. PROPERTY, PLANT AND EQUIPMENT
Plant and Motor
machinery vehicles Totals
£ £ £
COST
At 1 May 2023
and 30 April 2024 260,200 190,533 450,733
DEPRECIATION
At 1 May 2023 175,832 69,919 245,751
Charge for year 41,118 30,154 71,272
At 30 April 2024 216,950 100,073 317,023
NET BOOK VALUE
At 30 April 2024 43,250 90,460 133,710
At 30 April 2023 84,368 120,614 204,982

6. RECEIVABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Amounts owed by group undertakings 713,196 955,987
Other receivables 51,301 61,869
764,497 1,017,856

7. PAYABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Hire purchase contracts 38,282 59,830
Trade payables 134,529 331,368
Taxation and social security 90,374 183,902
Other payables 861,497 717,747
1,124,682 1,292,847

8. PAYABLES: AMOUNTS FALLING DUE AFTER ONE YEAR
2024 2023
£ £
Hire purchase contracts 23,608 57,506

E & L CONSTRUCTION SERVICES LIMITED (REGISTERED NUMBER: NI643961)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 APRIL 2024

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
100 Ordinary 1 100 100

10. RELATED PARTY DISCLOSURES

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.