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REGISTERED NUMBER: 03226684 (England and Wales)















Unaudited Financial Statements

for the Period 14 June 2023 to 31 May 2024

for

E.Flood Management Limited

E.Flood Management Limited (Registered number: 03226684)






Contents of the Financial Statements
for the Period 14 June 2023 to 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


E.Flood Management Limited

Company Information
for the Period 14 June 2023 to 31 May 2024







DIRECTORS: E J Flood
Mrs M Flood





SECRETARY: Mrs M Flood





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





REGISTERED NUMBER: 03226684 (England and Wales)





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

E.Flood Management Limited (Registered number: 03226684)

Balance Sheet
31 May 2024

2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 437,846 437,846

CURRENT ASSETS
Debtors 5 17,012 17,012
Cash at bank 1,484 4,268
18,496 21,280
CREDITORS
Amounts falling due within one year 6 384,680 277,850
NET CURRENT LIABILITIES (366,184 ) (256,570 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

71,662

181,276

CREDITORS
Amounts falling due after more than one
year

7

-

124,743
NET ASSETS 71,662 56,533

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 71,660 56,531
SHAREHOLDERS' FUNDS 71,662 56,533

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 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.Flood Management Limited (Registered number: 03226684)

Balance Sheet - continued
31 May 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 3 December 2024 and were signed on its behalf by:




E J Flood - Director



Mrs M Flood - Director


E.Flood Management Limited (Registered number: 03226684)

Notes to the Financial Statements
for the Period 14 June 2023 to 31 May 2024

1. STATUTORY INFORMATION

E.Flood Management 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 - 25% on cost

Taxation
Taxation for the period 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 period 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 period was 2 (2023 - 2 ) .

E.Flood Management Limited (Registered number: 03226684)

Notes to the Financial Statements - continued
for the Period 14 June 2023 to 31 May 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£ £ £ £ £
COST
At 14 June 2023
and 31 May 2024 437,843 529 701 35,181 474,254
DEPRECIATION
At 14 June 2023
and 31 May 2024 - 528 700 35,180 36,408
NET BOOK VALUE
At 31 May 2024 437,843 1 1 1 437,846
At 13 June 2023 437,843 1 1 1 437,846

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Other debtors 11,151 11,151
Directors' current accounts 5,861 5,861
17,012 17,012

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Bank loans and overdrafts - 12,901
Tax 3,543 1,329
Social security and other taxes 202 202
VAT 988 1,658
E Flood Construction Ltd 374,099 255,256
E Flood Employment Services Ltd 2,134 2,134
Accrued expenses 3,714 4,370
384,680 277,850

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£ £
Bank loans - 2-5 years - 124,743

8. RELATED PARTY DISCLOSURES

During the year the company received management charges amounting to £20,000 from E Flood Construction Ltd (2023 £20,000). The director and shareholders of the company hold all of the issued share capital and are directors of E Flood Construction Ltd and Flood Employment Services Ltd. At 31 ay 22024 the company owed Flood Employment Services Ltd £2134 (2023 £2134) and E Flood Construction Ltd £374,099 (2023 £255,256).