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REGISTERED NUMBER: 02868770 (England and Wales)


















EIRAN CIVIL ENGINEERING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024






EIRAN CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 02868770)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024










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 2024







DIRECTORS: E A Butler
C A A Butler





SECRETARY: 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 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 72,763 13,005

CURRENT ASSETS
Stocks 10,000 10,000
Debtors 5 1,241,596 734,705
Cash at bank and in hand 1,782,914 1,883,063
3,034,510 2,627,768
CREDITORS
Amounts falling due within one year 6 (457,170 ) (365,378 )
NET CURRENT ASSETS 2,577,340 2,262,390
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,650,103

2,275,395

PROVISIONS FOR LIABILITIES (5,146 ) (2,204 )
NET ASSETS 2,644,957 2,273,191

CAPITAL AND RESERVES
Called up share capital 7 10,000 10,000
Retained earnings 2,634,957 2,263,191
SHAREHOLDERS' FUNDS 2,644,957 2,273,191

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

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 26 February 2025 and were signed on its behalf by:





E A Butler - Director


EIRAN CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 02868770)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024


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 - 10 - 33% on cost

Stocks
Stocks has been estimated by the directors.

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 8 (2023 - 9 ) .

EIRAN CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 02868770)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


4. TANGIBLE FIXED ASSETS
Long Plant and Motor Computer
leasehold machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2023 137,998 298,741 19,985 5,552 462,276
Additions - 11,378 54,587 3,690 69,655
Disposals - (24,272 ) (7,490 ) - (31,762 )
At 31 March 2024 137,998 285,847 67,082 9,242 500,169
DEPRECIATION
At 1 April 2023 137,998 286,616 19,985 4,672 449,271
Charge for year - 7,737 1,137 1,023 9,897
Eliminated on disposal - (24,272 ) (7,490 ) - (31,762 )
At 31 March 2024 137,998 270,081 13,632 5,695 427,406
NET BOOK VALUE
At 31 March 2024 - 15,766 53,450 3,547 72,763
At 31 March 2023 - 12,125 - 880 13,005

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 593,446 432,587
Amount due from related party 442,958 221,258
Unbilled work 175,000 -
VAT - 49,404
Prepayments and accrued income 30,192 31,456
1,241,596 734,705

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 169,275 84,830
Corporation tax 249,413 256,333
Social security and other taxes 17,459 10,138
VAT 1,899 -
Other creditors 9,307 1,358
Directors' loan accounts 5,459 5,711
Accruals and deferred income 4,358 7,008
457,170 365,378

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
10,000 Ordinary £1 10,000 10,000