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Registered number: 07389316
Erris Building Services Limited
Financial Statements
For The Year Ended 29 September 2024
MAS Accountancy Limited
39 High Street
Orpington
BR6 0JE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07389316
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 20,869 23,485
20,869 23,485
CURRENT ASSETS
Stocks 5 9,450 -
Debtors 6 59,766 102,624
Cash at bank and in hand 64,976 4,917
134,192 107,541
Creditors: Amounts Falling Due Within One Year 7 (91,924 ) (83,804 )
NET CURRENT ASSETS (LIABILITIES) 42,268 23,737
TOTAL ASSETS LESS CURRENT LIABILITIES 63,137 47,222
Creditors: Amounts Falling Due After More Than One Year 8 - (7,812 )
NET ASSETS 63,137 39,410
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 63,135 39,408
SHAREHOLDERS' FUNDS 63,137 39,410
Page 1
Page 2
For the year ending 29 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Sean O'Leary
Director
27 June 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Erris Building Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07389316 . The registered office is 39 High Street, Orpington, Kent, BR6 0JE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% Reducing Balance
Motor Vehicles 10% Straight Line
Computer Equipment 10% Reducing Balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 30 September 2023 15,930 23,291 2,166 41,387
As at 29 September 2024 15,930 23,291 2,166 41,387
Depreciation
As at 30 September 2023 10,560 7,016 326 17,902
Provided during the period 805 1,627 184 2,616
As at 29 September 2024 11,365 8,643 510 20,518
Net Book Value
As at 29 September 2024 4,565 14,648 1,656 20,869
As at 30 September 2023 5,370 16,275 1,840 23,485
5. Stocks
2024 2023
£ £
Stock 9,450 -
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 59,766 102,624
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 14,683 37,367
Corporation tax 4,904 3,269
VAT 25,928 7,540
Other creditors 14,980 14,980
Other creditors: Erris Maintenance Limited 14,128 14,128
Other creditors: CIS payable (5,495 ) -
Accruals and deferred income 6,520 6,520
Director's loan account 16,276 -
91,924 83,804
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
HSBC BBLS - 7,812
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Page 5
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
10. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid - 14,745
Page 5