IRIS Accounts Production v25.1.4.42 10982678 Board of Directors Board of Directors 1.10.23 30.9.24 30.9.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh109826782023-09-30109826782024-09-30109826782023-10-012024-09-30109826782022-09-30109826782022-10-012023-09-30109826782023-09-3010982678ns15:EnglandWales2023-10-012024-09-3010982678ns14:PoundSterling2023-10-012024-09-3010982678ns10:Director12023-10-012024-09-3010982678ns10:Director22023-10-012024-09-3010982678ns10:PrivateLimitedCompanyLtd2023-10-012024-09-3010982678ns10:SmallEntities2023-10-012024-09-3010982678ns10:AuditExempt-NoAccountantsReport2023-10-012024-09-3010982678ns10:SmallCompaniesRegimeForDirectorsReport2023-10-012024-09-3010982678ns10:SmallCompaniesRegimeForAccounts2023-10-012024-09-3010982678ns10:FullAccounts2023-10-012024-09-301098267812023-10-012024-09-3010982678ns10:CompanySecretary12023-10-012024-09-3010982678ns10:RegisteredOffice2023-10-012024-09-3010982678ns5:CurrentFinancialInstruments2024-09-3010982678ns5:CurrentFinancialInstruments2023-09-3010982678ns5:Non-currentFinancialInstruments2024-09-3010982678ns5:Non-currentFinancialInstruments2023-09-3010982678ns5:ShareCapital2024-09-3010982678ns5:ShareCapital2023-09-3010982678ns5:RetainedEarningsAccumulatedLosses2024-09-3010982678ns5:RetainedEarningsAccumulatedLosses2023-09-3010982678ns5:IntangibleAssetsOtherThanGoodwill2023-10-012024-09-3010982678ns5:ComputerSoftware2023-10-012024-09-3010982678ns5:PlantMachinery2023-10-012024-09-3010982678ns5:MotorVehicles2023-10-012024-09-3010982678ns5:ComputerEquipment2023-10-012024-09-3010982678ns5:IntangibleAssetsOtherThanGoodwill2023-09-3010982678ns5:IntangibleAssetsOtherThanGoodwill2024-09-3010982678ns5:IntangibleAssetsOtherThanGoodwill2023-09-3010982678ns5:PlantMachinery2023-09-3010982678ns5:MotorVehicles2023-09-3010982678ns5:ComputerEquipment2023-09-3010982678ns5:PlantMachinery2024-09-3010982678ns5:MotorVehicles2024-09-3010982678ns5:ComputerEquipment2024-09-3010982678ns5:PlantMachinery2023-09-3010982678ns5:MotorVehicles2023-09-3010982678ns5:ComputerEquipment2023-09-3010982678ns5:WithinOneYearns5:CurrentFinancialInstruments2024-09-3010982678ns5:WithinOneYearns5:CurrentFinancialInstruments2023-09-30
REGISTERED NUMBER: 10982678 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

EAST RUDLAND CONSTRUCTION LTD

EAST RUDLAND CONSTRUCTION LTD (REGISTERED NUMBER: 10982678)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 September 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


EAST RUDLAND CONSTRUCTION LTD

COMPANY INFORMATION
for the year ended 30 September 2024







DIRECTORS: S Hayhurst
L F Smyth





SECRETARY:





REGISTERED OFFICE: 1 Church Street
Kirkbymoorside
North Yorkshire
YO62 6AZ





REGISTERED NUMBER: 10982678 (England and Wales)

EAST RUDLAND CONSTRUCTION LTD (REGISTERED NUMBER: 10982678)

STATEMENT OF FINANCIAL POSITION
30 September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 820 604
Tangible assets 5 472,551 509,776
473,371 510,380

CURRENT ASSETS
Stocks 10,500 10,250
Debtors 6 752,457 1,279,548
Cash at bank 26,478 140,945
789,435 1,430,743
CREDITORS
Amounts falling due within one year 7 970,538 1,603,118
NET CURRENT LIABILITIES (181,103 ) (172,375 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

292,268

338,005

CREDITORS
Amounts falling due after more than one
year

8

(78,365

)

(115,317

)

PROVISIONS FOR LIABILITIES (118,138 ) (127,444 )
NET ASSETS 95,765 95,244

CAPITAL AND RESERVES
Called up share capital 20 20
Retained earnings 95,745 95,224
SHAREHOLDERS' FUNDS 95,765 95,244

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

EAST RUDLAND CONSTRUCTION LTD (REGISTERED NUMBER: 10982678)

STATEMENT OF FINANCIAL POSITION - continued
30 September 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 and authorised for issue by the Board of Directors and authorised for issue on 26 June 2025 and were signed on its behalf by:




S Hayhurst - Director



L F Smyth - Director


EAST RUDLAND CONSTRUCTION LTD (REGISTERED NUMBER: 10982678)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 September 2024


1. STATUTORY INFORMATION

East Rudland Construction Ltd 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 presentation currency of the financial statements is the Pound Sterling (£).


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.

Going concern
The company has a net asset position and a healthy bank position and the directors are satisfied that there are sufficient resources in place to continue operating for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the annual financial statements.

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

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Registration Plates is being amortised evenly over its estimated useful life of twenty five years.

Property, plant and equipment
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 10% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Items of property, plant and equipment are initially measured at cost. After initial recognition items of property, plant and equipment are measured at cost less any accumulated depreciation and any accumulated impairment losses.

Stocks
Stocks are valued at the lower of cost and net realisable value.

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 statement of financial position date.


EAST RUDLAND CONSTRUCTION LTD (REGISTERED NUMBER: 10982678)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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
Assets acquired under finance lease agreements, including hire purchase agreements, are capitalised and the corresponding liability is included in creditors. Finance lease interest is charged to the profit and loss account on a sum of digits basis over the period of the agreement. Operating lease rentals are charged against profits of the period to which they relate.

Pension costs and other post-retirement benefits
Payments to defined contribution pension schemes are charged as an expense in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 October 2023 683
Additions 250
At 30 September 2024 933
AMORTISATION
At 1 October 2023 79
Charge for year 34
At 30 September 2024 113
NET BOOK VALUE
At 30 September 2024 820
At 30 September 2023 604

EAST RUDLAND CONSTRUCTION LTD (REGISTERED NUMBER: 10982678)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024


5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 October 2023 617,381 97,547 3,320 718,248
Additions 64,000 102,544 291 166,835
Disposals (180,000 ) (42,068 ) - (222,068 )
At 30 September 2024 501,381 158,023 3,611 663,015
DEPRECIATION
At 1 October 2023 159,027 46,556 2,889 208,472
Charge for year 40,425 23,752 238 64,415
Eliminated on disposal (61,902 ) (20,521 ) - (82,423 )
At 30 September 2024 137,550 49,787 3,127 190,464
NET BOOK VALUE
At 30 September 2024 363,831 108,236 484 472,551
At 30 September 2023 458,354 50,991 431 509,776

The net book value of tangible fixed assets includes £ 366,026 (2023 - £ 451,042 ) in respect of assets held under hire purchase contracts.

6. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Trade debtors 399,481 749,467
Amounts recoverable on contract 186,854 263,492
Other debtors 41,552 63,192
627,887 1,076,151

Amounts falling due after more than one year:
Amounts recoverable on contract 124,570 203,397

Aggregate amounts 752,457 1,279,548

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 89,723 162,017
Trade creditors 114,106 305,127
Amounts owed to group undertakings 756,388 881,371
Taxation and social security 4,334 249,916
Other creditors 5,987 4,687
970,538 1,603,118

EAST RUDLAND CONSTRUCTION LTD (REGISTERED NUMBER: 10982678)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024


8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 78,365 115,317

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 168,088 277,334

The loans in respect of the hire purchase agreements are secured against the assets to which they relate

10. ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of ERC Plant Limited.