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Registered number: 04632292
Earth Matters Building Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
Shaw Austin
Chartered Accountants
45 City Road
Chester
CH1 3AE
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 04632292
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,873 9,256
4,873 9,256
CURRENT ASSETS
Debtors 5 82 6,626
Cash at bank and in hand 150 2,340
232 8,966
Creditors: Amounts Falling Due Within One Year 6 (5,545 ) (13,971 )
NET CURRENT ASSETS (LIABILITIES) (5,313 ) (5,005 )
TOTAL ASSETS LESS CURRENT LIABILITIES (440 ) 4,251
NET (LIABILITIES)/ASSETS (440 ) 4,251
CAPITAL AND RESERVES
Called up share capital 7 200 200
Profit and Loss Account (640 ) 4,051
SHAREHOLDERS' FUNDS (440) 4,251
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
M N Harvey
Director
9 July 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Earth Matters Building Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04632292 . The registered office is Longfield Barn, Buck Road, Commonwood, Holt, Wrexham, LL13 9TF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The presentational currency is £ Sterling and all amounts are rounded to the nearest £.
2.2. Going Concern Disclosure
The financial statements have been prepared on a going concern basis. As the director will continue to make funds available to the company in future, he believes that the going concern basis is appropriate for these financial statements.
2.3. 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 construction services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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.
2.4. 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:
Freehold 20% on cost
Plant & Machinery 25% on cost
Motor Vehicles 25% on net book value
Fixtures & Fittings 25% on cost
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively. 
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 2
Page 3
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 February 2024 12,575 3,329 39,467 2,874 58,245
As at 31 January 2025 12,575 3,329 39,467 2,874 58,245
Depreciation
As at 1 February 2024 7,545 2,634 36,760 2,050 48,989
Provided during the period 2,515 473 677 718 4,383
As at 31 January 2025 10,060 3,107 37,437 2,768 53,372
Net Book Value
As at 31 January 2025 2,515 222 2,030 106 4,873
As at 1 February 2024 5,030 695 2,707 824 9,256
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 82 6,626
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 561 449
Other creditors 2,541 8,582
Taxation and social security 2,443 4,940
5,545 13,971
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 200 200
8. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 9,100 4,000
During the year dividends have been paid in excess of distributable reserves, contrary to the Companies Act 2006. Any reserves paid out may become repayable by the shareholders at a later date.
9. Related Party Transactions
The director has made an interest free loan available to the company throughout the period of £33 (2023: £5,400), repayable on demand.
Page 3