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Registration number: 10793377

EJC Home Build Limited

Annual Report and Unaudited Financial Statements

for the Year Ended 31 May 2025

 

EJC Home Build Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 8

 

EJC Home Build Limited

Company Information

Directors

Mrs C L Tobin

Mrs J E Bevan

Registered office

St Ethelbert House
Ryelands Street
Hereford
Herefordshire
HR4 0LA

Accountants

Young & Co
St Ethelbert House
Ryelands Street
Hereford
Herefordshire
HR4 0LA

 

EJC Home Build Limited

(Registration number: 10793377)
Balance Sheet as at 31 May 2025

Note

2025
£

2024
£

Current assets

 

Debtors

4

498,850

491,926

Cash at bank and in hand

 

168

288

 

499,018

492,214

Creditors: Amounts falling due within one year

5

(28,695)

(26,216)

Total assets less current liabilities

 

470,323

465,998

Creditors: Amounts falling due after more than one year

5

(22,223)

(27,778)

Net assets

 

448,100

438,220

Capital and reserves

 

Called up share capital

6

310,300

310,300

Retained earnings

137,800

127,920

Shareholders' funds

 

448,100

438,220

For the financial year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

 

EJC Home Build Limited

(Registration number: 10793377)
Balance Sheet as at 31 May 2025
(continued)

Approved and authorised by the Board on 5 August 2025 and signed on its behalf by:
 

.........................................
Mrs C L Tobin
Director

 

EJC Home Build Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
St Ethelbert House
Ryelands Street
Hereford
Herefordshire
HR4 0LA
England

The principal place of business is:
Laurel House
Stretton Sugwas
Hereford
Herefordshire
HR4 7AA

These financial statements were authorised for issue by the Board on 5 August 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

 

EJC Home Build Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025
(continued)

2

Accounting policies (continued)

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

Taxation represents the sum of tax currently payable and deferred tax.

The company's liability for current tax is calculated using tax rates that have been enacted or substantially enacted by the end of the reporting period.

Deferred tax is recognised on all 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. 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 substantially enacted by the end of the reporting period.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

 

EJC Home Build Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025
(continued)

2

Accounting policies (continued)

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4

debtors

2025
£

2024
£

Trade debtors

498,416

491,915

Prepayments

434

11

498,850

491,926

 

EJC Home Build Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025
(continued)

5

Creditors

Creditors: amounts falling due within one year

Note

2025
£

2024
£

Due within one year

 

Loans and borrowings

7

5,555

5,555

Trade creditors

 

-

134

Taxation and social security

 

6,092

3,774

Accruals and deferred income

 

852

817

Other creditors

 

16,196

15,936

 

28,695

26,216

Creditors: amounts falling due after more than one year

Note

2025
£

2024
£

Due after one year

 

Loans and borrowings

7

22,223

27,778


Creditors include bank loans repayable by instalments of £Nil (2024 - £5,556) due after more than five years.

 

EJC Home Build Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025
(continued)

6

Share capital

Allotted, called up and fully paid shares

2025

2024

No.

£

No.

£

Ordinary shares of £1 each

300

300

300

300

Preference shares of £1 each

310,000

310,000

310,000

310,000

310,300

310,300

310,300

310,300

7

Loans and borrowings

Non-current loans and borrowings

2025
£

2024
£

Bank borrowings

22,223

27,778

Current loans and borrowings

2025
£

2024
£

Bank borrowings

5,555

5,555