Registration number: 11961673

Embry Construction Ltd

Contents

Abridged Balance Sheet	1 to 2
Notes to the Unaudited Abridged Financial Statements	3 to 9

Embry Construction Ltd

(Registration number: 11961673)
Abridged Balance Sheet as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	27,118	5,025
Current assets
Debtors		175,000	175,000
Cash at bank and in hand		252,068	218,617
		427,068	393,617
Prepayments and accrued income		323	401
Creditors: Amounts falling due within one year		(61,785)	(78,532)
Net current assets		365,606	315,486
Total assets less current liabilities		392,724	320,511
Provisions for liabilities		731	(537)
Accruals and deferred income		(873)	(848)
Net assets		392,582	319,126
Capital and reserves
Called up share capital	4	2	2
Retained earnings		392,580	319,124
Shareholders' funds		392,582	319,126

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 8 September 2025
 

Embry Construction Ltd

(Registration number: 11961673)
Abridged Balance Sheet as at 30 April 2025

......................................... Mr Richard Mark Bell Director

Embry Construction Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2025

1	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 abridged 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 abridged 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.

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

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Embry Construction Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% Reducing balance method
Motor vehicles	20% Reducing balance method
Office equipment	33% Straight line basis

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.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Embry Construction Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 4 (2024 - 4).

Embry Construction Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2025

3	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 May 2024	116	7,950	4,045	12,111
Additions	499	30,774	506	31,779
Disposals	-	(7,950)	-	(7,950)
At 30 April 2025	615	30,774	4,551	35,940
Depreciation
At 1 May 2024	77	5,345	1,664	7,086
Charge for the year	205	6,155	721	7,081
Eliminated on disposal	-	(5,345)	-	(5,345)
At 30 April 2025	282	6,155	2,385	8,822
Carrying amount
At 30 April 2025	333	24,619	2,166	27,118
At 30 April 2024	39	2,605	2,381	5,025

4	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary Shares of £1 each	1	1	1	1
Ordinary A Shares of £1 each	1	1	1	1
	2	2	2	2

5

Dividends

Interim dividends paid

Embry Construction Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2025

		2025 £		2024 £
Interim dividend of £21,300.00 (2024 - £23,000.00) per each Ordinary Shares		21,300		23,000
Interim dividend of £9,000.00 (2024 - £1,000.00) per each Ordinary A Shares		9,000		1,000
		30,300		24,000

Interim dividends paid

		2025 £		2024 £
Interim dividend of £21,300 (2024 - £23,000) per each Ordinary Shares		21,300		23,000
Interim dividend of £9,000 (2024 - £1,000) per each Ordinary A Shares		9,000		1,000
		30,300		24,000

6	Related party transactions

Embry Construction Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2025

Director's remuneration

The director's remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	12,500	12,500
Contributions paid to money purchase schemes	20,344	-
	32,844	12,500

In respect of the highest paid director:

	2025 £	2024 £
Remuneration	12,500	12,500

Income and receivables from related parties

2025	Other related parties £
Amounts receivable from related party	175,000

2024	Other related parties £
Amounts receivable from related party	175,000