REGISTERED NUMBER: 04581567 (England and Wales)

Report of the Directors and

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Eirscot Engineering Limited

Page

Company Information

1

Report of the Directors

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTORS:

D C Nelson

M D Tucker

E Visca

SECRETARY:

M D Tucker

REGISTERED OFFICE:

72 Indus Road

Charlton

SE7 7BN

REGISTERED NUMBER:

04581567 (England and Wales)

ACCOUNTANTS:

Michael D Tucker Limited

19 Maxwell Road

Bangor

BT20 3SG

The directors present their report with the financial statements of the company for the year ended 31 December 2024.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of CIVIL ENGINEERING

DIRECTORS

The directors shown below have held office during the whole of the period from 1 January 2024 to the date of this report.

D C Nelson

M D Tucker

E Visca

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

M D Tucker - Director

30 September 2025

TURNOVER

111,877

224,179

Cost of sales

61,442

94,635

GROSS PROFIT

50,435

129,544

Distribution costs

23

29

Administrative expenses

32,523

36,814

32,546

36,843

OPERATING PROFIT and

PROFIT BEFORE TAXATION

17,889

92,701

Tax on profit

3,399

17,613

PROFIT FOR THE FINANCIAL YEAR

14,490

75,088

FIXED ASSETS

Tangible assets

5

92

114

CURRENT ASSETS

Debtors

6

647,288

656,031

Cash at bank

19,666

18,114

666,954

674,145

CREDITORS

Amounts falling due within one year

7

11,652

33,355

NET CURRENT ASSETS

655,302

640,790

TOTAL ASSETS LESS CURRENT LIABILITIES

655,394

640,904

RESERVES

Retained earnings

655,394

640,904

655,394

640,904

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by:

M D Tucker - Director

1.	STATUTORY INFORMATION

Eirscot Engineering Limited 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.

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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	OPERATING PROFIT

The operating profit is stated after charging:

31.12.24

31.12.23

£

£

Depreciation - owned assets

22

29

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

and 31 December 2024

18,542

DEPRECIATION

At 1 January 2024

18,428

Charge for year

22

At 31 December 2024

18,450

NET BOOK VALUE

At 31 December 2024

92

At 31 December 2023

114

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

647,288

656,031

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

8,253

15,712

Taxation and social security

3,399

17,643

11,652

33,355