ACCOUNTS - Final Accounts preparation

Registered number: 15460676

EJL CONSTRUCTION (OXFORD) LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2025

EJL CONSTRUCTION (OXFORD) LTD

ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF EJL CONSTRUCTION (OXFORD) LTD
FOR THE PERIOD ENDED 31 MARCH 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of EJL CONSTRUCTION (OXFORD) LTD for the period ended 31 March 2025 which comprise the Balance sheet, the Statement of changes in equity and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal .com/uk/en/about-us /regulation/ethics /acca-rulebook.html.

This report is made solely to the director of EJL CONSTRUCTION (OXFORD) LTD in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of EJL CONSTRUCTION (OXFORD) LTD and state those matters that we have agreed to state to the director of EJL CONSTRUCTION (OXFORD) LTD in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal .com/content/dam/ACCA_Global /Technical /fact/technical-factsheet -163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than EJL CONSTRUCTION (OXFORD) LTD and its director for our work or for this report.

It is your duty to ensure that EJL CONSTRUCTION (OXFORD) LTD has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of EJL CONSTRUCTION (OXFORD) LTD. You consider that EJL CONSTRUCTION (OXFORD) LTD is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or review of the financial statements of EJL CONSTRUCTION (OXFORD) LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

10 October 2025

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EJL CONSTRUCTION (OXFORD) LTD

REGISTERED NUMBER: 15460676

BALANCE SHEET

AS AT 31 MARCH 2025

		2025
Note		£

Fixed assets
Tangible assets	4		47,303
			47,303
Current assets
Cash at bank and in hand	5	29,269
		29,269
Creditors: amounts falling due within one year	6	(16,831)
Net current assets			12,438
Total assets less current liabilities			59,741
Creditors: amounts falling due after more than one year	7		(12,273)

Net assets			47,468

Capital and reserves
Called up share capital			100
Profit and loss account			47,368
			47,468

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 10 October 2025.

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EJL CONSTRUCTION (OXFORD) LTD

REGISTERED NUMBER: 15460676

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

Darran David Leak

Director

The notes on pages 4 to 8 form part of these financial statements.

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EJL CONSTRUCTION (OXFORD) LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

1.	General information

EJL Construction (Oxford) Ltd is a private limited company incorporated in the United Kingdom.
The registered office address for the company is:-
2 Michaels Court
Hanney Road
Southmoor
Oxfordshire
OX13 5HR

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

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EJL CONSTRUCTION (OXFORD) LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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

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EJL CONSTRUCTION (OXFORD) LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

				Motor vehicles	-	25%
				Office equipment	-	25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

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EJL CONSTRUCTION (OXFORD) LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

3.	Employees
		2025
		£

	Wages and salaries	9,100
		9,100

The average monthly number of employees, including the director, during the period was as follows:

			2025
			No.

		Directors	1

4.	Tangible fixed assets

	Motor vehicles	Office equipment	Total
	£	£	£
Cost or valuation
Additions	47,380	1,979	49,359
At 31 March 2025	47,380	1,979	49,359
Depreciation
Charge for the period on owned assets	1,974	82	2,056
At 31 March 2025	1,974	82	2,056
Net book value
At 31 March 2025	45,406	1,897	47,303

5.	Cash and cash equivalents
		2025
		£

	Cash at bank and in hand	29,269
		29,269

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EJL CONSTRUCTION (OXFORD) LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

6.	Creditors: Amounts falling due within one year
		2025
		£

	Trade creditors	120
	Other taxation and social security	3,034
	Obligations under finance lease and hire purchase contracts	13,389
	Other creditors	288
		16,831

7.	Creditors: Amounts falling due after more than one year
		2025
		£

	Net obligations under finance leases and hire purchase contracts	12,273
		12,273

8.	Hire purchase and finance leases
	Minimum lease payments under hire purchase fall due as follows:
		2025
		£

	Within one year	13,389
	Between 1-5 years	12,273
		25,662

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