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Registered number: 5862275
E & T Building Maintenance Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Julie Lucas Chartered Accountant
BA ACA
Woodhouse Farm
Anson Road
Poynton
Cheshire
SK12 1TD
E & T Building Maintenance Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
E & T Building Maintenance Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 5862275

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 18,894 |  | 32,300
|  |  | 18,894 |  | 32,300
CURRENT ASSETS
Debtors | 6 | 16,199 |  | 7,483 |
Cash at bank and in hand |  | 9,708 |  | 18,290 |
|  | 25,907 |  | 25,773 |
Creditors: Amounts Falling Due Within One Year | 7 | (50,184 ) |  | (50,144 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (24,277 ) |  | (24,371 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (5,383 ) |  | 7,929
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (1,358 )
NET (LIABILITIES)/ASSETS |  |  | (5,383 ) |  | 6,571
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | (5,483 ) |  | 6,471
SHAREHOLDERS' FUNDS |  |  | (5,383) |  | 6,571

Page 1
Page 2
E & T Building Maintenance Limited
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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

Mr Howard Lux Director
16/10/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
E & T Building Maintenance Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
E & T Building Maintenance Limited Registered number 5862275 is a limited by shares company incorporated in England & Wales. The Registered Office is Dodle Farm, Oldham Road, Denshaw, Saddleworth, Lancashire, OL3 5RP.
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 Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Franchise Costs. They are amortised to profit and loss account over their estimated economic life of five years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:

Motor Vehicles | 25% on cost
Computer Equipment | 25% on cost

2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Sales, marketing and distribution | 1 |  | 1
| 1 |  | 1

Page 3
Page 4
E & T Building Maintenance Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 July 2024 | 19,117
As at 30 June 2025 | 19,117
Amortisation
As at 1 July 2024 | 19,117
As at 30 June 2025 | 19,117
Net Book Value
As at 30 June 2025 | -
As at 1 July 2024 | -

5. Tangible Assets

| Motor Vehicles | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 July 2024 | 53,509 | 13,223 | 66,732
As at 30 June 2025 | 53,509 | 13,223 | 66,732
Depreciation
As at 1 July 2024 | 28,538 | 5,894 | 34,432
Provided during the period | 10,702 | 2,704 | 13,406
As at 30 June 2025 | 39,240 | 8,598 | 47,838
Net Book Value
As at 30 June 2025 | 14,269 | 4,625 | 18,894
As at 1 July 2024 | 24,971 | 7,329 | 32,300

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 480 |  | 528
Prepayments and accrued income | 1,343 |  | 2,955
Other debtors | 14,376 |  | 4,000
| 16,199 |  | 7,483

Page 4
Page 5
E & T Building Maintenance Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 1,358 |  | 2,624
Trade creditors | 8,366 |  | 11,716
Bank loans and overdrafts | 16,266 |  | 19,533
Corporation tax | 340 |  | 7,159
Other taxes and social security | 8,820 |  | 9,103
Directors' loan accounts | 15,034 |  | 9
| 50,184 |  | 50,144

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 1,358

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 1,358 |  | 2,624
Later than one year and not later than five years | - |  | 1,358
| 1,358 |  | 3,982
| 1,358 |  | 3,982

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

11. Directors Advances, Credits and Guarantees
Dividends paid to directors

| 2025 | 2024
--- | --- | ---
| £ | £
Mr Howard Lux | - | 27,500

12. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | - |  | 27,500

13. Controlling Party
The company's controlling party is HP Lux by virtue of his ownership of (100 %)% of the issued share capital in the company.
Page 5