Eagle Ridge Construction and Management Ltd

Registered number

12312975

Filleted Accounts

30 April 2025

Eagle Ridge Construction and Management Ltd
Registered number:		12312975
Balance Sheet
as at 30 April 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		24,621			27,600

Current assets
Stocks		2,500			5,000
Debtors	4	72,593			74,148
Cash at bank and in hand		8,221			37,556
		83,314			116,704

Creditors: amounts falling due within one year	5	(40,163)			(54,270)

Net current assets			43,151			62,434

Total assets less current liabilities			67,772			90,034

Creditors: amounts falling due after more than one year	6		(21,374)			(34,873)

Provisions for liabilities			(4,678)			(5,244)


Net assets			41,720			49,917

Capital and reserves
Called up share capital			2			2
Profit and loss account			41,718			49,915

Shareholders' funds			41,720			49,917

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




William Gemmel
Director
Approved by the board on 30 October 2025

Eagle Ridge Construction and Management Ltd
Notes to the Accounts
for the year ended 30 April 2025

1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Office Equipment			25% reducing balance
	Plant & Machinery			over 5 years
	Motor Vehicles			20% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					2		2

3	Tangible fixed assets
				Plant and machinery		Motor vehicles		Total
£					£		£
	Cost
	At 1 May 2024			31,596		17,825		49,421
	Additions			5,238		-		5,238
	At 30 April 2025			36,834		17,825		54,659

	Depreciation
	At 1 May 2024			14,453		7,368		21,821
	Charge for the year			6,126		2,091		8,217
	At 30 April 2025			20,579		9,459		30,038

	Net book value
	At 30 April 2025			16,255		8,366		24,621
	At 30 April 2024			17,143		10,457		27,600

4	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£

	Directors Loan Account	49,963		37,000		(67,449)		19,514

		49,963		37,000		(67,449)		19,514

	The loan is unsecured, interest-free and repayable on the company's demand.