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REGISTERED NUMBER: 09496150 (England and Wales)

E AND S CONSTRUCTION LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

E AND S CONSTRUCTION LIMITED (REGISTERED NUMBER: 09496150) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

| Page |

| Company Information | 1 |

| Balance Sheet | 2 |  | to |  | 3

| Notes to the Financial Statements | 4 |  | to |  | 6

| Chartered Certified Accountants' Report | 7 |

| E AND S CONSTRUCTION LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTOR: | Mr D S Staples

| REGISTERED OFFICE: | 43 Osborne Place

| Leominster

| Herefordshire

| HR6 8BW

| REGISTERED NUMBER: | 09496150 (England and Wales)

| ACCOUNTANTS: | Lockett & Co

| Chartered Certified Accountants

| Shelton House

| Coningsby Street

| Hereford

| Herefordshire

| HR1 2DY

E AND S CONSTRUCTION LIMITED (REGISTERED NUMBER: 09496150) |

BALANCE SHEET

31 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 69,605 |  | 45,195 |  |

CURRENT ASSETS

Debtors | 5 | 315,553 |  | 319,264 |  |

Cash at bank | 69,247 |  | 1,542 |  |

384,800 |  | 320,806 |  |

CREDITORS

Amounts falling due within one year | 6 | 384,724 |  | 303,334 |  |

NET CURRENT ASSETS | 76 |  | 17,472 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 69,681 |  | 62,667 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (2,500 | ) | (12,500 | ) |

PROVISIONS FOR LIABILITIES | (16,650 | ) | (11,299 | ) |

NET ASSETS | 50,531 |  | 38,868 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Retained earnings | 49,531 |  | 37,868 |  |

SHAREHOLDER FUNDS | 50,531 |  | 38,868 |  |

E AND S CONSTRUCTION LIMITED (REGISTERED NUMBER: 09496150) |

BALANCE SHEET - continued

31 MARCH 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 September 2025 and were signed by:

Mr D S Staples - Director

E AND S CONSTRUCTION LIMITED (REGISTERED NUMBER: 09496150) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| E And S Construction 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.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

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

| Turnover represents the fair value of goods sold and services provided under construction contracts with customers to the extent that there is a right to consideration. It is measured at the fair value of the consideration due. Where a service is incomplete at the period end, turnover represents the value of the service provided to that date based on an appropriate proportion of the total expected consideration at completion.

| Tangible fixed assets

| Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

| Depreciation is provided at the following annual rates in order to write off the cost of each asset less its estimated residual value over its estimated useful life, or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant & equipment |  | 20% on cost |  |

| Motor vehicles |  | 20% on cost |  |

| Office furniture & equipment |  | 20% on cost |  |

| Financial instruments

| Financial assets and financial liabilities are recognised on the balance sheet when the entity becomes party to the contractual provisions of the financial instrument.

| Debtors and Creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

| Bank loans are initially recognised at the transaction price including transaction costs. Subsequent to initial recognition, loans are stated at amortised cost using the effective interest rate method, less impairment.

| Taxation

| Taxation for the year comprises current and deferred tax.Tax is recognised in the Profit and Loss Account, 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.

E AND S CONSTRUCTION LIMITED (REGISTERED NUMBER: 09496150) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| 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

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

| Amounts recoverable on contracts

| Amounts recoverable on contracts represent the value of incomplete services at the period end, under construction contracts with customers, recorded as sales.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2024 | 203,607 |  |

| Additions | 58,819 |  |

| Disposals | (41,500 | ) |

| At 31 March 2025 | 220,926 |  |

| DEPRECIATION

| At 1 April 2024 | 158,412 |  |

| Charge for year | 25,834 |  |

| Eliminated on disposal | (32,925 | ) |

| At 31 March 2025 | 151,321 |  |

| NET BOOK VALUE

| At 31 March 2025 | 69,605 |  |

| At 31 March 2024 | 45,195 |  |

E AND S CONSTRUCTION LIMITED (REGISTERED NUMBER: 09496150) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 19,492 |  | 35,305 |  |

| Amounts owed by group undertakings | 87,008 |  | 283,959 |  |

| Amounts recoverable on contracts | 209,053 |  | - |  |

315,553 |  | 319,264 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 10,000 |  | 10,000 |  |

| Hire purchase contracts | - |  | 2,557 |  |

| Trade creditors | 203,806 |  | 33,320 |  |

| Taxation and social security | 162,151 |  | 227,652 |  |

| Other creditors | 8,767 |  | 29,805 |  |

384,724 |  | 303,334 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 2,500 |  | 12,500 |  |

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR

ON THE UNAUDITED FINANCIAL STATEMENTS OF

E AND S CONSTRUCTION LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Profit and Loss Account and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of E And S Construction Limited for the year ended 31 March 2025 which comprise the Profit and Loss Account, Balance Sheet, 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 accaglobal.com/rulebook.

This report is made solely to the director of E And S Construction Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of E And S Construction Limited and state those matters that we have agreed to state to the director of E And S Construction Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that E And S Construction Limited 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 E And S Construction Limited. You consider that E And S Construction Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of E And S Construction Limited. 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.

Lockett & Co

Chartered Certified Accountants

Shelton House

Coningsby Street

Hereford

Herefordshire

HR1 2DY

26 September 2025