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Company Registration No. 04984904 (England and Wales)
E. Roads Ltd Unaudited accounts for the year ended 31 March 2025
E. Roads Ltd Unaudited accounts Contents
Page
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E. Roads Ltd Company Information for the year ended 31 March 2025
Directors
Mrs Alison E Evans Mr Willam Evans Mr Dean Evans
Company Number
04984904 (England and Wales)
Registered Office
Tyn Y Bwlch Bwlch-y-Cibau Llanfyllin Powys SY22 5LU Wales
Accountants
Maddox Accountancy 74 Church Street Audley Stoke-On-Trent Staffordshire ST7 8DA
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E. Roads Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
42,962 
21,338 
Current assets
Debtors
6,517 
4,290 
Cash at bank and in hand
41,834 
9,752 
48,351 
14,042 
Creditors: amounts falling due within one year
(33,739)
(5,494)
Net current assets
14,612 
8,548 
Total assets less current liabilities
57,574 
29,886 
Creditors: amounts falling due after more than one year
(36,727)
(36,415)
Provisions for liabilities
Deferred tax
(4,109)
(5,473)
Net assets/(liabilities)
16,738 
(12,002)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
16,736 
(12,004)
Shareholders' funds
16,738 
(12,002)
For the year ending 31 March 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 25 October 2025 and were signed on its behalf by
Mr Dean Evans Director Company Registration No. 04984904
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E. Roads Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
E. Roads Ltd is a private company, limited by shares, registered in England and Wales, registration number 04984904. The registered office is Tyn Y Bwlch, Bwlch-y-Cibau, Llanfyllin, Powys, SY22 5LU, Wales.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25%
Motor vehicles
25%
Fixtures & fittings
15%
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
71,963 
56,230 
2,896 
131,089 
Additions
46,936 
- 
- 
46,936 
Disposals
(20,000)
- 
- 
(20,000)
At 31 March 2025
98,899 
56,230 
2,896 
158,025 
Depreciation
At 1 April 2024
56,170 
50,988 
2,593 
109,751 
Charge for the year
3,956 
1,311 
45 
5,312 
At 31 March 2025
60,126 
52,299 
2,638 
115,063 
Net book value
At 31 March 2025
38,773 
3,931 
258 
42,962 
At 31 March 2024
15,793 
5,242 
303 
21,338 
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E. Roads Ltd Notes to the Accounts for the year ended 31 March 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
6,517 
- 
Trade debtors
- 
300 
Accrued income and prepayments
- 
945 
Other debtors
- 
488 
6,517 
1,733 
Amounts falling due after more than one year
Other debtors
- 
2,557 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
- 
3,350 
Obligations under finance leases and hire purchase contracts
24,447 
- 
Trade creditors
1 
- 
Taxes and social security
5,032 
1,364 
Other creditors
3,329 
- 
Accruals
930 
780 
33,739 
5,494 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Loans from directors
36,727 
36,415 
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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