BrightAccountsProduction v1.0.0 v1.0.0 2023-12-31 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company continued to be construction and building work. 16 October 2025 1 1 NI038269 2024-12-30 NI038269 2023-12-30 NI038269 2022-12-30 NI038269 2023-12-31 2024-12-30 NI038269 2022-12-31 2023-12-30 NI038269 uk-bus:PrivateLimitedCompanyLtd 2023-12-31 2024-12-30 NI038269 uk-curr:PoundSterling 2023-12-31 2024-12-30 NI038269 uk-bus:SmallCompaniesRegimeForAccounts 2023-12-31 2024-12-30 NI038269 uk-bus:FullAccounts 2023-12-31 2024-12-30 NI038269 uk-bus:Director1 2023-12-31 2024-12-30 NI038269 uk-bus:RegisteredOffice 2023-12-31 2024-12-30 NI038269 uk-bus:Agent1 2023-12-31 2024-12-30 NI038269 uk-core:ShareCapital 2024-12-30 NI038269 uk-core:ShareCapital 2023-12-30 NI038269 uk-core:RetainedEarningsAccumulatedLosses 2024-12-30 NI038269 uk-core:RetainedEarningsAccumulatedLosses 2023-12-30 NI038269 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-12-30 NI038269 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2023-12-30 NI038269 uk-bus:FRS102 2023-12-31 2024-12-30 NI038269 uk-core:PlantMachinery 2023-12-31 2024-12-30 NI038269 uk-core:FurnitureFittingsToolsEquipment 2023-12-31 2024-12-30 NI038269 uk-core:CurrentFinancialInstruments 2024-12-30 NI038269 uk-core:CurrentFinancialInstruments 2023-12-30 NI038269 uk-core:WithinOneYear 2024-12-30 NI038269 uk-core:WithinOneYear 2023-12-30 NI038269 uk-core:WithinOneYear 2024-12-30 NI038269 uk-core:WithinOneYear 2023-12-30 NI038269 uk-core:OtherMiscellaneousReserve 2023-12-30 NI038269 uk-core:AcceleratedTaxDepreciationDeferredTax 2024-12-30 NI038269 uk-core:TaxLossesCarry-forwardsDeferredTax 2024-12-30 NI038269 uk-core:OtherDeferredTax 2024-12-30 NI038269 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2024-12-30 NI038269 uk-core:OtherMiscellaneousReserve 2024-12-30 NI038269 2023-12-31 2024-12-30 NI038269 uk-bus:AuditExempt-NoAccountantsReport 2023-12-31 2024-12-30 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: NI038269

E C Construction Ltd

Director's Report and Unaudited Financial Statements

for the financial year ended 30 December 2024

E C Construction Ltd

DIRECTOR AND OTHER INFORMATION

Director | Mr. Edward Corcoran
Company Registration Number | NI038269
Registered Office and Business Address | 138 Shore Road
| Ballyronan
| BT45 6LS
Accountants | Muldoon
| 16 Mount Charles
| Belfast
| BT7 1NZ

E C Construction Ltd

DIRECTOR'S REPORT

for the financial year ended 30 December 2024

The director presents his report and the unaudited financial statements for the financial year ended 30 December 2024.

Principal Activity

The principal activity of the company continued to be construction and building work.

Director

The director who served during the financial year is as follows:

Mr. Edward Corcoran

Statement of Director's Responsibilities

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

- | select suitable accounting policies and apply them consistently;
- | make judgements and accounting estimates that are reasonable and prudent;
- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Mr. Edward Corcoran

Director

16 October 2025

E C Construction Ltd

Company Registration Number: NI038269

STATEMENT OF FINANCIAL POSITION

as at 30 December 2024

|  |  | Dec 24 |  | Dec 23
|  | Notes | £ |  | £
Non-Current Assets

Property, plant and equipment |  | 5 | 440 |  | 440
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  | 6 | 194,010 |  | 194,010
Cash and cash equivalents |  |  | 1,796 |  | 1,796
|  |  | ───────── |  | ─────────
|  |  | 195,806 |  | 195,806
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 7 | (294,531) |  | (294,531)
|  |  | ───────── |  | ─────────
Net Current Liabilities |  |  | (98,725) |  | (98,725)
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | (98,285) |  | (98,285)
Provisions for liabilities |  | 9 | (183) |  | (183)
|  |  | ───────── |  | ─────────
Net Liabilities |  |  | (98,468) |  | (98,468)
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 2 |  | 2
Retained earnings |  |  | (98,470) |  | (98,470)
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | (98,468) |  | (98,468)
|  |  | ═════════ |  | ═════════
The financial statements have been prepared 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 company has taken advantage of the exemption under section 444 not to file the Income Statement.

For the financial year ended 30 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 16 October 2025

________________________________ |  |  |  |  |
Mr. Edward Corcoran |  |  |  |  |
Director |  |  |  |  |

E C Construction Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 30 December 2024

1. | General Information
| E C Construction Ltd is a company limited by shares incorporated in Northern Ireland. 138 Shore Road, Ballyronan, BT45 6LS is the registered office, which is also the principal place of business of the company. The nature of the company’s operations and its principal activities are set out in the Director's Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the year ended 30 December 2024 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Property, plant and equipment and depreciation
| Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
|  | Plant and machinery | - | 20% Reducing Balance
|  | Fixtures, fittings and equipment | - | 20% Reducing Balance
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Borrowing costs
| Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
| Provisions
| Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Going concern
| The financial statements have been prepared on a going concern basis. The company had no trading activity during the year and the ability of the company to continue to trade as a going concern is dependent on the continued support of the director, hence the director feels it is appropriate to prepare the accounts on the going concern basis.

4. | Employees
| The average monthly number of employees, including director, during the financial year was:
|  | Dec 24 | Dec 23
|  | Number | Number
| Director | 1 | 1
|  | ═════════ | ═════════

5. | Property, plant and equipment
|  | Plant and | Fixtures, | Total
|  | machinery | fittings and |
|  |  | equipment |
|  | £ | £ | £
| Cost
| At 31 December 2023 | 1,517 | 1,936 | 3,453
|  | ───────── | ───────── | ─────────
| At 30 December 2024 | 1,517 | 1,936 | 3,453
|  | ───────── | ───────── | ─────────
| Depreciation
| At 31 December 2023 | 1,451 | 1,562 | 3,013
|  | ───────── | ───────── | ─────────
| At 30 December 2024 | 1,451 | 1,562 | 3,013
|  | ───────── | ───────── | ─────────
| Net book value
| At 30 December 2024 | 66 | 374 | 440
|  | ═════════ | ═════════ | ═════════
| At 30 December 2023 | 66 | 374 | 440
|  | ═════════ | ═════════ | ═════════

6. | Debtors | Dec 24 | Dec 23
|  | £ | £
| Other debtors | 18,220 | 18,220
| Prepayments and accrued income | 175,790 | 175,790
|  | ───────── | ─────────
|  | 194,010 | 194,010
|  | ═════════ | ═════════

7. | Creditors | Dec 24 | Dec 23
| Amounts falling due within one year | £ | £
| Bank overdrafts | 58,425 | 58,425
| Trade creditors | 103,036 | 103,036
| Taxation (Note 8) | 224 | 224
| Other creditors | 130,846 | 130,846
| Accruals | 2,000 | 2,000
|  | ───────── | ─────────
|  | 294,531 | 294,531
|  | ═════════ | ═════════

8. | Taxation | Dec 24 | Dec 23
|  | £ | £
| Creditors:
| VAT | 224 | 224
|  | ═════════ | ═════════

9. | Provisions for liabilities
| The amounts provided for deferred taxation are analysed below:
|  | Capital | Total | Total
|  | allowances |  |
|  |  | Dec 24 | Dec 23
|  | £ | £ | £
| At financial year start | 183 | 183 | 183
|  | ───────── | ───────── | ─────────
| At financial year end | 183 | 183 | 183
|  | ═════════ | ═════════ | ═════════