ACCOUNTS - Final Accounts preparation

Registered number: 13951051

EE CONSTRUCTION MANAGEMENT LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

TWP Accounting LLP

Chartered Accountants & Statutory Auditors

The Old Rectory

Church Street

Weybridge

Surrey

KT13 8DE

EE CONSTRUCTION MANAGEMENT LIMITED

COMPANY INFORMATION

Directors	D Kelleher
	R Kilduff (resigned 22 July 2025)
	D Meehan (resigned 20 March 2025)
	J Walsh (resigned 3 April 2024)
	J Buggy (appointed 15 November 2024)
	B Lynch (appointed 3 September 2025)


Registered number	13951051


Registered office	The Old Rectory
	Church Street
	Weybridge
	Surrey
	KT13 8DE


Independent auditor	TWP Accounting LLP
	Chartered Accountants & Statutory Auditors
	The Old Rectory
	Church Street
	Weybridge
	Surrey
	KT13 8DE

EE CONSTRUCTION MANAGEMENT LIMITED

REGISTERED NUMBER: 13951051

BALANCE SHEET

AS AT 31 MARCH 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	330,872		100
Cash at bank and in hand		145,876		-
		476,748		100
Creditors: amounts falling due within one year		(727,380)		(1,830)
Net current liabilities			(250,632)		(1,730)
Total assets less current liabilities			(250,632)		(1,730)

Net liabilities			(250,632)		(1,730)

Capital and reserves
Called up share capital	7	100	100
Profit and loss account		(250,732)	(1,830)
		(250,632)	(1,730)

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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 3 December 2025.

................................................

D Kelleher

Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

EE CONSTRUCTION MANAGEMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

EE Construction Management Limited (13951051) is incorporated in England and Wales and limited by shares.The nature of the company's operations and principal activity is the contruction of special purpose vehicles. The address of the registered office is given in the company information page of these financial statements.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The following principal accounting policies have been applied:

2.2

Going concern

The company is reliant upon the continued financial support of its parent to provide sufficient working capital to meet its trading expectations for the foreseeable future which is defined as twelve months from the date of approval of these financial statements. Therefore the directors consider that the going concern basis of accounting is appropriate.

2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 2

EE CONSTRUCTION MANAGEMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

A fellow subsidiary is acting as agent for group administrative staff costs. The centralised administrative salaries are for the whole group, and as such these costs have been reallocated to EE Construction Management Limited for 1 employee.

The Company has no employees other than directors, who did not receive any remuneration (2024 - £NIL).

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	285,050	-
Other debtors	45,822	100
	330,872	100

5.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	145,876	-
	145,876	-

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	110,210	-
Amounts owed to group undertakings	574,707	480
Accruals and deferred income	42,463	1,350
	727,380	1,830

Page 3

EE CONSTRUCTION MANAGEMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

7.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

100 (2024 - 100) Ordinary shares of £1.00 each	100	100

Reserves

Profit and loss account

The profit and loss account represents profit and losses net of adjustments.

9.	Related party transactions
	The company is a wholly owned subsidiary and accordingly has taken the exemptions provided within paragraph 33.1A of FRS 102 and therefore transactions with group companies have not been disclosed.

10.	Controlling party

The company is a wholly owned subsidiary of Elgin Energy Holding Limited, a company incorporated in England and Wales. Elgin Energy Holding Limited is the parent of the largest group in which the Company is consolidated. Copies of the accounts of Elgin Energy Holding Limited are available at the Companies House website.

The ultimate parent undertaking is CI V Porto Topco Limited, a company incorporated in England and Wales.

There is no ultimate controlling party.

11.	Auditor's information

The auditor's report on the financial statements for the year ended 31 March 2025 was unqualified.

The audit report was signed on 3 December 2025 by Philip Munk FCA FCCA (Senior Statutory Auditor) on behalf of TWP Accounting LLP.

This report is made solely to the company’s members, as a body, in accordance with Sections 495 and 496 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this report, or for theopinions we have formed.

Page 4