Eton Construction Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07315471

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		35,777		47,109

			35,777		47,109
CURRENT ASSETS
Stocks	5	150,000		308,648
Debtors	6	49,004		57,093
Cash at bank and in hand		89,954		96,325

		288,958		462,066
Creditors: Amounts Falling Due Within One Year	7	(190,281 )		(339,244 )

NET CURRENT ASSETS (LIABILITIES)			98,677		122,822

TOTAL ASSETS LESS CURRENT LIABILITIES			134,454		169,931

Creditors: Amounts Falling Due After More Than One Year	8		(19,098 )		(22,548 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(9,000 )		(12,000 )

NET ASSETS			106,356		135,383

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			106,256		135,283

SHAREHOLDERS' FUNDS			106,356		135,383

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Eton Construction Limited

Balance Sheet (continued)

As At 31 March 2025

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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr T J Harris

Director

15 December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Eton Construction Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07315471 . The registered office is Unit 43, Moorgate Crofts Business Centre, South Grove, Rotherham, South Yorkshire, S60 2DH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	15% reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Eton Construction Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2024: 6)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 April 2024	26,381	54,735	81,116

As at 31 March 2025	26,381	54,735	81,116

Depreciation
As at 1 April 2024	21,841	12,166	34,007
Provided during the period	689	10,643	11,332

As at 31 March 2025	22,530	22,809	45,339

Net Book Value
As at 31 March 2025	3,851	31,926	35,777

As at 1 April 2024	4,540	42,569	47,109

5. Stocks

	2025	2024
	£	£
Work in progress	150,000	308,648

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	46,790	31,317
Amounts owed by participating interests	40	40
Other debtors	2,174	25,736

	49,004	57,093

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Eton Construction Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	3,450	5,682
Trade creditors	126,728	287,516
Amounts owed to participating interests	249	249
Other creditors	13,860	10,386
Taxation and social security	45,994	35,411

	190,281	339,244

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	19,098	22,548

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	3,450	5,682
Later than one year and not later than five years	19,098	22,548

	22,548	28,230

	22,548	28,230

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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