REGISTERED NUMBER: 02248457 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

Excavation & Contracting (UK) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr B J O'Halloran

Mrs R J O'Halloran

REGISTERED OFFICE:

100 Liverpool Road

Cadishead

Manchester

Greater Manchester

M44 5AN

REGISTERED NUMBER:

02248457 (England and Wales)

ACCOUNTANTS:

Bob Jones & Associates Ltd

100 Liverpool Road

Cadishead

Manchester

Greater Manchester

M44 5AN

FIXED ASSETS

Tangible assets

4

93,612

84,775

CURRENT ASSETS

Debtors

5

247,639

149,228

Cash at bank and in hand

92,804

82,961

340,443

232,189

CREDITORS

Amounts falling due within one year

6

(158,443

)

(41,182

)

NET CURRENT ASSETS

182,000

191,007

TOTAL ASSETS LESS CURRENT LIABILITIES

275,612

275,782

CAPITAL AND RESERVES

Called up share capital

50,000

50,000

Share premium

223,074

223,074

Retained earnings

2,538

2,708

275,612

275,782

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 directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 December 2025 and were signed on its behalf by:

Mr B J O'Halloran - Director

1.	STATUTORY INFORMATION

Excavation & Contracting (UK) 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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on cost

Office equipment

-

20% on cost

Motor vehicles

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Office

Motor

property

machinery

equipment

vehicles

Totals

£

£

£

£

£

COST

At 1 April 2024

64,000

241,529

5,084

105,837

416,450

Additions

15,762

-

-

-

15,762

At 31 March 2025

79,762

241,529

5,084

105,837

432,212

DEPRECIATION

At 1 April 2024

-

235,754

5,084

90,837

331,675

Charge for year

-

1,925

-

5,000

6,925

At 31 March 2025

-

237,679

5,084

95,837

338,600

NET BOOK VALUE

At 31 March 2025

79,762

3,850

-

10,000

93,612

At 31 March 2024

64,000

5,775

-

15,000

84,775

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

4,020

-

Amounts owed by group undertakings

219,994

141,583

Other debtors

23,625

7,645

247,639

149,228

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

3,825

(1

)

Taxation and social security

152,218

38,883

Other creditors

2,400

2,300

158,443

41,182

7.	ULTIMATE CONTROLLING PARTY

B & T Enterprises Limited is considered to be the controlling party as it owns 100% of the issued share capital.