EXPRESS BUILDING CONTRACTORS LIMITED

Registered number

05073715

Filleted Accounts

31 March 2025

EXPRESS BUILDING CONTRACTORS LIMITED
Registered number:		05073715
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		265,781			207,270

Current assets
Stocks		155,293			219,975
Debtors	4	393,193			185,366
Cash at bank and in hand		762,820			766,461
		1,311,306			1,171,802

Creditors: amounts falling due within one year	5	(293,431)			(324,371)

Net current assets			1,017,875			847,431

Total assets less current liabilities			1,283,656			1,054,701

Creditors: amounts falling due after more than one year	6		(91,635)			(89,820)



Net assets			1,192,021			964,881

Capital and reserves
Called up share capital			100			100
Profit and loss account			1,191,921			964,781

Shareholder's funds			1,192,021			964,881

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr Alan Monaghan
Director
Approved by the board on 19 December 2025

EXPRESS BUILDING CONTRACTORS LIMITED
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 4 years
	Fixtures, fittings, tools and equipment	over 4 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			5		4


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2024	71,056		355,823		426,879
	Additions	7,992		158,301		166,293
	Disposals	(11,664)		(45,881)		(57,545)
	At 31 March 2025	67,384		468,243		535,627

	Depreciation
	At 1 April 2024	19,197		200,412		219,609
	Charge for the year	14,898		86,819		101,717
	On disposals	(11,664)		(39,816)		(51,480)
	At 31 March 2025	22,431		247,415		269,846

	Net book value
	At 31 March 2025	44,953		220,828		265,781
	At 31 March 2024	51,859		155,411		207,270


4	Debtors			2025		2024
£					£

	Trade debtors			212,212		121,385
	Loan to associated company			147,327		30,327
	Other debtors			33,654		33,654
				393,193		185,366


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			12,019		11,228
	Obligations under finance lease and hire purchase contracts			74,781		55,342
	Trade creditors			51,423		53,212
	Taxation and social security costs			136,634		170,841
	Directors current account			18,574		33,748
				293,431		324,371


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			3,197		13,264
	Obligations under finance lease and hire purchase contracts			88,438		76,556
				91,635		89,820


7	Other information
	EXPRESS BUILDING CONTRACTORS LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	10 Oakdale Avenue
	Harrow
	Middlesex
	HA3 0UJ