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Company registration number: 09075491
Essential Construction Services Limited
Unaudited filleted financial statements
31 May 2025
Essential Construction Services Limited
Contents
Directors and other information
Statement of financial position
Notes to the financial statements
Essential Construction Services Limited
Directors and other information
Directors Mr J I Robinson
Mr D P Cartwright
Company number 09075491
Registered office 10 Cliff Parade
Wakefield
West Yorkshire
WF1 2TA
Accountants Streets
10 Cliff Parade
Wakefield
West Yorkshire
WF1 2TA
Essential Construction Services Limited
Statement of financial position
31 May 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 5 151,670 109,331
_______ _______
151,670 109,331
Current assets
Debtors 6 119,665 105,836
Cash at bank and in hand 152,259 160,807
_______ _______
271,924 266,643
Creditors: amounts falling due
within one year 7 ( 153,015) ( 160,810)
_______ _______
Net current assets 118,909 105,833
_______ _______
Total assets less current liabilities 270,579 215,164
_______ _______
Net assets 270,579 215,164
_______ _______
Capital and reserves
Called up share capital 100 2
Profit and loss account 270,479 215,162
_______ _______
Shareholders funds 270,579 215,164
_______ _______
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 24 October 2025 , and are signed on behalf of the board by:
Mr J I Robinson
Director
Company registration number: 09075491
Essential Construction Services Limited
Notes to the financial statements
Year ended 31 May 2025
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 10 Cliff Parade, Wakefield, West Yorkshire, WF1 2TA.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Plant and machinery - 15 % reducing balance
Motor vehicles - 25 % reducing balance
Office equipment - 33 % straight line
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 6 (2024: 5 ).
5. Tangible assets
Plant and machinery Motor vehicles Office eqipment Total
£ £ £ £
Cost
At 1 June 2024 113,072 105,648 2,485 221,205
Additions - 101,954 785 102,739
Disposals - ( 61,300) - ( 61,300)
_______ _______ _______ _______
At 31 May 2025 113,072 146,302 3,270 262,644
_______ _______ _______ _______
Depreciation
At 1 June 2024 50,654 58,735 2,485 111,874
Charge for the year 9,363 32,695 261 42,319
Disposals - ( 43,219) - ( 43,219)
_______ _______ _______ _______
At 31 May 2025 60,017 48,211 2,746 110,974
_______ _______ _______ _______
Carrying amount
At 31 May 2025 53,055 98,091 524 151,670
_______ _______ _______ _______
At 31 May 2024 62,418 46,913 - 109,331
_______ _______ _______ _______
6. Debtors
2025 2024
£ £
Trade debtors 112,303 95,850
Other debtors 7,362 9,986
_______ _______
119,665 105,836
_______ _______
7. Creditors: amounts falling due within one year
2025 2024
£ £
Trade creditors 17,135 51,710
Corporation tax 77,888 61,156
Social security and other taxes 45,248 34,921
Other creditors 12,744 13,023
_______ _______
153,015 160,810
_______ _______
8. Directors advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:
2025
Balance brought forward Advances /(credits) to the directors Balance o/standing
£ £ £
Mr J I Robinson ( 612) 289 ( 323)
Mr D P Cartwright ( 5,653) 289 ( 5,364)
_______ _______ _______
( 6,265) 578 ( 5,687)
_______ _______ _______
2024
Balance brought forward Advances /(credits) to the directors Balance o/standing
£ £ £
Mr J I Robinson ( 352) ( 260) ( 612)
Mr D P Cartwright ( 5,393) ( 260) ( 5,653)
_______ _______ _______
( 5,745) ( 520) ( 6,265)
_______ _______ _______