E-Construction Ltd

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

Registered number: SC482246

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		7,187		9,584

			7,187		9,584
CURRENT ASSETS
Debtors	5	2,774		253
Cash at bank and in hand		45,370		110,425

		48,144		110,678
Creditors: Amounts Falling Due Within One Year	6	(5,101 )		(62,342 )

NET CURRENT ASSETS (LIABILITIES)			43,043		48,336

TOTAL ASSETS LESS CURRENT LIABILITIES			50,230		57,920

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,366 )		(1,821 )

NET ASSETS			48,864		56,099

CAPITAL AND RESERVES
Called up share capital	7		10,000		10,000
Profit and Loss Account			38,864		46,099

SHAREHOLDERS' FUNDS			48,864		56,099

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E-Construction Ltd

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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

Miss Elaine Cairney

Director

6th January 2026

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

1. General Information

E-Construction Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC482246 . The registered office is 8 Main Street Newmills, Dunfermline, Fife, KY12 8SR.

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	25% reducing balance
Motor Vehicles	25% reducing balance
Computer Equipment	33% straight line

2.4. 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.

2.5. Financial Instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at the carrying value plus accrued interest less repayments. The financing charge to expenditure is at a constant rate calculated using the effective interest method.

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. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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E-Construction Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

2.6. Taxation - continued

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. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 August 2024	8,801	21,500	4,151	34,452

As at 31 July 2025	8,801	21,500	4,151	34,452

Depreciation
As at 1 August 2024	2,885	17,832	4,151	24,868
Provided during the period	1,480	917	-	2,397

As at 31 July 2025	4,365	18,749	4,151	27,265

Net Book Value
As at 31 July 2025	4,436	2,751	-	7,187

As at 1 August 2024	5,916	3,668	-	9,584

5. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	259	253
Other debtors	192	-
CIS Asset	1,160	-
VAT	1,163	-

	2,774	253

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	3,412	5,199
Other taxes and social security	127	238
VAT	-	15,644
Other creditors	621	762
Accruals and deferred income	-	40,000
Director's loan account	941	499

	5,101	62,342

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E-Construction Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

7. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
9,000 Ordinary A shares of £ 1.000 each	9,000	9,000
1,000 Ordinary B shares of £ 1.000 each	1,000	1,000

	10,000	10,000

8. Directors Advances, Credits and Guarantees

Included within creditors are the following loans from directors:

	As at 1 August 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 July 2025
	£	£	£	£	£
Miss Elaine Cairney	(499 )	(1,246 )	804	-	(941 )

The above loan is unsecured, interest free and repayable on demand.

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