REGISTERED NUMBER: 01174046 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

E. Flood Construction Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

E J Flood

Mrs M Flood

J P Flood

SECRETARY:

Mrs M Flood

REGISTERED OFFICE:

Unit 2 The Oaks

Stanney Mill Lane

Little Stanney

Chester

Cheshire

CH2 4HY

REGISTERED NUMBER:

01174046 (England and Wales)

ACCOUNTANTS:

Johnstone Howell & Co

Unit 2

The Oaks

Stanney Mill Lane

Chester

Cheshire

CH2 4HY

FIXED ASSETS

Tangible assets

4

178,983

100,879

CURRENT ASSETS

Debtors

5

395,322

464,202

Cash at bank

277,678

1,802

673,000

466,004

CREDITORS

Amounts falling due within one year

6

178,415

221,234

NET CURRENT ASSETS

494,585

244,770

TOTAL ASSETS LESS CURRENT LIABILITIES

673,568

345,649

CREDITORS

Amounts falling due after more than one year

7

-

(8,222

)

PROVISIONS FOR LIABILITIES

(26,631

)

(5,151

)

NET ASSETS

646,937

332,276

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

646,837

332,176

SHAREHOLDERS' FUNDS

646,937

332,276

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 5 January 2026 and were signed on its behalf by:

E J Flood - Director

Mrs M Flood - Director

J P Flood - Director

1.	STATUTORY INFORMATION

E. Flood Construction 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.

Freehold property

-

not provided

Plant and machinery

-

20% on cost

Fixtures and fittings

-

10% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

33% 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 June 2024

48,421

339,536

3,584

Additions

-

9,893

-

Disposals

-

-

-

At 31 May 2025

48,421

349,429

3,584

DEPRECIATION

At 1 June 2024

-

317,826

3,583

Charge for year

-

4,865

-

Eliminated on disposal

-

-

-

At 31 May 2025

-

322,691

3,583

NET BOOK VALUE

At 31 May 2025

48,421

26,738

1

At 31 May 2024

48,421

21,710

1

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 June 2024

124,440

11,686

527,667

Additions

119,386

-

129,279

Disposals

(35,690

)

-

(35,690

)

At 31 May 2025

208,136

11,686

621,256

DEPRECIATION

At 1 June 2024

93,712

11,667

426,788

Charge for year

25,783

5

30,653

Eliminated on disposal

(15,168

)

-

(15,168

)

At 31 May 2025

104,327

11,672

442,273

NET BOOK VALUE

At 31 May 2025

103,809

14

178,983

At 31 May 2024

30,728

19

100,879

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

46,513

66,726

Other debtors

98

98

E Flood Management Ltd

348,711

374,099

VAT

-

23,279

395,322

464,202

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,111

27,461

Tax

-

40,904

Social security and other taxes

16,630

15,035

Pension

331

351

VAT

2,597

-

E Flood Employment Services Ltd

47,414

47,562

Accrued expenses

102,332

89,921

178,415

221,234

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other loans - 1-2 years

-

8,222

8.	RELATED PARTY DISCLOSURES

During the year the company paid management charges out of £20,000 to E Flood Management Ltd (2024 £20000). At 31May 2025 the company was owed by E Flood Management Ltd £348,711 (2024 £374,099) and owed to Flood Employment Services Ltd £47,414 (2024 £47,562).