REGISTERED NUMBER: 03226684 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

E.Flood Management Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

E J Flood

Mrs M Flood

SECRETARY:

Mrs M Flood

REGISTERED OFFICE:

Unit 2 The Oaks Office Park

Stanney Mill Lane

Little Stanney

Chester

Cheshire

CH2 4HY

REGISTERED NUMBER:

03226684 (England and Wales)

ACCOUNTANTS:

Johnstone Howell & Co

Unit 2

The Oaks

Stanney Mill Lane

Chester

Cheshire

CH2 4HY

FIXED ASSETS

Tangible assets

4

437,846

437,846

CURRENT ASSETS

Debtors

5

10,012

17,012

Cash at bank

1,211

1,484

11,223

18,496

CREDITORS

Amounts falling due within one year

6

360,028

384,680

NET CURRENT LIABILITIES

(348,805

)

(366,184

)

TOTAL ASSETS LESS CURRENT LIABILITIES

89,041

71,662

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

89,039

71,660

SHAREHOLDERS' FUNDS

89,041

71,662

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

1.	STATUTORY INFORMATION

E.Flood Management 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

-

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

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 June 2024

and 31 May 2025

437,843

529

701

35,181

474,254

DEPRECIATION

At 1 June 2024

and 31 May 2025

-

528

700

35,180

36,408

NET BOOK VALUE

At 31 May 2025

437,843

1

1

1

437,846

At 31 May 2024

437,843

1

1

1

437,846

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

4,151

11,151

Directors' current accounts

5,861

5,861

10,012

17,012

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

4,072

3,543

Social security and other taxes

223

202

VAT

988

988

E Flood Construction Ltd

348,711

374,099

E Flood Employment Services Ltd

2,134

2,134

Accrued expenses

3,900

3,714

360,028

384,680

7.	RELATED PARTY DISCLOSURES

During the year the company received management charges amounting to £20,000 from E Flood Construction Ltd (2024 £20,000). The director and shareholders of the company hold all of the issued share capital and are directors of E Flood Construction Ltd and Flood Employment Services Ltd. At 31 ay 2025 the company owed Flood Employment Services Ltd £2134 (2024 £2134) and E Flood Construction Ltd £351,855 (2024 £374,099).