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Registered number: 03800172
Essex Development & Construction Limited
Financial Statements
For The Year Ended 31 July 2025
JDL Business Services Limited
Accountants and Consultants
304 High Road
Benfleet
Essex
SS7 5HB
Essex Development & Construction Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Statement of Changes in Equity | 3
Notes to the Financial Statements | 4—6

Page 1
Essex Development & Construction Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 03800172

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 113,412 |  | 527,203
|  |  | 113,412 |  | 527,203
CURRENT ASSETS
Stocks | 5 | 663,400 |  | 50,962 |
Debtors | 6 | 144,815 |  | 129,863 |
Cash at bank and in hand |  | 782,309 |  | 866,801 |
|  | 1,590,524 |  | 1,047,626 |
Creditors: Amounts Falling Due Within One Year | 7 | (257,703 ) |  | (230,666 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,332,821 |  | 816,960
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,446,233 |  | 1,344,163
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (14,462 ) |  | (6,028 )
NET ASSETS |  |  | 1,431,771 |  | 1,338,135
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1,100 |  | 1,100
Profit and Loss Account |  |  | 1,430,671 |  | 1,337,035
SHAREHOLDERS' FUNDS |  |  | 1,431,771 |  | 1,338,135

Page 1
Page 2
Essex Development & Construction Limited
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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

Mr Mark Lloyd Director
30/10/2025

The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Essex Development & Construction Limited
Statement of Changes in Equity
For The Year Ended 31 July 2025
Statement of Changes in Equity

| Share Capital | Profit and Loss Account | Total
--- | --- | --- | ---
| £ | £ | £
As at 1 August 2023 | 1,100 | 1,293,316 | 1,294,416
Profit for the year and total comprehensive income | - | 107,719 | 107,719
Dividends paid | - | (64,000) | (64,000)
As at 31 July 2024 and 1 August 2024 | 1,100 | 1,337,035 | 1,338,135
Profit for the year and total comprehensive income | - | 159,636 | 159,636
Dividends paid | - | (66,000) | (66,000)
As at 31 July 2025 | 1,100 | 1,430,671 | 1,431,771

Page 3
Page 4
Essex Development & Construction Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Essex Development & Construction Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03800172 . The registered office is 304 High Road, Benfleet, Essex, SS7 5HB.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:

Freehold | No depreciation
Plant & Machinery | 20% reducing balance per annum
Motor Vehicles | 20% reducing balance per annum
Fixtures & Fittings | 20% reducing balance per annum

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. 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.
2.6. 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 year 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.
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 4
Page 5
Essex Development & Construction Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 9)
9 9
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 August 2024 | 431,572 | 224,600 | 86,859 | 1,293 | 744,324
Additions | - | 45,000 | 1,917 | - | 46,917
Disposals | - | (7,300 ) | - | - | (7,300 )
Transfers | (431,572 ) | 3,500 | (3,500 ) | - | (431,572 )
As at 31 July 2025 | - | 265,800 | 85,276 | 1,293 | 352,369
Depreciation
As at 1 August 2024 | - | 159,101 | 56,861 | 1,159 | 217,121
Provided during the period | - | 22,217 | 6,108 | 27 | 28,352
Disposals | - | (6,516 ) | - | - | (6,516 )
Transfers | - | 2,912 | (2,912 ) | - | -
As at 31 July 2025 | - | 177,714 | 60,057 | 1,186 | 238,957
Net Book Value
As at 31 July 2025 | - | 88,086 | 25,219 | 107 | 113,412
As at 1 August 2024 | 431,572 | 65,499 | 29,998 | 134 | 527,203

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 18,872 |  | 14,133
Work in progress | 644,528 |  | 36,829
| 663,400 |  | 50,962

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 90,644 |  | 85,125
Other debtors | 16,022 |  | 16,022
VAT | 38,149 |  | 28,716
| 144,815 |  | 129,863

Page 5
Page 6
Essex Development & Construction Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 13,333 |  | 10,100
Trade creditors | 108,473 |  | 77,770
Corporation tax | 43,173 |  | 39,241
Other taxes and social security | 9,810 |  | 10,724
Net wages | 4,532 |  | 4,383
Pensions creditor | 820 |  | 496
Subcontractor creditor | 19,731 |  | 5,983
Accruals and deferred income | 10,484 |  | 10,423
Directors' loan accounts | 44,109 |  | 71,546
Amounts owed to related parties | 3,238 |  | -
| 257,703 |  | 230,666

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 14,462 |  | 6,028

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 13,333 |  | 10,100
Later than one year and not later than five years | 14,462 |  | 6,028
| 27,795 |  | 16,128
| 27,795 |  | 16,128

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,100 |  | 1,100

Page 6