Company registration number 01767284 (England and Wales)
EASTCROFT CONSTRUCTION LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
EASTCROFT CONSTRUCTION LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
EASTCROFT CONSTRUCTION LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
804,758
888,200
Current assets
Debtors
4
179,208
159,025
Cash at bank and in hand
1,729
19,699
180,937
178,724
Creditors: amounts falling due within one year
5
(332,017)
(436,623)
Net current liabilities
(151,080)
(257,899)
Total assets less current liabilities
653,678
630,301
Creditors: amounts falling due after more than one year
6
(1,200,000)
(1,200,000)
Provisions for liabilities
(158,460)
(179,320)
Net liabilities
(704,782)
(749,019)
Capital and reserves
Called up share capital
100
100
Revaluation reserve
264,325
264,325
Profit and loss reserves
(969,207)
(1,013,444)
Total equity
(704,782)
(749,019)
EASTCROFT CONSTRUCTION LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 SEPTEMBER 2025
30 September 2025
- 2 -

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 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.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 30 January 2026 and are signed on its behalf by:
Mr S M Bowler
Director
Company registration number 01767284 (England and Wales)
EASTCROFT CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
1
Accounting policies
Company information

Eastcroft Construction Limited is a private company limited by shares incorporated in England and Wales. The registered office is Speedwell Road, Parkhouse Industrial Estate East, Newcastle, Staffordshire, ST5 7RG.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

1.2
Going concern

These financial statements are prepared on the going concern basis. The directors have a reasonable expectation that the company will continue in operational existence for the foreseeable future.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
Not depreciated
Plant and equipment
15% reducing balance
Fixtures and fittings
15% reducing balance
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

EASTCROFT CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
£
Cost or valuation
At 28 September 2024
400,000
1,460,143
34,684
104,082
1,998,909
Additions
-
0
-
0
-
0
41,332
41,332
Disposals
-
0
-
0
-
0
(69,627)
(69,627)
At 30 September 2025
400,000
1,460,143
34,684
75,787
1,970,614
Depreciation and impairment
At 28 September 2024
-
0
1,035,226
27,320
48,163
1,110,709
Depreciation charged in the year
-
0
63,739
1,105
13,725
78,569
Eliminated in respect of disposals
-
0
-
0
-
0
(23,422)
(23,422)
At 30 September 2025
-
0
1,098,965
28,425
38,466
1,165,856
EASTCROFT CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
3
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
£
(Continued)
- 5 -
Carrying amount
At 30 September 2025
400,000
361,178
6,259
37,321
804,758
At 27 September 2024
400,000
424,917
7,364
55,919
888,200

Freehold land and buildings were valued on an open market basis on 28 September 2018 by Mounsey Chartered Surveyors.

The property has been valued on an open market basis at the year end by the Company Directors.

The following assets are carried at valuation. If the assets were measured using the cost model, the carrying amounts would be as follows:

Freehold Property
2025
2024
£
£
Cost
93,245
93,245
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
179,208
159,025
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
42,553
34,069
Taxation and social security
24,877
-
0
Other creditors
264,587
402,554
332,017
436,623
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
1,200,000
1,200,000
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