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REGISTERED NUMBER: 04483560 (England and Wales)

Abridged Unaudited Financial Statements for the Year Ended 31 March 2025

for

E O D Contracts Limited

E O D Contracts Limited (Registered number: 04483560)

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

Abridged Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

E O D Contracts Limited (Registered number: 04483560)

Abridged Balance Sheet

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 139,723 |  | 130,576 |  |

CURRENT ASSETS

Debtors | 456,472 |  | 453,707 |  |

Cash at bank | 323,296 |  | 259,041 |  |

779,768 |  | 712,748 |  |

CREDITORS

Amounts falling due within one year | 173,424 |  | 148,010 |  |

NET CURRENT ASSETS | 606,344 |  | 564,738 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 746,067 |  | 695,314 |  |

PROVISIONS FOR LIABILITIES | 32,860 |  | 31,268 |  |

NET ASSETS | 713,207 |  | 664,046 |  |

CAPITAL AND RESERVES

Called up share capital | 45,000 |  | 45,000 |  |

Retained earnings | 668,207 |  | 619,046 |  |

713,207 |  | 664,046 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

E O D Contracts Limited (Registered number: 04483560)

Abridged Balance Sheet - continued

31 March 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 July 2025 and were signed by:

Mr R W Apted - Director

E O D Contracts Limited (Registered number: 04483560)

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| E O D Contracts Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 04483560

| Registered office: | 26-28 Kempton Road

| Keytec 7 Business Park

| Pershore

| Worcestershire

| WR10 2TA

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at fair value of the consideration received or receivable. Where a contract has only been partially completed at the balance sheet date, turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the balance sheet date.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Plant and machinery | - | 20% on cost

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 25% on cost

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

| 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 the profit and loss.

E O D Contracts Limited (Registered number: 04483560)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Financial instruments are recognised when the company becomes party to contractual provisions of the instrument.

| Financial assets are offset, with the net amounts presented in the accounts where there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic Financial Assets

| Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Basic Financial Liabilities

| Basic financial liabilities, including trade and other payables, are initially recognised at transaction price, adjusted for transactions costs. Debt instruments are a subsequently carried at amortised cost, using the effective interest method. Where the arrangement constitutes a financing transaction, the debt instrument is measured at present value of future receipts, discounted at a market rate of interest.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

E O D Contracts Limited (Registered number: 04483560)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| 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 3 (2024 - 3 ) .

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 April 2024 | 361,310 |  |

| Additions | 50,132 |  |

| At 31 March 2025 | 411,442 |  |

| DEPRECIATION

| At 1 April 2024 | 230,734 |  |

| Charge for year | 40,985 |  |

| At 31 March 2025 | 271,719 |  |

| NET BOOK VALUE

| At 31 March 2025 | 139,723 |  |

| At 31 March 2024 | 130,576 |  |

5. | ULTIMATE CONTROLLING PARTY

| The controlling party is Apted Group Ltd, a company registered in England and Wales.

| The registered address is 26-28 Kempton Road, Keytec 7 Business Park, Pershore, Worcestershire, WR10 2TA.

| The ultimate controlling part is Mrs J M Apted by virtue of her controlling interest in the parent company.