Registration number: 10872897

East Anglia Utilities Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

East Anglia Utilities Ltd

Company Information

Directors

Adrian Paul Wood Carly Anne Steele

Registered office

Unit 11 Platinum Business Park Thorby Avenue March Cambs PE15 0AR

Accountants

Mansell & Co Chartered Certified Accountants5 Ducketts Wharf South Street Bishop Stortford Hertfordshire CM23 3AR

East Anglia Utilities Ltd

(Registration number: 10872897)
Balance Sheet as at 31 July 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	766,044	387,307
Current assets
Debtors	4	1,117,957	766,903
Cash at bank and in hand		242,317	437,041
		1,360,274	1,203,944
Creditors: Amounts falling due within one year	5	(580,110)	(365,269)
Net current assets		780,164	838,675
Total assets less current liabilities		1,546,208	1,225,982
Creditors: Amounts falling due after more than one year	5	(285,322)	(55,698)
Net assets		1,260,886	1,170,284
Capital and reserves
Called up share capital		101	101
Retained earnings		1,260,785	1,170,183
Shareholders' funds		1,260,886	1,170,284

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 28 April 2026 and signed on its behalf by:
 

......................................... Adrian Paul Wood Director

East Anglia Utilities Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor vehicles	25% reducing balance

East Anglia Utilities Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Plant and machinery

25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

East Anglia Utilities Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 10 (2024 - 2).

East Anglia Utilities Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

3	Tangible assets

	Plant and machinery £	Motor vehicles  £	Total £
Cost or valuation
At 1 August 2024	188,221	423,459	611,680
Additions	60,686	577,021	637,707
Disposals	-	(11,400)	(11,400)
At 31 July 2025	248,907	989,080	1,237,987
Depreciation
At 1 August 2024	86,470	137,903	224,373
Charge for the year	40,617	214,746	255,363
Eliminated on disposal	-	(7,793)	(7,793)
At 31 July 2025	127,087	344,856	471,943
Carrying amount
At 31 July 2025	121,820	644,224	766,044
At 31 July 2024	101,751	285,556	387,307

4

Debtors

Current	2025 £	2024 £
Trade debtors	973,642	542,363
Other debtors	144,315	224,540
	1,117,957	766,903

East Anglia Utilities Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

5

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	6	148,939	50,086
Trade creditors		197,836	132,276
Taxation and social security		86,407	114,392
Accruals and deferred income		19,936	4,322
Other creditors		126,992	64,193
		580,110	365,269

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	6	285,322	55,698

East Anglia Utilities Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

6	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	8,000	10,000
Hire purchase contracts	104,726	-
Finance lease liabilities	172,596	45,698
	285,322	55,698

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	2,000	8,000
Hire purchase contracts	90,009	33,104
Finance lease liabilities	56,930	8,982
	148,939	50,086