Registration number: NI671520

EACP Builders Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

EACP Builders Ltd

Company Information

Directors

Mr Ciaran Poland John Thomas Poland

Registered office

10 St. Annes Terrace Mayobridge Newry Co Down United Kingdom BT34 2HQ

Accountants

SP McKeown & Co Ltd Chartered Certified Accountants, Registered Auditors and Tax Advisors5 Lower Catherine Street Newry Co Down BT35 6BE

EACP Builders Ltd

(Registration number: NI671520)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	3,277	4,096
Current assets
Debtors	5	355	257
Creditors: Amounts falling due within one year	6	(14,166)	(13,728)
Net current liabilities		(13,811)	(13,471)
Total assets less current liabilities		(10,534)	(9,375)
Provisions for liabilities		(622)	(778)
Net liabilities		(11,156)	(10,153)
Capital and reserves
Called up share capital	7	100	100
Retained earnings		(11,256)	(10,253)
Shareholders' deficit		(11,156)	(10,153)

For the financial year ending 31 August 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 30 July 2026 and signed on its behalf by:
 

......................................... Mr Ciaran Poland Director

EACP Builders Ltd

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

1	General information

The company is a private company limited by share capital, incorporated in Northern Ireland.

The company was formerly known as C Poland Agri Ltd.

The address of its registered office is:
10 St. Annes Terrace
Mayobridge
Newry
Co Down
BT34 2HQ
United Kingdom

These financial statements were authorised for issue by the Board on 30 July 2026.

2	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.

Tax

The tax expense for the period comprises deferred 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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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.

EACP Builders Ltd

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

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
Plant and Machinery	20% Reducing Balance

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.

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2024 - 1).

EACP Builders Ltd

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

4	Tangible assets

	Other tangible assets £	Total £
Cost or valuation
At 1 September 2024	10,000	10,000
At 31 August 2025	10,000	10,000
Depreciation
At 1 September 2024	5,904	5,904
Charge for the year	819	819
At 31 August 2025	6,723	6,723
Carrying amount
At 31 August 2025	3,277	3,277
At 31 August 2024	4,096	4,096

5

Debtors

Current	2025 £	2024 £
Other debtors	355	257
	355	257

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	704	278
Taxation and social security	320	320
Accruals and deferred income	350	500
Other creditors	12,792	12,630
	14,166	13,728

7	Share capital

Allotted, called up and fully paid shares

EACP Builders Ltd

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

	2025		2024
	No.	£	No.	£
Ordinary Share Capital of £1 each	100	100	100	100

8	Related party transactions