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Eaton Carpentry Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Eaton Carpentry Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Eaton Carpentry Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 06497215

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible assets | 5 |  | 626,128 |  | 626,939
|  |  | 626,128 |  | 626,939
CURRENT ASSETS
Debtors | 6 | 439,476 |  | 601,127 |
Cash at bank and in hand |  | 42,375 |  | - |
|  | 481,851 |  | 601,127 |
Creditors: Amounts Falling Due Within One Year | 7 | (474,037 ) |  | (569,764 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 7,814 |  | 31,363
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 633,942 |  | 658,302
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (190,026 ) |  | (208,040 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,495 ) |  | (1,649 )
NET ASSETS |  |  | 442,421 |  | 448,613
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | 442,321 |  | 448,513
SHAREHOLDERS' FUNDS |  |  | 442,421 |  | 448,613

Page 1
Page 2
Eaton Carpentry Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 R C Eaton Director
18th August 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Eaton Carpentry Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Eaton Carpentry Limited is a private company, limited by shares, incorporated in England & Wales. The company's registered number and registered office address can be found on the Company Information page.
The company's place of business is 77 Fore Street, Topsham, Devon, EX3 0HQ.
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 is measured at the fair value of the consideration received or receivable from the sale of services, excluding discounts, rebates, value added tax and other sales taxes.
Revenue is recognised when services are delivered to customers such that risks and rewards of ownership have been transferred to them and that there is sufficient reliable evidence that delivery of goods has occurred.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2008, has been fully amortised evenly over its estimated useful life of five years.
2.4. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance and 20% on reducing balance
2.5. Taxation
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.
...CONTINUED
Page 3
Page 4
Eaton Carpentry Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.5. Taxation - continued
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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 24 (2025: 22)
24 22
4. Intangible assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 35,000
As at 31 March 2026 | 35,000
Amortisation
As at 1 April 2025 | 35,000
As at 31 March 2026 | 35,000
Net Book Value
As at 31 March 2026 | -
As at 1 April 2025 | -

5. Tangible assets

| Land & Buildings | Plant & Machinery etc. | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 618,260 | 40,826 | 659,086
Additions | - | 1,800 | 1,800
As at 31 March 2026 | 618,260 | 42,626 | 660,886

...CONTINUED
Page 4
Page 5
Eaton Carpentry Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

Depreciation
As at 1 April 2025 | - | 32,147 | 32,147
Provided during the period | - | 2,611 | 2,611
As at 31 March 2026 | - | 34,758 | 34,758
Net Book Value
As at 31 March 2026 | 618,260 | 7,868 | 626,128
As at 1 April 2025 | 618,260 | 8,679 | 626,939

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 423,788 |  | 579,544
Other debtors | 15,688 |  | 21,583
| 439,476 |  | 601,127

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 174,764 |  | 236,194
Bank loans and overdrafts | 19,150 |  | 93,593
Other creditors | 192,944 |  | 177,827
Taxation and social security | 87,179 |  | 62,150
| 474,037 |  | 569,764

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 190,026 |  | 208,040

Amounts falling due in more than five years:
Repayable by instalments

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 107,934 |  | 126,618

Page 5
Page 6
Eaton Carpentry Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
9. Secured Creditors
The following secured debts are included within creditors:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 189,984 |  | 203,318

Page 6