EM & SM CONSTRUCTION LTD

Company Registration Number:
NI608153 (Northern Ireland)

Unaudited abridged accounts for the year ended 31 December 2025

Period of accounts

Start date: 01 January 2025

End date: 31 December 2025

EM & SM CONSTRUCTION LTD

Contents of the Financial Statements

for the Period Ended 31 December 2025

Balance sheet
Notes

EM & SM CONSTRUCTION LTD

Balance sheet

As at 31 December 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 56,873 102,634
Total fixed assets: 56,873 102,634
Current assets
Stocks: 44,600 62,500
Debtors:   210,360 17,840
Cash at bank and in hand: 694,507 285,377
Total current assets: 949,467 365,717
Creditors: amounts falling due within one year:   (183,696) (72,092)
Net current assets (liabilities): 765,771 293,625
Total assets less current liabilities: 822,644 396,259
Total net assets (liabilities): 822,644 396,259
Capital and reserves
Called up share capital: 2 2
Profit and loss account: 822,642 396,257
Shareholders funds: 822,644 396,259

The notes form part of these financial statements

EM & SM CONSTRUCTION LTD

Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 16 September 2026
and signed on behalf of the board by:

Name: Thomas Murphy
Status: Director

The notes form part of these financial statements

EM & SM CONSTRUCTION LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

EM & SM CONSTRUCTION LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

2. Employees

2025 2024
Average number of employees during the period 9 9

EM & SM CONSTRUCTION LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Tangible Assets

Total
Cost £
At 01 January 2025 324,904
Additions 3,500
At 31 December 2025 328,404
Depreciation
At 01 January 2025 222,270
Charge for year 49,261
At 31 December 2025 271,531
Net book value
At 31 December 2025 56,873
At 31 December 2024 102,634