E C Construction Ltd iXBRL

Company Registration Number: NI038269

E C Construction Ltd

Director's Report and Unaudited Financial Statements

for the financial year ended 30 December 2025

E C Construction Ltd

DIRECTOR AND OTHER INFORMATION


Director	Mr. Edward Corcoran


Company Registration Number	NI038269


Registered Office and Business Address	138 Shore Road
	Ballyronan
	BT45 6LS


Accountants	Azets NI Limited
	16 Mount Charles
	Belfast
	BT7 1NZ

E C Construction Ltd

DIRECTOR'S REPORT

for the financial year ended 30 December 2025

The director presents his report and the unaudited financial statements for the financial year ended 30 December 2025.

Principal Activity

The principal activity of the company continued to be construction and building work.

Director

The director who served during the financial year is as follows:

Mr. Edward Corcoran

Statement of Director's Responsibilities

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the director is required to:

select suitable accounting policies and apply them consistently;

make judgements and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Mr. Edward Corcoran

Director

9 September 2026

E C Construction Ltd

Company Registration Number: NI038269

STATEMENT OF FINANCIAL POSITION

as at 30 December 2025

Dec 25

Dec 24

Notes

Non-Current Assets

Property, plant and equipment

440

440

─────────

Current Assets

Debtors

194,010

194,010

Cash and cash equivalents

1,796

1,796

─────────

195,806

195,806

─────────

Creditors: amounts falling due within one year

(294,531)

(294,531)

─────────

Net Current Liabilities

(98,725)

(98,725)

─────────

Total Assets less Current Liabilities

(98,285)

(98,285)

Provisions for liabilities

(183)

(183)

─────────

Net Liabilities

(98,468)

(98,468)

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Capital and Reserves

Called up share capital

Retained earnings

(98,470)

(98,470)

─────────

Equity attributable to owners of the company

(98,468)

(98,468)

═════════

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Income Statement.

For the financial year ended 30 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 9 September 2026




________________________________
Mr. Edward Corcoran
Director

E C Construction Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 30 December 2025

General Information

E C Construction Ltd is a company limited by shares incorporated in Northern Ireland. 138 Shore Road, Ballyronan, BT45 6LS is the registered office, which is also the principal place of business of the company. The nature of the company’s operations and its principal activities are set out in the Director's Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the year ended 30 December 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Property, plant and equipment and depreciation

Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:

Plant and machinery

20% Reducing Balance

Fixtures, fittings and equipment

20% Reducing Balance

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Borrowing costs

Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

Provisions

Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Going concern

The financial statements have been prepared on a going concern basis. The company had no trading activity during the year and the ability of the company to continue to trade as a going concern is dependent on the continued support of the director, hence the director feels it is appropriate to prepare the accounts on the going concern basis.

Employees

The average monthly number of employees, including director, during the financial year was:

Dec 25

Dec 24

Number

Number

Director

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5.	Property, plant and equipment
		Plant and	Fixtures,	Total
		machinery	fittings and
			equipment
		£	£	£
	Cost
	At 31 December 2024	1,517	1,936	3,453
		─────────	─────────	─────────

	At 30 December 2025	1,517	1,936	3,453
		─────────	─────────	─────────
	Depreciation
	At 31 December 2024	1,451	1,562	3,013
		─────────	─────────	─────────

	At 30 December 2025	1,451	1,562	3,013
		─────────	─────────	─────────
	Net book value
	At 30 December 2025	66	374	440
		═════════	═════════	═════════
	At 30 December 2024	66	374	440
		═════════	═════════	═════════


6.	Debtors	Dec 25	Dec 24
		£	£

	Other debtors	18,220	18,220
	Prepayments and accrued income	175,790	175,790
		─────────	─────────
		194,010	194,010
		═════════	═════════


7.	Creditors	Dec 25	Dec 24
	Amounts falling due within one year	£	£

	Bank overdrafts	58,425	58,425
	Trade creditors	103,036	103,036
	Taxation (Note 8)	224	224
	Other creditors	130,846	130,846
	Accruals	2,000	2,000
		─────────	─────────
		294,531	294,531
		═════════	═════════


8.	Taxation	Dec 25	Dec 24
		£	£

	Creditors:
	VAT	224	224
		═════════	═════════

Provisions for liabilities

The amounts provided for deferred taxation are analysed below:

Capital

Total

Total

allowances

Dec 25

Dec 24

At financial year start

183

183

183

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At financial year end

183

183

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