Registration number: 05432958

Eythorne Building Contractors Limited

Contents

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

Eythorne Building Contractors Limited

Company Information

Directors

Mr P Dougherty Mrs A Dougherty

Company secretary

Batchelor Coop Ltd

Registered office

The New Barn Mill Lane Eastry Sandwich Kent CT13 0JW

Eythorne Building Contractors Limited

(Registration number: 05432958)
Balance Sheet as at 30 June 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	37,580	46,656
Current assets
Debtors	5	899,576	725,238
Cash at bank and in hand		1,387	176,873
		900,963	902,111
Creditors: Amounts falling due within one year	6	(572,456)	(365,246)
Net current assets		328,507	536,865
Total assets less current liabilities		366,087	583,521
Creditors: Amounts falling due after more than one year	6	(228,459)	(413,750)
Provisions for liabilities		(7,140)	(8,864)
Net assets		130,488	160,907
Capital and reserves
Called up share capital	7	100	100
Retained earnings		130,388	160,807
Shareholders' funds		130,488	160,907

For the financial year ending 30 June 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 24 September 2026 and signed on its behalf by:
 

......................................... Mr P Dougherty Director

Eythorne Building Contractors Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 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.

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 and 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.

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.

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.

Eythorne Building Contractors Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 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
Motor vehicles	25% reducing balance
Plant and machinery	15% reducing balance
Fixture and fittings	15% reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

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.

Eythorne Building Contractors Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

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 in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

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.

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 11 (2024 - 11).

Eythorne Building Contractors Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

3	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 July 2024	45,000	45,000
At 30 June 2025	45,000	45,000
Amortisation
At 1 July 2024	45,000	45,000
At 30 June 2025	45,000	45,000
Carrying amount
At 30 June 2025	-	-

4	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Motor vehicles  £	Total £
Cost or valuation
At 1 July 2024	4,583	74,828	117,387	196,798
Additions	-	333	-	333
At 30 June 2025	4,583	75,161	117,387	197,131
Depreciation
At 1 July 2024	3,441	52,926	93,775	150,142
Charge for the year	172	3,334	5,903	9,409
At 30 June 2025	3,613	56,260	99,678	159,551
Carrying amount
At 30 June 2025	970	18,901	17,709	37,580
At 30 June 2024	1,142	21,902	23,612	46,656

5

Debtors

Current	Note	2025 £	2024 £
Trade debtors		352,157	110,432
Amounts owed by related parties		170,513	44,838
Prepayments		27,337	17,793
Other debtors		349,569	552,175
		899,576	725,238

Eythorne Building Contractors Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

6

Creditors

	Note	2025 £	2024 £
Due within one year
Bank loans and overdrafts	8	50,407	15,000
Trade creditors		16,299	16,595
Other related parties		380,048	206,806
Taxation and social security		67,026	63,406
Other creditors		58,676	63,439
		572,456	365,246
Due after one year
Loans and borrowings	8	228,459	413,750

Creditors due after one year include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £228,459 (2024 - £400,000).

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100

8	Loans and borrowings

	2025 £	2024 £
Non-current loans and borrowings
Bank borrowings	-	13,750
Other borrowings	228,459	400,000
	228,459	413,750