E & T Building Maintenance Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 5862275

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		6,608		18,894

			6,608		18,894
CURRENT ASSETS
Debtors	6	17,386		16,199
Cash at bank and in hand		5,959		9,708

		23,345		25,907
Creditors: Amounts Falling Due Within One Year	7	(63,879 )		(50,184 )

NET CURRENT ASSETS (LIABILITIES)			(40,534 )		(24,277 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(33,926 )		(5,383 )

NET LIABILITIES			(33,926 )		(5,383 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(34,026 )		(5,483 )

SHAREHOLDERS' FUNDS			(33,926)		(5,383)

Page 1

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E & T Building Maintenance Limited

Balance Sheet (continued)

As At 30 June 2026

For the year ending 30 June 2026 the company was entitled to exemption from audit 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.

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 Howard Lux

Director

01/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

E & T Building Maintenance Limited Registered number 5862275 is a limited by shares company incorporated in England & Wales. The Registered Office is Dodle Farm, Oldham Road, Denshaw, Saddleworth, Lancashire, OL3 5RP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are Franchise Costs. They are amortised to profit and loss account over their estimated economic life of five years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% on cost
Computer Equipment	25% on cost

2.5. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

2.6. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.7. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2026	2025
Sales, marketing and distribution	1	1

	1	1

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E & T Building Maintenance Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

4. Intangible Assets

	Other
	£
Cost
As at 1 July 2025	19,117

As at 30 June 2026	19,117

Amortisation
As at 1 July 2025	19,117

As at 30 June 2026	19,117

Net Book Value
As at 30 June 2026	-

As at 1 July 2025	-

5. Tangible Assets

	Motor Vehicles	Computer Equipment	Total
	£	£	£
Cost
As at 1 July 2025	53,509	13,223	66,732
Additions	-	596	596

As at 30 June 2026	53,509	13,819	67,328

Depreciation
As at 1 July 2025	39,240	8,598	47,838
Provided during the period	10,701	2,181	12,882

As at 30 June 2026	49,941	10,779	60,720

Net Book Value
As at 30 June 2026	3,568	3,040	6,608

As at 1 July 2025	14,269	4,625	18,894

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	2,720	480
Prepayments and accrued income	-	1,343
Other debtors	14,666	14,376

	17,386	16,199

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E & T Building Maintenance Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	-	1,358
Trade creditors	14,025	8,366
Bank loans and overdrafts	12,939	16,266
Corporation tax	-	340
Other taxes and social security	6,345	8,820
Directors' loan accounts	30,570	15,034

	63,879	50,184

8. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	-	1,358

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

10. Directors Advances, Credits and Guarantees

Dividends paid to directors

11. Dividends

12. Controlling Party

The company's controlling party is HP Lux by virtue of his ownership of (100 %)% of the issued share capital in the company.