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REGISTERED NUMBER: 13398606 (England and Wales)











EBOR CONSTRUCTION LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2023






EBOR CONSTRUCTION LTD (REGISTERED NUMBER: 13398606)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023










Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


EBOR CONSTRUCTION LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2023







DIRECTOR: Mrs G P Gledall





REGISTERED OFFICE: Heritage House
Murton Way
Osbaldwick
York
North Yorkshire
YO19 5UW





REGISTERED NUMBER: 13398606 (England and Wales)





ACCOUNTANTS: UHY Calvert Smith
Chartered Accountants
Heritage House
Murton Way
Osbaldwick
York
North Yorkshire
YO19 5UW

EBOR CONSTRUCTION LTD (REGISTERED NUMBER: 13398606)

BALANCE SHEET
31 MAY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 52,575 7,623

CURRENT ASSETS
Stocks 1,500 1,500
Debtors 5 184,573 167,895
Cash at bank 129,082 81,432
315,155 250,827
CREDITORS
Amounts falling due within one year 6 313,412 210,242
NET CURRENT ASSETS 1,743 40,585
TOTAL ASSETS LESS CURRENT LIABILITIES 54,318 48,208

CREDITORS
Amounts falling due after more than one
year

7

(148,182

)

(148,182

)

PROVISIONS FOR LIABILITIES - (1,448 )
NET LIABILITIES (93,864 ) (101,422 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (93,964 ) (101,522 )
(93,864 ) (101,422 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

EBOR CONSTRUCTION LTD (REGISTERED NUMBER: 13398606)

BALANCE SHEET - continued
31 MAY 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 November 2023 and were signed by:





Mrs G P Gledall - Director


EBOR CONSTRUCTION LTD (REGISTERED NUMBER: 13398606)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023


1. STATUTORY INFORMATION

Ebor Construction Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The company depends on support from the directors to meet its day to day working capital requirements. This support is expected to continue for the foreseeable future. On this basis the directors consider it appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustment that would result from a withdrawal of financial support.

Turnover
Turnover represents amounts receivable for services, where the right to revenue exists, excluding value added tax. Retentions are recognised when invoiced.

Construction contracts:
When the outcome of a construction contract can be estimated reliably, contracts costs and turnover are recognised by reference to the stage of completion at the balance sheet date. Unbilled revenue is included in debtors.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% straight line
Computer equipment - 33.3% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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.


EBOR CONSTRUCTION LTD (REGISTERED NUMBER: 13398606)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2022 - 6 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2022 9,459
Additions 50,707
At 31 May 2023 60,166
DEPRECIATION
At 1 June 2022 1,836
Charge for year 5,755
At 31 May 2023 7,591
NET BOOK VALUE
At 31 May 2023 52,575
At 31 May 2022 7,623

EBOR CONSTRUCTION LTD (REGISTERED NUMBER: 13398606)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 9,023 592
Amounts recoverable on contract 130,913 167,201
Other debtors 44,637 102
184,573 167,895

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 95,821 45,149
Taxation and social security 103,184 80,233
Other creditors 114,407 84,860
313,412 210,242

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Other creditors 148,182 148,182

8. RELATED PARTY DISCLOSURES

Within creditors is an amount of £204,660 (2022 - £156,851) due to the director. £148,182 (2022 - £148,182) is due in over 1 year.

The loan to the company is interest free and has no fixed repayment terms.