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REGISTERED NUMBER: 06581858 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2023

FOR

EHB COMMERCIAL LIMITED

EHB COMMERCIAL LIMITED (REGISTERED NUMBER: 06581858)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 May 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


EHB COMMERCIAL LIMITED

COMPANY INFORMATION
for the year ended 31 May 2023







DIRECTORS: S W Hain
N J Evans
S D Blake
S J Gregory MRICS



REGISTERED OFFICE: Somerset House
Clarendon Place
Leamington Spa
Warwickshire
CV32 5QN



REGISTERED NUMBER: 06581858 (England and Wales)



BANKERS: HSBC
PO Box 88
The Parade
Leamington Spa
Warwickshire
CV32 4BU

EHB COMMERCIAL LIMITED (REGISTERED NUMBER: 06581858)

ABRIDGED BALANCE SHEET
31 May 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 8,574 3,269
Investments 6 93,500 143,500
102,074 146,769

CURRENT ASSETS
Debtors 87,873 69,112
Prepayments and accrued income 7,533 16,146
Cash at bank and in hand 135,177 222,019
230,583 307,277
CREDITORS
Amounts falling due within one year 247,174 287,081
NET CURRENT (LIABILITIES)/ASSETS (16,591 ) 20,196
TOTAL ASSETS LESS CURRENT
LIABILITIES

85,483

166,965

CREDITORS
Amounts falling due after more than one
year

(21,819

)

(31,795

)

PROVISIONS FOR LIABILITIES (1,147 ) (54 )
NET ASSETS 62,517 135,116

CAPITAL AND RESERVES
Called up share capital 4 4
Share premium 49,999 49,999
Retained earnings 12,514 85,113
SHAREHOLDERS' FUNDS 62,517 135,116

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 directors acknowledge their 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.

EHB COMMERCIAL LIMITED (REGISTERED NUMBER: 06581858)

ABRIDGED 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 May 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 16 November 2023 and were signed on its behalf by:





S D Blake - Director


EHB COMMERCIAL LIMITED (REGISTERED NUMBER: 06581858)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 May 2023

1. STATUTORY INFORMATION

EHB Commercial Limited 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 financial statements are presented in sterling which is the functional currency of the company and is rounded to the nearest £1.

Turnover
Turnover comprises the value of sales (excluding value added tax and similar taxes) of services provided in the normal course of business. Revenue is recognised in respect of service contracts when the company obtains the right to consideration.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures & fittings - 25% on cost
Bike - 25% on cost
Computer equipment - 25% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost, less any impairment in value.

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 or deferred taxation assets and liabilities are not discounted.

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.

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.

EHB COMMERCIAL LIMITED (REGISTERED NUMBER: 06581858)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 May 2023

2. ACCOUNTING POLICIES - continued

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 15 (2022 - 20 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 June 2022
and 31 May 2023 20,800
AMORTISATION
At 1 June 2022
and 31 May 2023 20,800
NET BOOK VALUE

At 31 May 2023 -
At 31 May 2022 -

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 June 2022 29,424
Additions 8,080
Disposals (18,225 )
At 31 May 2023 19,279
DEPRECIATION
At 1 June 2022 26,155
Charge for year 2,775
Eliminated on disposal (18,225 )
At 31 May 2023 10,705
NET BOOK VALUE
At 31 May 2023 8,574
At 31 May 2022 3,269

EHB COMMERCIAL LIMITED (REGISTERED NUMBER: 06581858)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 May 2023

6. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST
At 1 June 2022 143,500
Impairments (50,000 )
At 31 May 2023 93,500
NET BOOK VALUE
At 31 May 2023 93,500
At 31 May 2022 143,500

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year 3,053 -
Between one and five years 3,817 -
6,870 -

8. PENSION COMMITMENTS

The company operates a defined contribution pension scheme in respect of the directors and employees. The scheme and its assets are held by independent managers. The pension charge represents contributions due from the company and amounted to £12,282 (2022 - £3,545).Balance outstanding at the period end amounted to £2,368 (2022 - £663).

9. CONTROLLING INTERESTS

The directors are considered to be the ultimate controlling parties by virtue of their ability to act in concert in respect of the financial and operating policies of the company.