Company Registration No. SC540279 (Scotland)
EBF INTERNATIONAL LTD
Unaudited accounts
for the year ended 31 July 2023
EBF INTERNATIONAL LTD
Unaudited accounts
Contents
EBF INTERNATIONAL LTD
Company Information
for the year ended 31 July 2023
Directors
DANIEL CLAUDIU BERINDE
GHEORGHE NELU CIOCAN
Company Number
SC540279 (Scotland)
Registered Office
4 WOODSIDE PLACE
GLASGOW
G3 7QF
SCOTLAND
Accountants
DL Accountants Ltd
UNIT 12 MORRISON YARD
551A HIGH ROAD
TOTTENHAM
ENGLAND
N17 6SB
EBF INTERNATIONAL LTD
Statement of financial position
as at 31 July 2023
Tangible assets
163,763
73,770
Cash at bank and in hand
208,420
84,615
Creditors: amounts falling due within one year
28,279
(181,654)
Net current assets
506,023
340,810
Total assets less current liabilities
669,786
414,580
Creditors: amounts falling due after more than one year
(27,135)
(29,339)
Net assets
642,651
385,241
Called up share capital
100
100
Profit and loss account
642,551
385,141
Shareholders' funds
642,651
385,241
For the year ending 31 July 2023 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 April 2024 and were signed on its behalf by
DANIEL CLAUDIU BERINDE
Director
Company Registration No. SC540279
EBF INTERNATIONAL LTD
Notes to the Accounts
for the year ended 31 July 2023
EBF INTERNATIONAL LTD is a private company, limited by shares, registered in Scotland, registration number SC540279. The registered office is 4 WOODSIDE PLACE, GLASGOW, G3 7QF, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 August 2022
161,910
80,850
-
242,760
Additions
69,384
8,300
53,250
130,934
At 31 July 2023
231,294
89,150
53,250
373,694
At 1 August 2022
88,140
80,850
-
168,990
Charge for the year
28,631
1,660
10,650
40,941
At 31 July 2023
116,771
82,510
10,650
209,931
At 31 July 2023
114,523
6,640
42,600
163,763
At 31 July 2022
73,770
-
-
73,770
Amounts falling due within one year
Trade debtors
218,142
396,956
EBF INTERNATIONAL LTD
Notes to the Accounts
for the year ended 31 July 2023
6
Creditors: amounts falling due within one year
2023
2022
Bank loans and overdrafts
10,331
10,331
Trade creditors
(171,959)
33,824
Taxes and social security
121,918
113,819
Loans from directors
1
4,121
7
Creditors: amounts falling due after more than one year
2023
2022
Obligations under finance leases and hire purchase contracts
8,445
-
8
Average number of employees
During the year the average number of employees was 0 (2022: 0).