1 August 2022 false No description of principal activity Taxfiler 2024.4 SC540279business:PrivateLimitedCompanyLtd2022-08-012023-07-31 SC5402792022-07-31 SC5402792022-08-012023-07-31 SC540279business:AuditExempt-NoAccountantsReport2022-08-012023-07-31 SC540279business:FilletedAccounts2022-08-012023-07-31 SC5402792023-07-31 SC540279business:Director12022-08-012023-07-31 SC540279business:Director22022-08-012023-07-31 SC540279business:RegisteredOffice2022-08-012023-07-31 SC5402792022-07-31 SC540279core:WithinOneYear2023-07-31 SC540279core:WithinOneYear2022-07-31 SC540279core:AfterOneYear2023-07-31 SC540279core:AfterOneYear2022-07-31 SC540279core:ShareCapitalcore:PreviouslyStatedAmount2023-07-31 SC540279core:ShareCapitalcore:PreviouslyStatedAmount2022-07-31 SC540279core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-07-31 SC540279core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-07-31 SC540279core:PreviouslyStatedAmount2023-07-31 SC540279core:PreviouslyStatedAmount2022-07-31 SC540279business:SmallEntities2022-08-012023-07-31 SC540279countries:Scotland2022-08-012023-07-31 SC540279core:PlantMachinery2022-07-31 SC540279core:MotorVehicles2022-07-31 SC540279core:FurnitureFittings2022-07-31 SC540279core:PlantMachinery2022-08-012023-07-31 SC540279core:MotorVehicles2022-08-012023-07-31 SC540279core:FurnitureFittings2022-08-012023-07-31 SC540279core:PlantMachinery2023-07-31 SC540279core:MotorVehicles2023-07-31 SC540279core:FurnitureFittings2023-07-31 SC5402792021-08-012022-07-31 iso4217:GBP xbrli:pure
Company Registration No. SC540279 (Scotland)
EBF INTERNATIONAL LTD Unaudited accounts for the year ended 31 July 2023
EBF INTERNATIONAL LTD Unaudited accounts Contents
Page
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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
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EBF INTERNATIONAL LTD Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
163,763 
73,770 
Current assets
Debtors
269,324 
437,849 
Cash at bank and in hand
208,420 
84,615 
477,744 
522,464 
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 
Capital and reserves
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
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EBF INTERNATIONAL LTD Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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 
Depreciation
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 
Net book value
At 31 July 2023
114,523 
6,640 
42,600 
163,763 
At 31 July 2022
73,770 
- 
- 
73,770 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
50,715 
40,893 
Trade debtors
218,142 
396,956 
Other debtors
467 
- 
269,324 
437,849 
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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 
VAT
- 
7,129 
Trade creditors
(171,959)
33,824 
Taxes and social security
121,918 
113,819 
Loans from directors
1 
4,121 
Accruals
11,430 
12,430 
(28,279)
181,654 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
18,690 
29,339 
Obligations under finance leases and hire purchase contracts
8,445 
- 
27,135 
29,339 
8
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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