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Company No: 13398606 (England and Wales)

EBOR CONSTRUCTION LTD

Unaudited Financial Statements
For the financial year ended 31 May 2024
Pages for filing with the registrar

EBOR CONSTRUCTION LTD

Unaudited Financial Statements

For the financial year ended 31 May 2024

Contents

EBOR CONSTRUCTION LTD

COMPANY INFORMATION

For the financial year ended 31 May 2024
EBOR CONSTRUCTION LTD

COMPANY INFORMATION (continued)

For the financial year ended 31 May 2024
DIRECTORS Mr P Gledall (Appointed 27 March 2024)
Mrs W Gledall
REGISTERED OFFICE Lindum Business Park
York Road
Elvington
York
United Kingdom
COMPANY NUMBER 13398606 (England and Wales)
ACCOUNTANT Morrell Middleton Auditors Ltd
Chartered Certified Accountants
Wellington House
Aviator Court
York
YO30 4UZ
EBOR CONSTRUCTION LTD

BALANCE SHEET

As at 31 May 2024
EBOR CONSTRUCTION LTD

BALANCE SHEET (continued)

As at 31 May 2024
Note 2024 2023
£ £
Fixed assets
Tangible assets 3 55,689 52,575
55,689 52,575
Current assets
Stocks 4 0 1,500
Debtors
- due within one year 5 479,424 184,573
- due after more than one year 5 9,600 0
Cash at bank and in hand 6 213,913 129,082
702,937 315,155
Creditors: amounts falling due within one year 7 ( 448,642) ( 313,412)
Net current assets 254,295 1,743
Total assets less current liabilities 309,984 54,318
Creditors: amounts falling due after more than one year 8 ( 148,182) ( 148,182)
Net assets/(liabilities) 161,802 ( 93,864)
Capital and reserves
Called-up share capital 9 100 100
Profit and loss account 161,702 ( 93,964 )
Total shareholders' funds/(deficit) 161,802 ( 93,864)

For the financial year ending 31 May 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Ebor Construction Ltd (registered number: 13398606) were approved and authorised for issue by the Board of Directors on 03 September 2024. They were signed on its behalf by:

Mr P Gledall
Director
EBOR CONSTRUCTION LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 May 2024
EBOR CONSTRUCTION LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 May 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Ebor Construction Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Lindum Business Park, York Road, Elvington, York, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc. 3 - 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the year, including directors 9 8

3. Tangible assets

Plant and machinery etc. Total
£ £
Cost
At 01 June 2023 60,166 60,166
Additions 22,274 22,274
Disposals ( 3,800) ( 3,800)
At 31 May 2024 78,640 78,640
Accumulated depreciation
At 01 June 2023 7,591 7,591
Charge for the financial year 15,756 15,756
Disposals ( 396) ( 396)
At 31 May 2024 22,951 22,951
Net book value
At 31 May 2024 55,689 55,689
At 31 May 2023 52,575 52,575

4. Stocks

2024 2023
£ £
Stocks 0 1,500

5. Debtors

2024 2023
£ £
Debtors: amounts falling due within one year
Trade debtors 975 9,023
Amounts recoverable on contracts 334,140 130,911
Prepayments 23,478 4,042
Retentions receivable 120,831 40,597
479,424 184,573
Debtors: amounts falling due after more than one year
Other debtors 9,600 0

6. Cash and cash equivalents

2024 2023
£ £
Cash at bank and in hand 213,913 129,082

7. Creditors: amounts falling due within one year

2024 2023
£ £
Trade creditors 182,219 95,820
CIS withheld 19,549 10,014
Taxation and social security 149,133 92,412
Other creditors 97,741 115,166
448,642 313,412

8. Creditors: amounts falling due after more than one year

2024 2023
£ £
Other creditors 148,182 148,182

There are no amounts included above in respect of which any security has been given by the small entity.

9. Called-up share capital

2024 2023
£ £
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each 100 100