IRIS Accounts Production v24.2.0.383 06581858 Board of Directors 1.6.23 31.5.24 31.5.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh065818582023-05-31065818582024-05-31065818582023-06-012024-05-31065818582022-05-31065818582022-06-012023-05-31065818582023-05-3106581858ns15:EnglandWales2023-06-012024-05-3106581858ns14:PoundSterling2023-06-012024-05-3106581858ns10:Director12023-06-012024-05-3106581858ns10:PrivateLimitedCompanyLtd2023-06-012024-05-3106581858ns10:SmallEntities2023-06-012024-05-3106581858ns10:AuditExempt-NoAccountantsReport2023-06-012024-05-3106581858ns10:SmallCompaniesRegimeForDirectorsReport2023-06-012024-05-3106581858ns10:SmallCompaniesRegimeForAccounts2023-06-012024-05-3106581858ns10:AbridgedAccounts2023-06-012024-05-310658185812023-06-012024-05-3106581858ns10:Director22023-06-012024-05-3106581858ns10:Director42023-06-012024-05-3106581858ns10:RegisteredOffice2023-06-012024-05-3106581858ns5:CurrentFinancialInstruments2024-05-3106581858ns5:CurrentFinancialInstruments2023-05-3106581858ns5:Non-currentFinancialInstruments2024-05-3106581858ns5:Non-currentFinancialInstruments2023-05-3106581858ns5:ShareCapital2024-05-3106581858ns5:ShareCapital2023-05-3106581858ns5:SharePremium2024-05-3106581858ns5:SharePremium2023-05-3106581858ns5:RetainedEarningsAccumulatedLosses2024-05-3106581858ns5:RetainedEarningsAccumulatedLosses2023-05-3106581858ns5:NetGoodwill2023-06-012024-05-3106581858ns5:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3106581858ns5:FurnitureFittings2023-06-012024-05-3106581858ns5:MotorVehicles2023-06-012024-05-3106581858ns5:ComputerEquipment2023-06-012024-05-3106581858ns5:WithinOneYear2024-05-3106581858ns5:WithinOneYear2023-05-3106581858ns5:BetweenOneFiveYears2024-05-3106581858ns5:BetweenOneFiveYears2023-05-3106581858ns5:AllPeriods2024-05-3106581858ns5:AllPeriods2023-05-3106581858ns10:Director222023-05-3106581858ns10:Director222022-05-3106581858ns10:Director222023-06-012024-05-3106581858ns10:Director222022-06-012023-05-3106581858ns10:Director222024-05-3106581858ns10:Director222023-05-31
REGISTERED NUMBER: 06581858 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2024

FOR

EHB COMMERCIAL LIMITED

EHB COMMERCIAL LIMITED (REGISTERED NUMBER: 06581858)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 May 2024




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 2024







DIRECTORS: S W Hain
N J Evans
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 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 7,722 8,574
Investments 6 43,500 93,500
51,222 102,074

CURRENT ASSETS
Debtors 23,212 87,873
Prepayments and accrued income 22,879 7,533
Cash at bank and in hand 186,472 135,177
232,563 230,583
CREDITORS
Amounts falling due within one year 210,773 247,174
NET CURRENT ASSETS/(LIABILITIES) 21,790 (16,591 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

73,012

85,483

CREDITORS
Amounts falling due after more than one year (11,548 ) (21,819 )

PROVISIONS FOR LIABILITIES (1,271 ) (1,147 )
NET ASSETS 60,193 62,517

CAPITAL AND RESERVES
Called up share capital 4 4
Share premium 49,999 49,999
Retained earnings 10,190 12,514
SHAREHOLDERS' FUNDS 60,193 62,517

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 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 2024


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 2024 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 September 2024 and were signed on its behalf by:





N J Evans - Director


EHB COMMERCIAL LIMITED (REGISTERED NUMBER: 06581858)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 May 2024

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.


EHB COMMERCIAL LIMITED (REGISTERED NUMBER: 06581858)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 May 2024

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.

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 14 (2023 - 15 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 June 2023
and 31 May 2024 20,800
AMORTISATION
At 1 June 2023
and 31 May 2024 20,800
NET BOOK VALUE

At 31 May 2024 -
At 31 May 2023 -

EHB COMMERCIAL LIMITED (REGISTERED NUMBER: 06581858)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 May 2024

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 June 2023 19,279
Additions 2,023
At 31 May 2024 21,302
DEPRECIATION
At 1 June 2023 10,705
Charge for year 2,875
At 31 May 2024 13,580
NET BOOK VALUE
At 31 May 2024 7,722
At 31 May 2023 8,574

6. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST
At 1 June 2023 93,500
Impairments (50,000 )
At 31 May 2024 43,500
NET BOOK VALUE
At 31 May 2024 43,500
At 31 May 2023 93,500

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 3,053 3,053
Between one and five years 764 3,817
3,817 6,870

EHB COMMERCIAL LIMITED (REGISTERED NUMBER: 06581858)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 May 2024

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 £24,070 (2023 - £12,282).Balance outstanding at the period end amounted to £2,698 (2023 - £2,368).

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2024 and 31 May 2023:

2024 2023
£    £   
S W Hain
Balance outstanding at start of year (6,884 ) (1,041 )
Amounts advanced 64,599 51,285
Amounts repaid (52,102 ) (57,128 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 5,613 (6,884 )

10. 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.