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REGISTERED NUMBER: 05798258 (England and Wales)
















Unaudited Financial Statements

for the Year Ended 31st January 2024

for

EBP Offices Limited

EBP Offices Limited (Registered number: 05798258)






Contents of the Financial Statements
for the Year Ended 31st January 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


EBP Offices Limited

Company Information
for the Year Ended 31st January 2024







DIRECTORS: J W Rogers
J J F Barr
M W F Felton
C D Poate





REGISTERED OFFICE: Delmon House
36-38 Church Road
Burgess Hill
West Sussex
RH15 9AE





REGISTERED NUMBER: 05798258 (England and Wales)





ACCOUNTANTS: Sigma Partners
Delmon House
36-38 Church Road
Burgess Hill
West Sussex
RH15 9AE

EBP Offices Limited (Registered number: 05798258)

Statement of Financial Position
31st January 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,609 670
Investment property 5 980,000 875,000
984,609 875,670

CURRENT ASSETS
Debtors 6 6,761 6,218
Cash at bank 23,913 26,095
30,674 32,313
CREDITORS
Amounts falling due within one year 7 429,437 434,677
NET CURRENT LIABILITIES (398,763 ) (402,364 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

585,846

473,306

PROVISIONS FOR LIABILITIES 32,680 15,681
NET ASSETS 553,166 457,625

CAPITAL AND RESERVES
Called up share capital 10,000 10,000
Non distributable Fair Value gains 248,021 143,021
Retained earnings 295,145 304,604
SHAREHOLDERS' FUNDS 553,166 457,625

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 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.

EBP Offices Limited (Registered number: 05798258)

Statement of Financial Position - continued
31st January 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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 24th October 2024 and were signed on its behalf by:





M W F Felton - Director


EBP Offices Limited (Registered number: 05798258)

Notes to the Financial Statements
for the Year Ended 31st January 2024

1. STATUTORY INFORMATION

EBP Offices 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 as modified by the revaluation of certain assets.

Turnover
Turnover represents net rents and service charges received.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 20% on cost
Computer equipment - 20% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

EBP Offices Limited (Registered number: 05798258)

Notes to the Financial Statements - continued
for the Year Ended 31st January 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st February 2023 7,895
Additions 5,343
Disposals (1,920 )
At 31st January 2024 11,318
DEPRECIATION
At 1st February 2023 7,225
Charge for year 1,404
Eliminated on disposal (1,920 )
At 31st January 2024 6,709
NET BOOK VALUE
At 31st January 2024 4,609
At 31st January 2023 670

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1st February 2023 875,000
Revaluations 105,000
At 31st January 2024 980,000
NET BOOK VALUE
At 31st January 2024 980,000
At 31st January 2023 875,000

EBP Offices Limited (Registered number: 05798258)

Notes to the Financial Statements - continued
for the Year Ended 31st January 2024

5. INVESTMENT PROPERTY - continued

Fair value at 31st January 2024 is represented by:
£   
Valuation in 2014 1,755
Valuation in 2015 5,000
Valuation in 2016 12,900
Valuation in 2020 48,367
Valuation in 2021 75,000
Valuation in 2024 105,000
Cost 731,978
980,000

If investment properties had not been revalued they would have been included at the following historical cost:

2024 2023
£    £   
Cost 731,978 731,978

Investment properties were valued on an open market basis on 31st January 2024 by the directors .

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 2,157 2,108
Other debtors 4,604 4,110
6,761 6,218

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 6,948 9,231
Other creditors 422,489 425,446
429,437 434,677