IRIS Accounts Production v24.3.0.553 SC162955 Board of Directors 1.2.23 31.1.24 31.1.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC1629552023-01-31SC1629552024-01-31SC1629552023-02-012024-01-31SC1629552022-01-31SC1629552022-02-012023-01-31SC1629552023-01-31SC162955ns15:Scotland2023-02-012024-01-31SC162955ns14:PoundSterling2023-02-012024-01-31SC162955ns10:Director12023-02-012024-01-31SC162955ns10:PrivateLimitedCompanyLtd2023-02-012024-01-31SC162955ns10:SmallEntities2023-02-012024-01-31SC162955ns10:AuditExemptWithAccountantsReport2023-02-012024-01-31SC162955ns10:SmallCompaniesRegimeForDirectorsReport2023-02-012024-01-31SC162955ns10:SmallCompaniesRegimeForAccounts2023-02-012024-01-31SC162955ns10:FullAccounts2023-02-012024-01-31SC162955ns10:Director22023-02-012024-01-31SC162955ns10:CompanySecretary12023-02-012024-01-31SC162955ns10:RegisteredOffice2023-02-012024-01-31SC162955ns5:CurrentFinancialInstruments2024-01-31SC162955ns5:CurrentFinancialInstruments2023-01-31SC162955ns5:ShareCapital2024-01-31SC162955ns5:ShareCapital2023-01-31SC162955ns5:FurtherSpecificReserve1ComponentTotalEquity2024-01-31SC162955ns5:FurtherSpecificReserve1ComponentTotalEquity2023-01-31SC162955ns5:RetainedEarningsAccumulatedLosses2024-01-31SC162955ns5:RetainedEarningsAccumulatedLosses2023-01-31SC162955ns5:PlantMachinery2023-02-012024-01-31SC162955ns5:MotorVehicles2023-02-012024-01-31SC162955ns5:LandBuildings2023-01-31SC162955ns5:PlantMachinery2023-01-31SC162955ns5:MotorVehicles2023-01-31SC162955ns5:ComputerEquipment2023-01-31SC162955ns5:LandBuildings2023-02-012024-01-31SC162955ns5:ComputerEquipment2023-02-012024-01-31SC162955ns5:LandBuildings2024-01-31SC162955ns5:PlantMachinery2024-01-31SC162955ns5:MotorVehicles2024-01-31SC162955ns5:ComputerEquipment2024-01-31SC162955ns5:LandBuildings2023-01-31SC162955ns5:PlantMachinery2023-01-31SC162955ns5:MotorVehicles2023-01-31SC162955ns5:ComputerEquipment2023-01-31SC162955ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-01-31SC162955ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2024-01-31SC162955ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-01-31SC162955ns5:WithinOneYearns5:CurrentFinancialInstruments2024-01-31SC162955ns5:WithinOneYearns5:CurrentFinancialInstruments2023-01-31
REGISTERED NUMBER: SC162955 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2024

FOR

EBBA SERVICES LIMITED

EBBA SERVICES LIMITED (REGISTERED NUMBER: SC162955)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


EBBA SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2024







DIRECTORS: J C Scougal
Miss A MacGregor





SECRETARY: Miss A MacGregor





REGISTERED OFFICE: Swinwood Mill Farm
Reston
Eyemouth
Berwickshire
TD14 5JL





REGISTERED NUMBER: SC162955 (Scotland)





ACCOUNTANTS: J.H. Greenwood & Company
Chartered Accountants
Ava Lodge
Castle Terrace
Berwick Upon Tweed
Northumberland
TD15 1NP

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
EBBA SERVICES LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ebba Services Limited for the year ended 31 January 2024 which comprise the Profit and Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Ebba Services Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Ebba Services Limited and state those matters that we have agreed to state to the Board of Directors of Ebba Services Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ebba Services Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Ebba Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Ebba Services Limited. You consider that Ebba Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Ebba Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






J.H. Greenwood & Company
Chartered Accountants
Ava Lodge
Castle Terrace
Berwick Upon Tweed
Northumberland
TD15 1NP


28 October 2024

EBBA SERVICES LIMITED (REGISTERED NUMBER: SC162955)

BALANCE SHEET
31 JANUARY 2024

31/1/24 31/1/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 154,514 152,595

CURRENT ASSETS
Stocks 5 1,950 4,050
Debtors 6 - 6,565
Investments 7 1 1
Cash at bank 18,799 2,598
20,750 13,214
CREDITORS
Amounts falling due within one year 8 99,276 88,566
NET CURRENT LIABILITIES (78,526 ) (75,352 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

75,988

77,243

PROVISIONS FOR LIABILITIES 8,782 9,146
NET ASSETS 67,206 68,097

CAPITAL AND RESERVES
Called up share capital 4 4
Other reserves 140,444 140,444
Retained earnings (73,242 ) (72,351 )
SHAREHOLDERS' FUNDS 67,206 68,097

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

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

EBBA SERVICES LIMITED (REGISTERED NUMBER: SC162955)

BALANCE SHEET - continued
31 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 October 2024 and were signed on its behalf by:





J C Scougal - Director


EBBA SERVICES LIMITED (REGISTERED NUMBER: SC162955)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1. STATUTORY INFORMATION

Ebba Services Limited is a private company, limited by shares , registered in Scotland. 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

EBBA SERVICES LIMITED (REGISTERED NUMBER: SC162955)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

2. ACCOUNTING POLICIES - continued

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 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Freehold Plant and Motor Computer
property machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 February 2023 104,456 128,615 37,812 517 271,400
Additions - 15,222 - - 15,222
Disposals - (28,500 ) (6,000 ) - (34,500 )
At 31 January 2024 104,456 115,337 31,812 517 252,122
DEPRECIATION
At 1 February 2023 - 93,957 24,621 227 118,805
Charge for year - 5,868 3,030 129 9,027
Eliminated on disposal - (25,292 ) (4,932 ) - (30,224 )
At 31 January 2024 - 74,533 22,719 356 97,608
NET BOOK VALUE
At 31 January 2024 104,456 40,804 9,093 161 154,514
At 31 January 2023 104,456 34,658 13,191 290 152,595

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:
Plant and
machinery
£   
COST
At 1 February 2023
and 31 January 2024 6,500
DEPRECIATION
At 1 February 2023
and 31 January 2024 492
NET BOOK VALUE
At 31 January 2024 6,008
At 31 January 2023 6,008

5. STOCKS
31/1/24 31/1/23
£    £   
Stocks : livestock 1,950 4,050

EBBA SERVICES LIMITED (REGISTERED NUMBER: SC162955)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/1/24 31/1/23
£    £   
Other debtors - 3,323
VAT - 3,242
- 6,565

7. CURRENT ASSET INVESTMENTS
31/1/24 31/1/23
£    £   
Unlisted investments 1 1

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/1/24 31/1/23
£    £   
Trade creditors 4,169 3,051
VAT 3 -
Directors' current accounts 88,087 77,996
Accruals and deferred income 7,017 7,519
99,276 88,566