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EBUILD UK LTD

Registered Number
06893779
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

EBUILD UK LTD
Company Information
for the year from 1 July 2023 to 30 June 2024

Directors

RAWLINGS, Brenda
RAWLINGS, Michael Coath

Registered Address

Highgates
Trekenner
Launceston
PL15 9PH

Registered Number

06893779 (England and Wales)
EBUILD UK LTD
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets45,1271,383
5,1271,383
Current assets
Stocks582,605105,434
Debtors53,56118,237
Cash at bank and on hand254,580555,555
390,746679,226
Creditors amounts falling due within one year6(48,480)(185,910)
Net current assets (liabilities)342,266493,316
Total assets less current liabilities347,393494,699
Net assets347,393494,699
Capital and reserves
Called up share capital100100
Profit and loss account347,293494,599
Shareholders' funds347,393494,699
The financial statements were approved and authorised for issue by the Board of Directors on 13 November 2024, and are signed on its behalf by:
RAWLINGS, Brenda
Director
Registered Company No. 06893779
EBUILD UK LTD
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets are amortised over 10 years.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Office Equipment25
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year22
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 July 2310,00010,000
At 30 June 2410,00010,000
Amortisation and impairment
At 01 July 2310,00010,000
At 30 June 2410,00010,000
Net book value
At 30 June 24--
At 30 June 23--
4.Tangible fixed assets

Land & buildings

Office Equipment

Total

£££
Cost or valuation
At 01 July 23-4,0824,082
Additions4,488-4,488
At 30 June 244,4884,0828,570
Depreciation and impairment
At 01 July 23-2,6992,699
Charge for year262482744
At 30 June 242623,1813,443
Net book value
At 30 June 244,2269015,127
At 30 June 23-1,3831,383
5.Stocks

2024

2023

££
Finished goods82,605105,434
Total82,605105,434
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables26,67559,449
Taxation and social security21,80534,790
Other creditors-91,541
Accrued liabilities and deferred income-130
Total48,480185,910
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Directors advances, credits and guarantees
As at 30 June 2024, the company was owed £41,317 from directors Brenda and Michael.