1 January 2024 false No description of principal activity Taxfiler 2024.6 SC200480business:PrivateLimitedCompanyLtd2024-01-012024-12-31 SC2004802023-12-31 SC2004802024-01-012024-12-31 SC200480business:AuditExemptWithAccountantsReport2024-01-012024-12-31 SC200480business:FilletedAccounts2024-01-012024-12-31 SC2004802024-12-31 SC200480business:Director12024-01-012024-12-31 SC200480business:Director22024-01-012024-12-31 SC200480business:CompanySecretary12024-01-012024-12-31 SC200480business:RegisteredOffice2024-01-012024-12-31 SC2004802023-12-31 SC200480core:WithinOneYear2024-12-31 SC200480core:WithinOneYear2023-12-31 SC200480core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 SC200480core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 SC200480core:RevaluationReservecore:PreviouslyStatedAmount2024-12-31 SC200480core:RevaluationReservecore:PreviouslyStatedAmount2023-12-31 SC200480core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 SC200480core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 SC200480core:PreviouslyStatedAmount2024-12-31 SC200480core:PreviouslyStatedAmount2023-12-31 SC200480business:SmallEntities2024-01-012024-12-31 SC200480countries:Scotland2024-01-012024-12-31 SC200480core:LandBuildings2024-01-012024-12-31 SC200480core:PlantMachinery2024-01-012024-12-31 SC200480core:MotorVehicles2024-01-012024-12-31 SC200480core:LandBuildings2023-12-31 SC200480core:PlantMachinery2023-12-31 SC200480core:MotorVehicles2023-12-31 SC200480core:LandBuildings2024-12-31 SC200480core:PlantMachinery2024-12-31 SC200480core:MotorVehicles2024-12-31 SC200480business:OrdinaryShareClass12024-01-012024-12-31 SC200480business:OrdinaryShareClass12023-01-012023-12-31 SC2004802023-01-012023-12-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC200480 (Scotland)
EB Electrical Limited Unaudited accounts for the year ended 31 December 2024
EB Electrical Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
EB Electrical Limited Company Information for the year ended 31 December 2024
Directors
Edward Brown Jillian Brown
Secretary
Jillian Brown
Company Number
SC200480 (Scotland)
Registered Office
12 Carlingnose Park North Queensferry Fife KY11 1EX Scotland
Accountants
Ian B Wilson Limited
- 3 -
EB Electrical Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
302,237 
302,673 
Investments
5
149,000 
149,000 
451,237 
451,673 
Current assets
Debtors
6
- 
406 
Cash at bank and in hand
177,555 
181,392 
177,555 
181,798 
Creditors: amounts falling due within one year
7
(1,613)
(1,428)
Net current assets
175,942 
180,370 
Net assets
627,179 
632,043 
Capital and reserves
Called up share capital
8
1,000 
1,000 
Revaluation reserve
56,790 
56,790 
Profit and loss account
569,389 
574,253 
Shareholders' funds
627,179 
632,043 
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 2 September 2025 and were signed on its behalf by
Edward Brown Director Company Registration No. SC200480
- 4 -
EB Electrical Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
EB Electrical Limited is a private company, limited by shares, registered in Scotland, registration number SC200480. The registered office is 12 Carlingnose Park, North Queensferry, Fife, KY11 1EX, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
0%
Plant & machinery
25% & 10%
Motor vehicles
25%
Stocks
Stock is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
Investments
Investments are funds invested by Bank of Scotland on the company's behalf and are carried at cost.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement.
- 5 -
EB Electrical Limited Notes to the Accounts for the year ended 31 December 2024
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2024
300,000 
19,813 
18,733 
338,546 
At 31 December 2024
300,000 
19,813 
18,733 
338,546 
Depreciation
At 1 January 2024
- 
17,719 
18,154 
35,873 
Charge for the year
- 
243 
193 
436 
At 31 December 2024
- 
17,962 
18,347 
36,309 
Net book value
At 31 December 2024
300,000 
1,851 
386 
302,237 
At 31 December 2023
300,000 
2,094 
579 
302,673 
5
Investments
Other investments 
£ 
Valuation at 1 January 2024
149,000 
Valuation at 31 December 2024
149,000 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
- 
406 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
185 
198 
Taxes and social security
21 
- 
Loans from directors
387 
210 
Accruals
1,020 
1,020 
1,613 
1,428 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000 
1,000 
9
Controlling party
The company's ultimate controlling parties are Edward & Gillian Brown, who each own 40% of the share capital.
10
Average number of employees
During the year the average number of employees was 2 (2023: 2).
- 6 -