REGISTERED NUMBER: 03310971 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

EBS Automation Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M J Evans

K D Harland

SECRETARY:

M J Evans

REGISTERED OFFICE:

7 Heol Cropin

Dafen Industrial Estate

Dafen

Llanelli

Carmarthenshire

SA14 8QW

REGISTERED NUMBER:

03310971 (England and Wales)

ACCOUNTANTS:

Ashmole & Co.

Chartered Certified Accountants

The Old School

The Quay

Carmarthen

SA31 3LN

FIXED ASSETS

Tangible assets

4

325,474

341,475

CURRENT ASSETS

Stocks

464,601

458,777

Debtors

782,736

880,597

Cash at bank and in hand

305,357

420,922

1,552,694

1,760,296

CREDITORS

Amounts falling due within one year

420,709

653,566

NET CURRENT ASSETS

1,131,985

1,106,730

TOTAL ASSETS LESS CURRENT LIABILITIES

1,457,459

1,448,205

CREDITORS

Amounts falling due after more than one year

5

(338,924

)

(410,021

)

PROVISIONS FOR LIABILITIES

(8,248

)

(9,966

)

NET ASSETS

1,110,287

1,028,218

CAPITAL AND RESERVES

Called up share capital

5,002

5,002

Retained earnings

1,105,285

1,023,216

SHAREHOLDERS' FUNDS

1,110,287

1,028,218

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 March 2025 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 1 October 2025 and were signed on its behalf by:

M J Evans - Director

1.	STATUTORY INFORMATION

EBS Automation 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.

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.

Freehold property

-

2% on cost

Improvements to property

-

2% on cost

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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.

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.

Government grants

Capital based government based grants are treated as deferred income and amortised to the profit and loss account at the same rate at which the assets to which they relate are depreciated. Revenue based grants are taken to the profit and loss account in the period reveivable.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 31 (2024 - 36 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

1,190,864

Additions

1,594

At 31 March 2025

1,192,458

DEPRECIATION

At 1 April 2024

849,389

Charge for year

17,595

At 31 March 2025

866,984

NET BOOK VALUE

At 31 March 2025

325,474

At 31 March 2024

341,475

Included in cost of land and buildings is freehold land of £ 45,607 (2024 - £ 45,607 ) which is not depreciated.

5.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

31.3.25

31.3.24

£

£

Repayable by instalments

Bank loan

338,924

410,021

6.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Bank loans

338,924

410,021

Bank borrowings are secured by means of a charge over the company's assets.

7.	ULTIMATE CONTROLLING PARTY

The controlling party is EBS Global Limited.