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COMPANY REGISTRATION NUMBER: 06238400

EBL Investments Ltd

Filleted Unaudited Financial Statements

31 March 2025

EBL Investments Ltd

Statement of Financial Position

31 March 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Investments | 4 |  | 960,000 | 960,000

Current assets

Stocks | 50,000 |  | 50,000
Debtors | 5 | 349,897 |  | 360,784
Cash at bank and in hand | 37,077 |  | 47,013
| --------- |  | ---------
| 436,974 |  | 457,797

Creditors: amounts falling due within one year | 6 | 103,615 |  | 104,392
| --------- |  | ---------
Net current assets |  | 333,359 | 353,405
|  | ------------ | ------------
Total assets less current liabilities |  | 1,293,359 | 1,313,405

Creditors: amounts falling due after more than one year | 7 |  | 295,032 | 322,678

Provisions

Taxation including deferred tax |  | 102,500 | 102,500
|  | ------------ | ------------
Net assets |  | 895,827 | 888,227
|  | ------------ | ------------

Capital and reserves

Called up share capital |  | 2 | 2
Revaluation reserve |  | 410,000 | 410,000
Profit and loss account |  | 485,825 | 478,225
|  | --------- | ---------
Shareholders funds |  | 895,827 | 888,227
|  | --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

EBL Investments Ltd

Statement of Financial Position (continued)

31 March 2025
These financial statements were approved by the board of directors and authorised for issue on 30 September 2025 , and are signed on behalf of the board by:

Mr E P Basnett
Director

Company registration number: 06238400

EBL Investments Ltd

Notes to the Financial Statements

Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is EBL Group, Sutton Quays Business Park, Sutton Weaver, Runcorn, Cheshire, WA7 3EH.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
These financial statements have been prepared on the going concern basis as the directors believe this to be appropriate and that the company will continue to meet its liabilities as they fall due.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Investments
Investment property is included at fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Stocks
Stock represents the cost of land acquired for development and associated further development costs.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
4. Investments

| Investment properties
| £
Cost |
At 1 April 2024 and 31 March 2025 | 960,000
| ---------
Impairment |
At 1 April 2024 and 31 March 2025 | –
| ---------

Carrying amount |
At 31 March 2025 | 960,000
| ---------
At 31 March 2024 | 960,000
| ---------

5. Debtors

| 2025 | 2024
| £ | £
Trade debtors | ( 10,600) | ( 10,600)
Other debtors | 360,497 | 371,384
| --------- | ---------
| 349,897 | 360,784
| --------- | ---------

6. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 26,603 | 25,776
Trade creditors | 2,369 | 329
Corporation tax | 1,956 | 15,858
Social security and other taxes | 13,663 | 11,112
Other creditors | 59,024 | 51,317
| --------- | ---------
| 103,615 | 104,392
| --------- | ---------

Bank loans of £17,603 are secured on the assets of the company.
7. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 295,032 | 322,678
| --------- | ---------

Bank loans of £293,532 are secured on the assets of the company.
Included in creditors due after more than one year is an amount of £205,516 in respect of liabilities payable by instalments which fall due after more than five years from the reporting date.
8. Directors' advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:

| 2025
|  | Balance brought forward | Advances/ (credits) to the directors | Balance outstanding
|  | £ | £ | £
| Mr E P Basnett | ( 9,513) | – | ( 9,513)
| Mr R J Wilson | ( 17,000) | 17,000 | –
|  | -------- | -------- | -------
|  | ( 26,513) | 17,000 | ( 9,513)
|  | -------- | -------- | -------

| 2024
|  | Balance brought forward | Advances/ (credits) to the directors | Balance outstanding
|  | £ | £ | £
| Mr E P Basnett | ( 9,513) | – | ( 9,513)
| Mr R J Wilson | – | ( 17,000) | ( 17,000)
|  | ------- | -------- | --------
|  | ( 9,513) | ( 17,000) | ( 26,513)
|  | ------- | -------- | --------