Registration number: 00241566

EBP Building Products Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

EBP Building Products Limited

Company Information

Directors

K Topham E O'Boyle

Registered office

Blackamoor Road Guide Blackburn BB1 2LQ

Accountants

Davidson Stant Limited The Glen Knutsford Old Road Stockton Heath Warrington Cheshire WA4 2LD

EBP Building Products Limited

(Registration number: 00241566)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	23,557	28,304
Current assets
Stocks	4	796,934	594,076
Debtors	5	4,188,015	4,125,944
Cash at bank and in hand		309,177	361,921
		5,294,126	5,081,941
Creditors: Amounts falling due within one year	6	(1,459,209)	(1,552,505)
Net current assets		3,834,917	3,529,436
Total assets less current liabilities		3,858,474	3,557,740
Creditors: Amounts falling due after more than one year	6	-	(162,633)
Provisions for liabilities		(5,139)	(5,139)
Net assets		3,853,335	3,389,968
Capital and reserves
Called up share capital	10	25,600	25,600
Other reserves		19,400	19,400
Retained earnings		3,808,335	3,344,968
Shareholders' funds		3,853,335	3,389,968

For the financial 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 28 November 2025 and signed on its behalf by:
 

.........................................

K Topham

Director

EBP Building Products Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor vehicles	25% straight line
Plant and machinery	33% straight line

EBP Building Products Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 17).

EBP Building Products Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

3	Tangible assets

	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 April 2024	23,005	363,256	386,261
Additions	-	9,527	9,527
Disposals	(17,830)	5,000	(12,830)
At 31 March 2025	5,175	377,783	382,958
Depreciation
At 1 April 2024	23,005	334,952	357,957
Charge for the year	-	14,274	14,274
Eliminated on disposal	(17,830)	5,000	(12,830)
At 31 March 2025	5,175	354,226	359,401
Carrying amount
At 31 March 2025	-	23,557	23,557
At 31 March 2024	-	28,304	28,304

4

Stocks

	2025 £	2024 £
Other inventories	796,934	594,076

5

Debtors

Current	Note	2025 £	2024 £
Trade debtors		1,149,777	1,208,965
Amounts owed by related parties	9	2,997,123	2,878,435
Prepayments		41,115	38,544
		4,188,015	4,125,944

EBP Building Products Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	7	175,000	245,700
Trade creditors		544,519	702,050
Taxation and social security		315,403	290,283
Accruals and deferred income		407,849	306,442
Other creditors		16,438	8,030
		1,459,209	1,552,505

7	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	-	162,633

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	175,000	245,700

8

Dividends

Interim dividends paid

		2025 £		2024 £
Interim dividend of £Nil per each Ordinary Share		-		-

9	Related party transactions

Directors' remuneration

The directors' remuneration for the year was as follows:

EBP Building Products Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

	2025 £	2024 £
Remuneration	147,821	125,422
Contributions paid to money purchase schemes	62,642	63,334
	210,463	188,756

Loans to related parties

2025	Parent £	Total £
At start of period	2,578,435	2,578,435
At end of period	2,578,435	2,578,435

2024	Parent £	Total £
At start of period	2,578,435	2,578,435
At end of period	2,578,435	2,578,435

10	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary Share of £1 each	25,600	25,600	25,600	25,600

11	Parent and ultimate parent undertaking

The ultimate controlling party is EBP EOT Limited (registered in England & Wales no 14512923).