REGISTERED NUMBER: 00398178 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

EAST BROS. (TIMBER) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

E E Applin

R East

M J Gilbert

REGISTERED OFFICE:

The Saw Mills

West Dean

Salisbury

Wiltshire

SP5 1JA

REGISTERED NUMBER:

00398178 (England and Wales)

ACCOUNTANTS:

Fawcetts LLP

Chartered Accountants

Windover House

St. Ann Street

Salisbury

SP1 2DR

FIXED ASSETS

Tangible assets

4

1,328,526

1,344,414

CURRENT ASSETS

Stocks

2,905,019

2,869,503

Debtors

5

793,187

845,232

Cash at bank and in hand

318,060

386,829

4,016,266

4,101,564

CREDITORS

Amounts falling due within one year

6

2,278,543

1,923,372

NET CURRENT ASSETS

1,737,723

2,178,192

TOTAL ASSETS LESS CURRENT LIABILITIES

3,066,249

3,522,606

CREDITORS

Amounts falling due after more than one year

7

(20,797

)

(43,484

)

PROVISIONS FOR LIABILITIES

(198,202

)

(191,807

)

NET ASSETS

2,847,250

3,287,315

CAPITAL AND RESERVES

Called up share capital

9

10,000

10,000

Share premium

4,596

4,596

Retained earnings

2,832,654

3,272,719

SHAREHOLDERS' FUNDS

2,847,250

3,287,315

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

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 November 2025 and were signed on its behalf by:

M J Gilbert - Director

1.	STATUTORY INFORMATION

East Bros. (Timber) 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.

The financial statements have been prepared on a going concern basis and are presented in Sterling (£) which is the functional currency of the company.

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

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT. The policy for the recognition of income in respect of timber and wood sale is the point at which the item is delivered to the customer.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

Straight line over 50 years

Plant and machinery

-

15% on reducing balance and 5% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Debtors

Debtors are measured at their recoverable amount.

Creditors

Creditors and provisions are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Foreign exchange

Transactions in currencies other than the functional currency (foreign currency) are initially recorded at the exchange rate prevailing on the date of the transaction.

All translation differences are taken to profit or loss, except to the extent that they relate to gains or losses on non-monetary items recognised in other comprehensive income, when the related translation gain or loss is

also recognised in other comprehensive income.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 33 (2024 - 32 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 September 2024

61,123

2,718,730

2,779,853

Additions

-

175,390

175,390

Disposals

-

(5,366

)

(5,366

)

At 31 August 2025

61,123

2,888,754

2,949,877

DEPRECIATION

At 1 September 2024

11,628

1,423,811

1,435,439

Charge for year

1,224

187,204

188,428

Eliminated on disposal

-

(2,516

)

(2,516

)

At 31 August 2025

12,852

1,608,499

1,621,351

NET BOOK VALUE

At 31 August 2025

48,271

1,280,255

1,328,526

At 31 August 2024

49,495

1,294,919

1,344,414

Included within plant and machinery are assets with a total net book value of £74,144 (2024 - £76,045) that are held under hire purchase contracts.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

648,356

729,182

Other debtors

144,831

116,050

793,187

845,232

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

22,688

22,688

Trade creditors

516,872

314,602

Amounts owed to group undertakings

1,535,872

1,355,660

Taxation and social security

125,684

125,159

Other creditors

77,427

105,263

2,278,543

1,923,372

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

20,797

43,484

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

43,485

66,172

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

10,000

Ordinary

£1

10,000

10,000

10.	RELATED PARTY DISCLOSURES

At the year end a balance of £8,625 (2024 - £11,500) was owed to the company by a former director but current share holder. No interest has been charged on the loan in the current or prior year.