East Bros. (Holdings) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04248555 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

EAST BROS. (HOLDINGS) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R East

A C East

M J Gilbert

REGISTERED OFFICE:

The Sawmills

West Dean

Salisbury

Wiltshire

SP5 1JA

REGISTERED NUMBER:

04248555 (England and Wales)

ACCOUNTANTS:

Fawcetts LLP

Chartered Accountants

Windover House

St. Ann Street

Salisbury

SP1 2DR

FIXED ASSETS

Tangible assets

4

206,659

247,707

Investments

5

886,031

943,119

1,092,690

1,190,826

CURRENT ASSETS

Debtors

6

1,566,648

1,403,960

Cash at bank

143,751

31,461

1,710,399

1,435,421

CREDITORS

Amounts falling due within one year

7

27,500

58,536

NET CURRENT ASSETS

1,682,899

1,376,885

TOTAL ASSETS LESS CURRENT LIABILITIES

2,775,589

2,567,711

CREDITORS

Amounts falling due after more than one
year

8

(55,000

)

(82,500

)

PROVISIONS FOR LIABILITIES

(93,595

)

(108,090

)

NET ASSETS

2,626,994

2,377,121

CAPITAL AND RESERVES

Called up share capital

9

7,895

Share premium

10

61,880

Capital redemption reserve

10

2,425

Fair value reserve

10

236,563

260,315

Retained earnings

10

2,318,231

2,044,606

2,626,994

2,377,121

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 Income Statement 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. (Holdings) 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 as modified by the revaluation of certain assets.

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.

Preparation of consolidated financial statements

The financial statements contain information about East Bros. (Holdings) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT. All income is recognised in the period to which it relates.

Tangible fixed assets

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

Land and buildings

-

Not depreciated and Straight line over 50 years

Plant and machinery etc

-

25% on cost, 25% on reducing balance and 20% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

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.

Fixed asset investments

Investments are initially measured at transaction price excluding transaction costs, and are subsequently

measured at fair value at each reporting date. Changes in fair value are recognised in profit or loss.

Transaction costs are expensed to profit or loss as incurred.

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to

determine whether there is any indication that those assets have suffered an impairment loss. If any such

indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the

impairment loss (if any).

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

COST

At 1 September 2024

382,238

1,796,441

1,601

257,747

2,438,027

Disposals

-

(24,646

)

(1,601

)

(205,978

)

(232,225

)

At 31 August 2025

382,238

1,771,795

-

51,769

2,205,802

DEPRECIATION

At 1 September 2024

293,442

1,656,226

1,550

239,102

2,190,320

Charge for year

2,976

27,764

-

3,618

34,358

Eliminated on disposal

-

(23,243

)

(1,550

)

(200,742

)

(225,535

)

At 31 August 2025

296,418

1,660,747

-

41,978

1,999,143

NET BOOK VALUE

At 31 August 2025

85,820

111,048

-

9,791

206,659

At 31 August 2024

88,796

140,215

51

18,645

247,707

5.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

COST OR VALUATION

At 1 September 2024

10,000

933,119

943,119

Additions

-

12,471

Disposals

-

(53,068

)

(53,068

)

Revaluations

-

(16,491

)

(16,491

)

At 31 August 2025

10,000

876,031

886,031

NET BOOK VALUE

At 31 August 2025

10,000

876,031

886,031

At 31 August 2024

10,000

933,119

943,119

Cost or valuation at 31 August 2025 is represented by:

Shares in

group

Other

undertakings

investments

Totals

£

Valuation in 2024

10,000

876,031

886,031

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

-

18,000

Amounts owed by group undertakings

1,535,872

1,355,660

Other debtors

30,776

30,300

1,566,648

1,403,960

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

-

36

Other creditors

27,500

58,500

27,500

58,536

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

Other creditors

55,000

82,500

9.	CALLED UP SHARE CAPITAL

Ordinary share capital

2025

2024

2025

2024

issued and fully paid

Number

£

Ordinary A shares of £1 each

1,982

Ordinary B shares of £1 each

1,982

Ordinary C shares of £1 each

1,845

Ordinary D shares of £1 each

1,845

Ordinary F shares of £1 each

241

Total

7,895

The shares shall each carry full voting rights and rank pari passu in all respects except in relation to dividends.

All shares shall rank separately with regard to the entitlement to dividend such that the directors may at any

time resolve to declare or recommend a dividend on one or more class of share and not on the other class or

classes.

10.

RESERVES

Capital

Fair

Retained

Share

redemption

value

earnings

premium

reserve

Totals

£

At 1 September 2024

2,044,606

61,880

2,425

260,315

2,369,226

Profit for the year

299,873

Dividends

(50,000

)

(50,000

)

Transfer

23,752

-

(23,752

)

-

At 31 August 2025

2,318,231

61,880

2,425

236,563

2,619,099

11.	RELATED PARTY DISCLOSURES

At the year end the company owed a former director £Nil (2024 - £1,000).

12.	ULTIMATE CONTROLLING PARTY

The directors are considered to be the ultimate controlling party by virtue of their ability to act in concert in respect of the operational and financial policies of the company.