EBUILD UK LTD


Directors	RAWLINGS, Brenda
	RAWLINGS, Michael Coath


Registered Address	Highgates
	Trekenner
	Launceston
	PL15 9PH


Registered Number	06893779 (England and Wales)

Balance Sheet as at
30 June 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		4,732		5,127
			4,732		5,127
Current assets
Stocks	5	58,332		82,605
Debtors	6	285,138		53,561
Cash at bank and on hand		104,227		254,580
		447,697		390,746
Creditors amounts falling due within one year	7	(38,382)		(48,480)
Net current assets (liabilities)			409,315		342,266
Total assets less current liabilities			414,047		347,393
Net assets			414,047		347,393
Capital and reserves
Called up share capital			100		100
Profit and loss account			413,947		347,293
Shareholders' funds			414,047		347,393

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 11 November 2025, and are signed on its behalf by:

RAWLINGS, Brenda
Director
Registered Company No. 06893779

EBUILD UK LTD

Notes to the Financial Statements
for the year ended 30 June 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible assets are amortised over 10 years.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 July 24	10,000	10,000
At 30 June 25	10,000	10,000
Amortisation and impairment
At 01 July 24	10,000	10,000
At 30 June 25	10,000	10,000
Net book value
At 30 June 25	-	-
At 30 June 24	-	-

4.	Tangible fixed assets

	Land & buildings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 July 24	4,488	4,082	8,570
At 30 June 25	4,488	4,082	8,570
Depreciation and impairment
At 01 July 24	262	3,181	3,443
Charge for year	449	406	855
Other adjustments	-	(460)	(460)
At 30 June 25	711	3,127	3,838
Net book value
At 30 June 25	3,777	955	4,732
At 30 June 24	4,226	901	5,127

5.	Stocks

	2025	2024
	£	£
Finished goods	58,332	82,605
Total	58,332	82,605

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	14,704	12,244
Other debtors	270,214	41,317
Prepayments and accrued income	220	-
Total	285,138	53,561

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	25,598	26,675
Taxation and social security	12,784	21,805
Total	38,382	48,480


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

8.	Directors advances, credits and guarantees
	As at 30 June 2024, the company was owed £41,317 from directors Brenda and Michael.