Company Registration No. 13554958 (England and Wales)
Eben Property Ltd
Unaudited accounts
for the year ended 31 March 2025
Eben Property Ltd
Unaudited accounts
Contents
Eben Property Ltd
Company Information
for the year ended 31 March 2025
Directors
E L Jacobs
B J D Tanner
Company Number
13554958 (England and Wales)
Registered Office
129 High Street
Guildford
Surrey
GU1 3AA
UK
Eben Property Ltd
Statement of financial position
as at 31 March 2025
Creditors: amounts falling due within one year
(103)
-
Net current assets
666,447
741,410
Net assets
666,449
741,412
Called up share capital
2
2
Profit and loss account
666,447
741,410
Shareholders' funds
666,449
741,412
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. 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 16 December 2025 and were signed on its behalf by
B J D Tanner
Director
Company Registration No. 13554958
Eben Property Ltd
Notes to the Accounts
for the year ended 31 March 2025
Eben Property Ltd is a private company, limited by shares, registered in England and Wales, registration number 13554958. The registered office is 129 High Street, Guildford, Surrey, GU1 3AA, UK.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
In the opinion of the directors, the company and its subsidiary undertaking comprise a small group. The company has therefore taken advantage of the exemption provided by Section 398 of the Companies Act 2006 not to prepare group accounts.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the income statement, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, 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 in subsidiaries are measured at cost less accumulated impairment.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.
Eben Property Ltd
Notes to the Accounts
for the year ended 31 March 2025
Judgements in applying accounting policies and key sources of estimation uncertainty
The preparation of financial statements in compliance with FRS 102 Section 1A requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting polices. In preparing these financial statements, the directors have made the following judgements:
Determine whether there are indicators of impairment of the company's investments. Factors taken into consideration in reaching such a decision include the economic viability and expected future financial performance of the asset and where it is a component of a larger cash-generating unit, the viability and expected future performance of that unit.
There are no other key sources of estimation uncertainty.
4
Investments
Subsidiary undertakings
Valuation at 1 April 2024
2
Valuation at 31 March 2025
2
The company holds 100% of the ordinary share capital of Total Developments Southern Limited, a company registered in England and Wales, whose principal activity is property development. The registered office of Total Developments Southern Limited is the same as that of this company, which is shown on the company information page.
Amounts falling due within one year
Other debtors
666,550
741,410
6
Creditors: amounts falling due within one year
2025
2024
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
1 Ordinary B shares of £1 each
1
1
8
Transactions with related parties
The company has taken advantage of the exemption available in Section 33.1A of FRS 102 not to disclose transactions with any wholly owned subsidiary undertaking of the group.
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).