EBA Group Limited

Registered Number: 06700320 EBA Group Limited
Balance Sheet
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	4	115,689	145,057
Investments	5	72,000	72,000
		187,689	217,057
Current assets
Debtors		229,126	234,445
Cash at bank and in hand		7,768	17,550
		236,894	251,995
Creditors: amount falling due within one year		(175,718)	(132,559)
Net current assets		61,176	119,436

Total assets less current liabilities		248,865	336,493
Creditors: amount falling due after more than one year		(101,343)	(120,134)
Provisions for liabilities		(27,575)	(35,417)
Net assets		119,947	180,942

Capital and reserves
Called up share capital		100	100
Profit and loss account		119,847	180,842
Shareholders' funds		119,947	180,942

For the year ended 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.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 18 December 2025 and were signed on its behalf by:

-------------------------------
DC Elliott
Director

EBA Group Limited
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

EBA Group Limited is a private company, limited by shares, registered in England and Wales, registration number 06700320, registration address Ground Floor, Rear Barn, The Brookdale Centre, Knutsford, Cheshire, WA16 0SR.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Finance lease and hire purchase charges

The finance element of finance lease and hire purchase agreements is charged to the income statement over the relevant period.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles	25% Reducing Balance
Fixtures and Equipment	25% Reducing Balance

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 6 (2024 : 8).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 April 2024	43,500	43,500
Additions	-	-
Disposals	-	-
At 31 March 2025	43,500	43,500
Amortisation
At 01 April 2024	43,500	43,500
Charge for year	-	-
On disposals	-	-
At 31 March 2025	43,500	43,500
Net book values
At 31 March 2025	-	-
At 31 March 2024	-	-

Tangible fixed assets

Cost or valuation	Land and Buildings	Fixtures and Equipment	Motor Vehicles	Total
	£	£	£	£
At 01 April 2024	5,390	36,627	157,578	199,595
Additions	-	5,866	-	5,866
Disposals	-	-	-	-
At 31 March 2025	5,390	42,493	157,578	205,461
Depreciation
At 01 April 2024	-	25,796	28,742	54,538
Charge for year	-	3,025	32,209	35,234
On disposals	-	-	-	-
At 31 March 2025	-	28,821	60,951	89,772
Net book values
Closing balance as at 31 March 2025	5,390	13,672	96,627	115,689
Opening balance as at 01 April 2024	5,390	10,831	128,836	145,057

The net book value of Motor Vehicles includes £ 96,627 (2024 £128,836) in respect of assets leased under finance leases or hire purchase contracts.

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 April 2024	72,000	72,000
Additions	-	-
Disposals	-	-
At 31 March 2025	72,000	72,000

The investments comprise of annuity contracts purchased from the directors and are shown at cost.

Advances and Credits

DC Elliott

Current year (2025)

	Brought Forward £		Amount £		Interest £		Repaid £		Written Off £		Waived £		Carry Forward £
DC Elliott	184,678		188,355		-		194,629		-		-		178,404
	184678		188355		0		194629		0		0		178404

Previous year (2024)

	Brought Forward £		Amount £		Interest £		Repaid £		Written Off £		Waived £		Carry Forward £
DC Elliott	130,088		233,015		-		178,425		-		-		184,678
	130088		233015		0		178425		0		0		184678

7.	Controlling Parties The company's ultimate controlling party is DC Elliott.

Registered Number: 06700320
England and Wales
Abridged Accounts

for the year ended 31 March 2025
for
EBA GROUP LIMITED