The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Eco-Bos Construction Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Prydis Accounts Limited, The Parade, Liskeard, Cornwall, PL14 6AF.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

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 and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

The average monthly number of persons (including directors) employed by the company during the year was:

The company is a 75:25 joint venture between HBMS Hotels Buildings Materials and Supplies Limited ('HBMS'), registered in Cyprus, and Imerys Minerals Limited, registered in England. The immediate controlling party of the company is HBMS Hotels Buildings Materials and Supplies Limited, Nafpliou, 15, Floor 2, 3025, Lemesos, Cyprus.

The ultimate parent company is Orascom Development Holding AG, a company registered in Switzerland.

Orascom Development Holding AG and HBMS Hotels Buildings Materials and Supplies Limited are the largest and smallest groups respectively into which these financial statements are consolidated. Copies of their financial statements may be obtained from Orascom Development Holding AG, Gotthardstrasse 12, CH 6460, Altdorf, Switzerland.

There is a balance due to Eco-Bos Developments Limited, a connect company, of £2,286,480 (2023 : £1,060,605). This balance is repayable on demand and is not interest baring,