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REGISTERED NUMBER: 03681072 (England and Wales)


















ENVIRONMENTAL BUILDING SOLUTIONS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025





ENVIRONMENTAL BUILDING SOLUTIONS LIMITED (REGISTERED NUMBER: 03681072)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ENVIRONMENTAL BUILDING SOLUTIONS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2025







DIRECTORS: B Kaur
J Singh





REGISTERED OFFICE: Passenham Manor
Passenham
Milton Keynes
MK19 6DH





REGISTERED NUMBER: 03681072 (England and Wales)





ACCOUNTANTS: Thompson Balch Limited
Chartered Accountants
Sovereign House
15 Towcester Road
Old Stratford
Milton Keynes
MK19 6AN
Page 1
ENVIRONMENTAL BUILDING SOLUTIONS LIMITED (REGISTERED NUMBER: 03681072)

BALANCE SHEET
31 DECEMBER 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,053 6,029
Investments 5 83,000 75,000
Investment property 6 2,573,833 2,409,501
2,661,886 2,490,530

CURRENT ASSETS
Debtors 7 110,425 67,735
Cash at bank and in hand 1,076,304 1,091,085
1,186,729 1,158,820
CREDITORS
Amounts falling due within one year 8 214,696 130,693
NET CURRENT ASSETS 972,033 1,028,127
TOTAL ASSETS LESS CURRENT
LIABILITIES
3,633,919
3,518,657

PROVISIONS FOR LIABILITIES 53,193 89,187
NET ASSETS 3,580,726 3,429,470

CAPITAL AND RESERVES
Called up, fully paid share capital 100 100
Fair value reserve 9 155,791 263,041
Retained earnings 3,424,835 3,166,329
SHAREHOLDERS' FUNDS 3,580,726 3,429,470

The notes form part of these financial statements

Page 2
ENVIRONMENTAL BUILDING SOLUTIONS LIMITED (REGISTERED NUMBER: 03681072)

BALANCE SHEET - continued
31 DECEMBER 2025


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 24 April 2026 and were signed on its behalf by:




J Singh - Director



B Kaur - Director


The notes form part of these financial statements

Page 3
ENVIRONMENTAL BUILDING SOLUTIONS LIMITED (REGISTERED NUMBER: 03681072)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025


1. STATUTORY INFORMATION

Environmental Building Solutions 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Page 4
ENVIRONMENTAL BUILDING SOLUTIONS LIMITED (REGISTERED NUMBER: 03681072)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2025


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 January 2025 155,661
Additions 708
At 31 December 2025 156,369
DEPRECIATION
At 1 January 2025 149,632
Charge for year 1,684
At 31 December 2025 151,316
NET BOOK VALUE
At 31 December 2025 5,053
At 31 December 2024 6,029

5. FIXED ASSET INVESTMENTS
Other
investment
£   
COST OR VALUATION
At 1 January 2025 75,000
Revaluations 8,000
At 31 December 2025 83,000
NET BOOK VALUE
At 31 December 2025 83,000
At 31 December 2024 75,000

Page 5
ENVIRONMENTAL BUILDING SOLUTIONS LIMITED (REGISTERED NUMBER: 03681072)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2025


5. FIXED ASSET INVESTMENTS - continued

Cost or valuation at 31 December 2025 is represented by:

Other
investment
£   
Valuation in 2016 15,858
Valuation in 2017 3,870
Valuation in 2018 680
Valuation in 2020 (4,284 )
Valuation in 2021 14,537
Valuation in 2022 6,035
Valuation in 2023 1,670
Valuation in 2024 1,634
Valuation in 2025 8,000
Cost 35,000
83,000

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 January 2025 2,409,501
Additions 315,332
Revaluations (151,000 )
At 31 December 2025 2,573,833
NET BOOK VALUE
At 31 December 2025 2,573,833
At 31 December 2024 2,409,501

Fair value at 31 December 2025 is represented by:
£   
Valuation in 2016 (12,894 )
Valuation in 2018 (251,947 )
Valuation in 2019 150,000
Valuation in 2021 332,000
Valuation in 2022 (53,439 )
Valuation in 2023 57,500
Valuation in 2024 54,500
Valuation in 2025 (151,000 )
Cost 2,449,113
2,573,833

Page 6
ENVIRONMENTAL BUILDING SOLUTIONS LIMITED (REGISTERED NUMBER: 03681072)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2025


7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 88,611 63,830
Other debtors 21,814 3,905
110,425 67,735

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 2,414 1,560
Taxation and social security 206,277 114,271
Other creditors 6,005 14,862
214,696 130,693

9. RESERVES
Fair
value
reserve
£   
At 1 January 2025 263,041
Fair value adjustment (107,250 )

At 31 December 2025 155,791

Page 7