EBM CONTRACTS LIMITED - Filleted accounts

Registered number

06263751

EBM CONTRACTS LIMITED

Filleted Accounts

31 August 2025

EBM CONTRACTS LIMITED
Registered number:		06263751
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		21,080			28,107

Current assets
Stocks		4,700			4,500
Debtors	4	7,351			45,362
Cash at bank and in hand		31,826			38,859
		43,877			88,721

Creditors: amounts falling due within one year	5	(39,564)			(34,883)

Net current assets			4,313			53,838

Total assets less current liabilities			25,393			81,945

Creditors: amounts falling due after more than one year	6		(7,673)			(17,928)

Provisions for liabilities			(4,005)			(5,340)


Net assets			13,715			58,677

Capital and reserves
Called up share capital			100			100
Profit and loss account			13,615			58,577

Shareholders' funds			13,715			58,677

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr I A Maffia
Director
Approved by the board on 29 May 2026

EBM CONTRACTS LIMITED
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration receivable, net of value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.


	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:


	Plant and machinery	25% per annum reducing balance basis
	Motor vehicles	25% per annum reducing balance basis


	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	The company did not operate a pension scheme during the year.





2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			1		1







3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 September 2024	8,060		39,000		47,060
	At 31 August 2025	8,060		39,000		47,060

	Depreciation
	At 1 September 2024	6,765		12,188		18,953
	Charge for the year	324		6,703		7,027
	At 31 August 2025	7,089		18,891		25,980

	Net book value
	At 31 August 2025	971		20,109		21,080
	At 31 August 2024	1,295		26,812		28,107





4	Debtors			2025		2024
£					£

	Trade debtors and prepayments			7,128		45,306
	Other debtors			223		56
				7,351		45,362





5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			6,106		5,958
	Obligations under finance lease and hire purchase contracts			4,000		4,000
	Trade creditors and accruals			12,593		5,225
	Corporation tax			2,366		17,155
	Other taxes and social security costs			12,051		1,152
	Other creditors - director's loan account			2,448		1,393
				39,564		34,883







6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			673		6,928
	Obligations under finance lease and hire purchase contracts			7,000		11,000
				7,673		17,928



7	Events after the reporting date
	There were no events after the reporting date which would affect the user's understanding of these accounts.



8	Contingent liabilities
	There were no contingent liabilities in existence at the year end.



9	Controlling party
	The company is controlled by Mr I A Maffia, by virtue of his holding 76% of the issued ordinary share capital.



10	Other information

	EBM CONTRACTS LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	15 Plantation Grove
	Unsworth
	Bury
	Lancashire
	BL9 8LA