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COMPANY REGISTRATION NUMBER: 05402962

EB Engineering UK Limited

Filleted Unaudited Abridged Financial Statements

31 March 2025

EB Engineering UK Limited

Abridged Financial Statements

Year ended 31 March 2025

Contents | Page

Abridged statement of financial position | 1

Notes to the abridged financial statements | 3

EB Engineering UK Limited

Abridged Statement of Financial Position

31 March 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | 1,063 | 1,303

Current assets

Debtors | 87,317 | 63,847
Cash at bank and in hand | 419 | 822
| -------- | --------
| 87,736 | 64,669

Creditors: amounts falling due within one year | 92,572 | 66,885
| -------- | --------
Net current liabilities | 4,836 | 2,216
| ------- | -------
Total assets less current liabilities | ( 3,773) | ( 913)
| ------- | ----

Capital and reserves

Called up share capital | 200 | 200
Profit and loss account | ( 3,973) | ( 1,113)
| ------- | -------
Shareholders deficit | ( 3,773) | ( 913)
| ------- | -------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.
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.
Director's responsibilities:
- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .
All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

EB Engineering UK Limited

Abridged Statement of Financial Position (continued)

31 March 2025
These abridged financial statements were approved by the board of directors and authorised for issue on 26 June 2026 , and are signed on behalf of the board by:

R Evans |
Director |

Company registration number: 05402962

EB Engineering UK Limited

Notes to the Abridged Financial Statements

Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Midway House, Staverton Technology Park, Herrick Way, Staverton, Cheltenham, GL51 6TQ.
2. Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
Although there is a balance sheet deficit the accounts are prepared on a going concern basis as the directors are providing funding from an associated company by way of an intercompany loan.
Going concern
Although there is a balance sheet deficit, the company is being provided financial support by way of a loan from a related entity under common control. The accounts are therefore prepared on a going concern basis.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, 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.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant & Machinery | - | 15% reducing balance
| Office Equipment | - | 40% reducing balance
| Motor Vehicle | - | 25% reducing balance
| Furniture & Fixtures | - | 15% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
4. Average number of employees
The average number of employees during the current and preceding period was Nil.
5. Tangible assets

| £
Cost |
At 1 April 2024 and 31 March 2025 | 28,746
| --------
Depreciation |
At 1 April 2024 | 27,443
Charge for the year | 240
| --------
At 31 March 2025 | 27,683
| --------
Carrying amount |
At 31 March 2025 | 1,063
| --------
At 31 March 2024 | 1,303
| --------

6. Director's advances, credits and guarantees
7. Related party transactions
At the balance sheet date £43,389 (2024: £39,617) was owed to EB Machinery Ltd a company under common control. The loans are interest free with no fixed repayment terms.