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Company Registration No. 09564763 (England and Wales)
Ebico Trading Limited Unaudited accounts for the year ended 31 December 2025
Ebico Trading Limited Unaudited accounts Contents
Page
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Ebico Trading Limited Company Information for the year ended 31 December 2025
Directors
R G T Stenhouse (Chairman) P J C Levermore
Company Number
09564763 (England and Wales)
Registered Office
Office 16 Hexagon House Avenue 4 Station Lane Witney OX28 4BN
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Ebico Trading Limited Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
230 
674 
Current assets
Debtors
4,133 
36,006 
Cash at bank and in hand
5,481 
33,672 
9,614 
69,678 
Creditors: amounts falling due within one year
(56,134)
(42,815)
Net current (liabilities)/assets
(46,520)
26,863 
Net (liabilities)/assets
(46,290)
27,537 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(46,390)
27,437 
Shareholders' funds
(46,290)
27,537 
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 25 June 2026 and were signed on its behalf by
R G T Stenhouse (Chairman) Director Company Registration No. 09564763
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Ebico Trading Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Ebico Trading Limited is a private company, limited by shares, registered in England and Wales, registration number 09564763. The registered office is Office 16, Hexagon House Avenue 4, Station Lane, Witney, OX28 4BN.
2
Compliance with accounting standards
These financial statements have been prepared in accordance with the provisions of Section 1A Small Entities of Financial Reporting Standard 102, (The Financial Reporting Standard applicable in the UK and Republic of Ireland) and the Companies Act 2006.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Tangible fixed assets
Depreciation is calculated so as to write off the cost of tangible fixed assets, on a straight-line basis over the expected useful economic lives of the assets concerned. The principal annual rates used for this purpose are: Office equipment: 33% - 50%
Taxation
UK Corporation tax payable is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantially enacted by the balance sheet date. Deferred taxation is provided using the liability method on all timing differences which are expected to reverse in the future without being replaced, calculated at the rate at which it is anticipated the timing differences will reverse.
Trade and other debtors / creditors
Trade and other debtors are recognised initially at transaction price less attributable transaction costs. Trade and other creditors are recognised initially at transaction price plus attributable transaction costs. Subsequent to initial recognition they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade debtors.
Operating lease agreements
Rentals applicable to operating leases, where substantially all of the benefits and risks of ownership remain with the lessor, are charged against profits on a straight line basis over the period of the lease.
Post-retirement benefits
The Company makes contributions to money purchase pension schemes. The assets of the schemes are held separately from those of the Company in independently administered funds. The amount charged to the profit and loss account represents the contributions payable to the scheme in respect of the accounting period.
Cash and cash equivalents
Cash and cash equivalents comprise cash balances and call deposits.
Turnover
Turnover represents the amounts invoiced for goods and services, stated net of value added tax.
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Ebico Trading Limited Notes to the Accounts for the year ended 31 December 2025
Going concern
The Company relies on its parent undertaking, Ebico Limited, to fund its working capital requirements. At the balance sheet date, the parent company had provided a loan facility of £55,094 (2024: £33,600). Ebico Limited has indicated its willingness to continue providing financial support to enable the Company to meet its liabilities as they fall due for a period of at least twelve months from the date of these financial statements. Consequently, the Directors believe it remains appropriate to prepare the financial statements on a going concern basis.
Provisions for liabilities
Provisions are recognised when the Company has a present obligation as a result of a past event, it is probable that the Company will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation.
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 January 2025
3,834 
Additions
309 
At 31 December 2025
4,143 
Depreciation
At 1 January 2025
3,160 
Charge for the year
753 
At 31 December 2025
3,913 
Net book value
At 31 December 2025
230 
At 31 December 2024
674 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
94 
- 
Trade debtors
2,209 
19,579 
Amounts due from group undertakings etc.
- 
12,206 
Accrued income and prepayments
1,430 
3,821 
Other debtors
400 
400 
4,133 
36,006 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
- 
1,599 
Trade creditors
607 
1,931 
Amounts owed to group undertakings and other participating interests
55,094 
33,600 
Taxes and social security
- 
5,260 
Other creditors
433 
425 
56,134 
42,815 
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Ebico Trading Limited Notes to the Accounts for the year ended 31 December 2025
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
1,000 Ordinary shares of £0.10 each
100 
100 
8
Operating lease commitments
2025 
2024 
£ 
£ 
At 31 December 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
400 
400 
9
Transactions with related parties
The Company has taken advantage of the exemption in FRS102 Section 1AC.35 "Related Party Disclosures" from the requirement to disclose transactions with group companies on the grounds that all group companies are wholly owned.
10
Controlling party
The company is controlled by Ebico Limited, who own 100% of the issued share capital. Ebico Limited is registered in the UK at the address shown in note 1.
11
Average number of employees
During the year the average number of employees was 1 (2024: 4).
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