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Registered number: 12173947
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 DECEMBER 2025
| EBSM PROPERTIES LIMITED
EBSM PROPERTIES LIMITED REGISTERED NUMBER:12173947 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 8,157 |  | 9,596
Investment property | 5 |  | 1,034,557 |  | 1,400,057
|  |  | 1,042,714 |  | 1,409,653
Current assets |  |  |  |  |
Cash at bank and in hand | 6 | 435,744 |  | 89,015 |
|  | 435,744 |  | 89,015 |
Creditors: amounts falling due within one year | 7 | (895,776) |  | (900,248) |
Net current liabilities |  |  | (460,032) |  | (811,233)
Total assets less current liabilities |  |  | 582,682 |  | 598,420
Creditors: amounts falling due after more than one year | 8 |  | (667,476) |  | (667,466)
Net liabilities |  |  | (84,794) |  | (69,046)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (84,894) |  | (69,146)
|  |  | (84,794) |  | (69,046)
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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 financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 22 June 2026.
Mr S K Dimitri
Director
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EBSM PROPERTIES LIMITED REGISTERED NUMBER:12173947 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 The notes on pages 3 to 6 form part of these financial statements. Page 2
EBSM PROPERTIES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
The companies principal activities are the investment, development and management of property. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Going concern
The director and shareholder has confirmed his willingness and ability to continue to support the company and provide necessary working capital to enable the company to meet it's liabilities as they fall due. It is on this basis that the financial statements have been prepared on a going concern basis.
| 2.3 | Revenue
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
EBSM PROPERTIES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.6 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 15% | Reducing Balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
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EBSM PROPERTIES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Fixtures and fittings | Total
|  | £ | £
| Cost or valuation |  |
| At 1 January 2025 | 12,885 | 12,885
| At 31 December 2025 | 12,885 | 12,885
| Depreciation |  |
| At 1 January 2025 | 3,289 | 3,289
| Charge for the year on owned assets | 1,439 | 1,439
| At 31 December 2025 | 4,728 | 4,728
| Net book value |  |
| At 31 December 2025 | 8,157 | 8,157
| At 31 December 2024 | 9,596 | 9,596
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 January 2025 | 1,400,057
| Disposals | (365,500)
| At 31 December 2025 | 1,034,557
There has been no valuation of the investment properties by an independent valuer. The directors consider the value of the properties to be appropriate.
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EBSM PROPERTIES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 435,744 | 89,015
|  | 435,744 | 89,015
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 893,326 | 897,916
| Accruals and deferred income | 2,450 | 2,332
|  | 895,776 | 900,248
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans due after more than 1 year | 667,476 | 667,466
|  | 667,476 | 667,466
| The bank loans are secured by fixed charges over the company's investment properties.
9. | Related party transactions
| Included in other creditors is an amount owed to Vein Solutions Limited of £877,369 (2024: £877,369). Mr Dimitri is the majority shareholder in Vein Solutions Limtied.
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