EBS CONSULTING SERVICES LIMITED Filleted accounts for Companies House (small and micro)

EBS CONSULTING SERVICES LIMITED

Statement of Financial Position

30 June 2026

	30 Jun 26		31 Dec 25
Note	£	£	£

Fixed assets

Tangible assets		–	1,363

Current assets

Cash at bank and in hand	3,656		1,459

Creditors: amounts falling due within one year	6	15,378		17,302
		--------		--------
Net current liabilities			11,722	15,843
			--------	--------
Total assets less current liabilities			( 11,722)	( 14,480)
			--------	--------
Net liabilities			( 11,722)	( 14,480)
			--------	--------

Capital and reserves

Called up share capital	2	2
Profit and loss account	( 11,724)	( 14,482)
	--------	--------
Shareholders deficit	( 11,722)	( 14,480)
	--------	--------

These 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 statement of income and retained earnings has not been delivered.

For the period ending 30 June 2026 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 financial statements for the period 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 financial statements .

These financial statements were approved by the board of directors and authorised for issue on 10 July 2026 , and are signed on behalf of the board by:

A Elder Director

Company registration number: 06776260

EBS CONSULTING SERVICES LIMITED

Notes to the Financial Statements

Period from 1 January 2026 to 30 June 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Hallswelle House, 1 Hallswelle Road, London, NW11 0DH.

2. Statement of compliance

These 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

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

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.

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:

	Equipment	-	20% straight line

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 2 (2025: 2 ).

5. Tax on profit

Major components of tax expense

	Period from
	1 Jan 26 to	Year to
	30 Jun 26	31 Dec 25
	£	£

Current tax:

UK current tax expense	672	5,727
Adjustments in respect of prior periods	( 94)	–
	----	-------
Total current tax	578	5,727
	----	-------
	----	-------
Tax on profit	578	5,727
	----	-------

6. Creditors: amounts falling due within one year

	30 Jun 26	31 Dec 25
	£	£
Corporation tax	6,304	5,728
Social security and other taxes	1,328	931
Other creditors	7,746	10,643
	--------	--------
	15,378	17,302
	--------	--------

7. Related party transactions

The company was under the control of Mr A Elder throughout the current and previous year. Mr A Elder is the managing director and majority shareholder.