E.B.I. Solutions Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 04217074 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

FOR

E.B.I. SOLUTIONS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M V Doel

SECRETARY:

M V Doel

REGISTERED OFFICE:

29 Arboretum Street

Nottingham

Nottinghamshire

NG1 4JA

REGISTERED NUMBER:

04217074 (England and Wales)

ACCOUNTANTS:

Lemans

Chartered Certified Accountants

29 Arboretum Street

Nottingham

Nottinghamshire

NG1 4JA

FIXED ASSETS

Tangible assets

4

1,397

5,246

CURRENT ASSETS

Debtors

5

531,814

292,160

Cash at bank and in hand

38,358

60,493

570,172

352,653

CREDITORS

Amounts falling due within one year

6

205,793

157,490

NET CURRENT ASSETS

364,379

195,163

TOTAL ASSETS LESS CURRENT
LIABILITIES

365,776

200,409

CREDITORS

Amounts falling due after more than one
year

7

(231,231

)

(303,740

)

PROVISIONS FOR LIABILITIES

(349

)

-

NET ASSETS/(LIABILITIES)

134,196

(103,331

)

CAPITAL AND RESERVES

Called up share capital

9

100

Retained earnings

134,096

(103,431

)

SHAREHOLDERS' FUNDS

134,196

(103,331

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 July 2026 and were signed by:

M V Doel - Director

1.	STATUTORY INFORMATION

E.B.I. Solutions Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The accounts are prepared on a going concern basis which the director considers justifiable as the company has secured bank funding for the medium term to meet its current and future needs.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures, fittings & computer equipment

-

50% on cost and 25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2025 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

& computer

equipment

£

COST

At 1 June 2025

and 31 May 2026

237,351

DEPRECIATION

At 1 June 2025

232,105

Charge for year

3,849

At 31 May 2026

235,954

NET BOOK VALUE

At 31 May 2026

1,397

At 31 May 2025

5,246

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

Trade debtors

132,664

44,525

Other debtors

49,874

43,124

Directors' current accounts

349,276

147,776

Corporation tax

-

37,609

Deferred tax asset

-

19,126

531,814

292,160

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

Bank loans and overdrafts

40,992

35,149

Trade creditors

14,069

13,138

Corporation tax

57,537

-

Social security and other taxes

33,985

56,559

Accruals & deferred income

59,210

52,644

205,793

157,490

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.5.26

31.5.25

£

Bank loans

231,231

303,740

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.5.26

31.5.25

£

Bank loans

272,223

338,889

The bank loan is secured by a fixed and floating charge over the company's assets.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.26

31.5.25

value:

£

100

Ordinary

£1

100

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 May 2026 and 31 May 2025:

31.5.26

31.5.25

£

M V Doel

Balance outstanding at start of year

147,776

127,776

Amounts advanced

201,500

20,000

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

349,276

147,776

M D Cox

Balance outstanding at start of year

-

129,408

Amounts repaid

-

(129,408

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

No interest was charged on director's loans during the year (2025 - £nil).

11.	ULTIMATE CONTROLLING PARTY

The controlling party is M V Doel.