Company Registration No. 12338370 (England and Wales)
Ebin Europe Ltd
Unaudited accounts
for the year ended 31 December 2025
Ebin Europe Ltd
Unaudited accounts
Contents
Ebin Europe Ltd
Company Information
for the year ended 31 December 2025
Company Number
12338370 (England and Wales)
Registered Office
Unit 23
Barwell Business Park
Leatherhead Road
Chessington
Surrey
KT9 2NY
England
Ebin Europe Ltd
Statement of financial position
as at 31 December 2025
Tangible assets
56,379
49,058
Inventories
964,971
1,034,244
Cash at bank and in hand
191,143
374,046
Creditors: amounts falling due within one year
(1,660,357)
(1,857,833)
Net current assets/(liabilities)
5,191
(86,529)
Total assets less current liabilities
61,570
(37,471)
Provisions for liabilities
Deferred tax
(9,331)
(8,549)
Net assets/(liabilities)
52,239
(46,020)
Called up share capital
100
100
Profit and loss account
52,139
(46,120)
Shareholders' funds
52,239
(46,020)
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 director acknowledges his 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 and authorised for issue on 27 July 2026 and were signed on its behalf by
Jongwook Baik
Director
Company Registration No. 12338370
Ebin Europe Ltd
Notes to the Accounts
for the year ended 31 December 2025
Ebin Europe Ltd is a private company, limited by shares, registered in England and Wales, registration number 12338370. The registered office is Unit 23, Barwell Business Park, Leatherhead Road, Chessington, Surrey, KT9 2NY, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
5 years Straight-line
Motor vehicles
5 years Straight-line
Fixtures & fittings
5 years Straight-line
Computer equipment
3 years Straight-line
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Ebin Europe Ltd
Notes to the Accounts
for the year ended 31 December 2025
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 January 2025
25,050
10,999
38,010
8,214
82,273
Additions
-
26,499
-
-
26,499
At 31 December 2025
25,050
37,498
38,010
8,214
108,772
At 1 January 2025
2,422
9,716
17,463
3,614
33,215
Charge for the year
5,010
4,964
6,981
2,223
19,178
At 31 December 2025
7,432
14,680
24,444
5,837
52,393
At 31 December 2025
17,618
22,818
13,566
2,377
56,379
At 31 December 2024
22,628
1,283
20,547
4,600
49,058
Amounts falling due within one year
Trade debtors
404,271
269,259
Accrued income and prepayments
53,413
42,005
Amounts falling due after more than one year
Accrued income and prepayments
51,750
51,750
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
1,483,428
1,802,284
Taxes and social security
18,130
-
Other creditors
57,184
60,378
7
Average number of employees
During the year the average number of employees was 11 (2024: 12).