Company Registration No. 04535248 (England and Wales)
European Building Materials Limited
Unaudited accounts
for the year ended 31 December 2025
European Building Materials Limited
Unaudited accounts
Contents
European Building Materials Limited
Company Information
for the year ended 31 December 2025
Company Number
04535248 (England and Wales)
Registered Office
10A Bourne Court
Southend Road
Woodford Green
Essex
IG8 8HD
United Kingdom
Accountants
Plum Accounting Limited
Ongar Business Centre
Fyfield Road
Ongar
Essex
CM5 0GA
European Building Materials Limited
Statement of financial position
as at 31 December 2025
Inventories
268,413
172,098
Cash at bank and in hand
533,145
980,622
Creditors: amounts falling due within one year
(404,167)
(216,966)
Net current assets
1,534,272
1,763,105
Total assets less current liabilities
1,535,155
1,763,431
Provisions for liabilities
Net assets
1,534,935
1,763,350
Called up share capital
49
49
Capital redemption reserve
51
51
Profit and loss account
1,534,835
1,763,250
Shareholders' funds
1,534,935
1,763,350
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 29 July 2026 and were signed on its behalf by
N Y White
Director
Company Registration No. 04535248
European Building Materials Limited
Notes to the Accounts
for the year ended 31 December 2025
European Building Materials Limited is a private company, limited by shares, registered in England and Wales, registration number 04535248. The registered office is 10A Bourne Court, Southend Road, Woodford Green, Essex, IG8 8HD, United Kingdom.
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.
The depreciation method has been reviewed in the year and adjusted to reflect the remaining useful life of the assets.
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% straight line
Computer equipment
straight line over 3 years
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
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.
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.
European Building Materials Limited
Notes to the Accounts
for the year ended 31 December 2025
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 January 2025
19,339
32,758
52,097
At 31 December 2025
19,339
33,657
52,996
At 1 January 2025
19,089
32,682
51,771
Charge for the year
143
199
342
At 31 December 2025
19,232
32,881
52,113
At 31 December 2025
107
776
883
At 31 December 2024
250
76
326
Amounts falling due within one year
Trade debtors
659,525
230,806
Accrued income and prepayments
39,128
49,509
Other debtors
438,228
547,036
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Creditors: amounts falling due within one year
2025
2024
Trade creditors
272,622
57,881
Taxes and social security
8,845
14,945
Other creditors
2,567
3,865
European Building Materials Limited
Notes to the Accounts
for the year ended 31 December 2025
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Loan to director
99,739
63,578
169,472
(6,155)
99,739
63,578
169,472
(6,155)
During the year, the director, N Y White, was paid £63,578 and repaid £169,472. The company charged interest at the HMRC official rate totalling £nil (2024: £42).
8
Transactions with related parties
Entities under common control
Property rentals paid to entities under common control £27,600 (2024: £27,600).
At the year end, amounts due from entities under common control totalled £390,405 (2024: £392,305).
Key management personnel
At the year end, £6,155 (2024: £nil) was due to key management personnel and £nil (2024: £99,739) was due from key management personnel.
9
Average number of employees
During the year the average number of employees was 7 (2024: 5).