REGISTERED NUMBER: 11102672 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

EAB Builders Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr N Brooks

Mr S L Brooks

SECRETARY:

REGISTERED OFFICE:

45a Norwich Rd

Dereham

Norfolk

NR20 3AJ

REGISTERED NUMBER:

11102672 (England and Wales)

FIXED ASSETS

Tangible assets

4

105,380

65,467

CURRENT ASSETS

Debtors

5

53,520

59,799

Cash at bank

116,989

135,307

170,509

195,106

CREDITORS

Amounts falling due within one year

6

105,176

128,557

NET CURRENT ASSETS

65,333

66,549

TOTAL ASSETS LESS CURRENT LIABILITIES

170,713

132,016

CREDITORS

Amounts falling due after more than one year

7

62,368

28,468

NET ASSETS

108,345

103,548

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

108,245

103,448

SHAREHOLDERS' FUNDS

108,345

103,548

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 July 2026 and were signed on its behalf by:

Mr N Brooks - Director

1.	STATUTORY INFORMATION

EAB Builders Limited 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.

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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant & machinery - 15%

Computer equipment - 25%

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 January 2025

99,996

1,980

101,976

Additions

56,078

4,029

60,107

Disposals

(999

)

(1,380

)

(2,379

)

At 31 December 2025

155,075

4,629

159,704

DEPRECIATION

At 1 January 2025

35,246

1,263

36,509

Charge for year

18,257

1,063

19,320

Eliminated on disposal

(621

)

(884

)

(1,505

)

At 31 December 2025

52,882

1,442

54,324

NET BOOK VALUE

At 31 December 2025

102,193

3,187

105,380

At 31 December 2024

64,750

717

65,467

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1 January 2025

40,204

Additions

56,078

At 31 December 2025

96,282

DEPRECIATION

At 1 January 2025

11,429

Charge for year

12,728

At 31 December 2025

24,157

NET BOOK VALUE

At 31 December 2025

72,125

At 31 December 2024

28,775

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

36,470

42,862

Other debtors

17,050

16,937

53,520

59,799

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

3,659

-

Trade creditors

64,961

76,221

Taxation and social security

33,764

49,108

Other creditors

2,792

3,228

105,176

128,557

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

59,854

20,986

Other creditors

2,514

7,482

62,368

28,468