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Registered number: 01318964 EBTEK LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
EBTEK LIMITED REGISTERED NUMBER: 01318964 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 20,216 |  | 11,874
Investment property | 5 |  | 1,725,000 |  | 2,102,985
|  |  | 1,745,216 |  | 2,114,859
Current assets |  |  |  |  |
Cash at bank and in hand | 7 | 633,734 |  | 594,135 |
|  | 633,734 |  | 594,135 |
Creditors: amounts falling due within one year | 8 | (27,257) |  | (26,438) |
Net current assets |  |  | 606,478 |  | 567,698
Total assets less current liabilities |  |  | 2,351,694 |  | 2,682,557
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (3,456) |  | (1,272) |
|  |  | (3,456) |  | (1,272)
Net assets |  |  | 2,348,238 |  | 2,681,285
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Revaluation reserve | 9 |  | 542,830 |  | 920,815
Profit and loss account | 9 |  | 1,805,308 |  | 1,760,370
|  |  | 2,348,238 |  | 2,681,285
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 11 August 2026. Page 1
EBTEK LIMITED REGISTERED NUMBER: 01318964 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025
................................................ Dean Halley
Director
The notes on pages 5 to 10 form part of these financial statements. Page 2
EBTEK LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 SEPTEMBER 2025
| Called up share capital | Revaluation reserve | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 October 2024 | 100 | 920,815 | 1,760,370 | 2,681,285
Comprehensive income for the year |  |  |  |
Loss for the year | - | - | (331,347) | (331,347)
Surplus on revaluation of freehold property | - | - | 377,985 | 377,985
Other comprehensive income for the year | - | - | 377,985 | 377,985
Total comprehensive income for the year | - | - | 46,638 | 46,638
Contributions by and distributions to owners |  |  |  |
Dividends: Equity capital | - | - | (1,700) | (1,700)
Transfer to/from profit and loss account | - | (377,985) | - | (377,985)
Total transactions with owners | - | (377,985) | (1,700) | (379,685)
At 30 September 2025 | 100 | 542,830 | 1,805,308 | 2,348,238
| The notes on pages 5 to 10 form part of these financial statements.
Page 3
EBTEK LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 SEPTEMBER 2024
| Called up share capital | Revaluation reserve | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 October 2023 | 100 | 920,815 | 1,772,415 | 2,693,330
Comprehensive income for the year |  |  |  |
Profit for the year | - | - | 31,455 | 31,455
Other comprehensive income for the year | - | - | - | -
Total comprehensive income for the year | - | - | 31,455 | 31,455
Contributions by and distributions to owners |  |  |  |
Dividends: Equity capital | - | - | (43,500) | (43,500)
Total transactions with owners | - | - | (43,500) | (43,500)
At 30 September 2024 | 100 | 920,815 | 1,760,370 | 2,681,285
| The notes on pages 5 to 10 form part of these financial statements.
Page 4
EBTEK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Ebtek Limited is a private company limited by shares incorporated in England and Wales. The registered office is 4 Chester Court, Chester Hall Lane, Basildon, SS14 3WR. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.3 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.4 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 5
EBTEK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the methods listed below. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% | Reducing Balance
|  |  |  | Motor vehicles | - | 25% | Reducing Balance
|  |  |  | Computer equipment | - |  | 3 Years Straight Line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | Revaluation of tangible fixed assets
Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date. Fair values are determined from market based evidence normally undertaken by professionally qualified valuers. Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.
| 2.7 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. Page 6
EBTEK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.11 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.12 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 2).
Page 7
EBTEK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Tangible fixed assets
|  | Plant and machinery | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 October 2024 | 148,372 | 1,231 | 149,603
| Additions | 12,599 | - | 12,599
| At 30 September 2025 | 160,971 | 1,231 | 162,202
| Depreciation |  |  |
| At 1 October 2024 | 136,644 | 1,085 | 137,729
| Charge for the year on owned assets | 4,111 | 146 | 4,257
| At 30 September 2025 | 140,755 | 1,231 | 141,986
| Net book value |  |  |
| At 30 September 2025 | 20,216 | - | 20,216
| At 30 September 2024 | 11,728 | 146 | 11,874
The freehold investment buildings were re valued as below
| If the land and buildings had not been included at valuation they would have been included under the historical cost convention as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cost | 1,182,170 | 1,182,170
| Net book value | 1,182,170 | 1,182,170
Page 8
EBTEK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 October 2024 | 2,102,985
| Surplus on revaluation | (377,985)
| At 30 September 2025 | 1,725,000
The 2025 valuations were made by Glenny LLP and Messrs. Watts & Morgan, on an open market value basis.
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 1,182,170 | 1,182,170
|  | 1,182,170 | 1,182,170
Page 9
EBTEK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
6. | Debtors
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 633,734 | 594,135
|  | 633,734 | 594,135
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 9,391 | 7,812
| Other taxation and social security | 3,748 | 3,896
| Other creditors | 9,213 | 9,465
| Accruals and deferred income | 4,905 | 5,265
|  | 27,257 | 26,438
9. | Reserves
Revaluation reserve The revaluation reserve includes all current and prior surpluses net of any deficits, and net of any deferred taxation provisions. Profit and loss account The profit and loss reserve includes all current and prior retained profits and losses.
10. | Related party transactions
| During the year the following transactions took place between the company and a former director. Dividends: E Halley: £1,700 (2024,£43,500) During the year the following transactions occured between the company and Nant Hir Farm Services Ltd, a company of which director D Halley is also director and shareholder. Expenditure: £0 (2024: £0 from appointment)
Page 10