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Company Registration No. 08148905 (England and Wales)
EBLEY DEVELOPMENT LIMITED Unaudited accounts for the year ended 31 December 2025
EBLEY DEVELOPMENT LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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EBLEY DEVELOPMENT LIMITED Company Information for the year ended 31 December 2025
Director
P J Jacobs
Company Number
08148905 (England and Wales)
Registered Office
Stowe Cottage Stroud Gloucestershire GL5 5TR England
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EBLEY DEVELOPMENT LIMITED Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
1,184,710 
1,231,285 
Tangible assets
5
181,805 
242,407 
Investments
6
52,500 
52,500 
1,419,015 
1,526,192 
Current assets
Debtors
7
140,395 
22,970 
Creditors: amounts falling due within one year
8
(169,177)
(303,819)
Net current liabilities
(28,782)
(280,849)
Total assets less current liabilities
1,390,233 
1,245,343 
Creditors: amounts falling due after more than one year
9
(408,498)
(216,364)
Net assets
981,735 
1,028,979 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
981,635 
1,028,879 
Shareholders' funds
981,735 
1,028,979 
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 18 August 2026 and were signed on its behalf by
P J Jacobs Director Company Registration No. 08148905
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EBLEY DEVELOPMENT LIMITED Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
EBLEY DEVELOPMENT LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08148905. The registered office is Stowe Cottage, Stroud, Gloucestershire, GL5 5TR, 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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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
25% reducing balance
Motor vehicles
25% reducing balance
Other tangible fixed assets
5% Straight Line on Term of Headlease
Intangible fixed assets
Intangible fixed assets (including purchased goodwill, lease improvements and patents) are included at cost less accumulated amortisation. Lease improvement works to be amortised on completion at 10% pa on a straight-line basis.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2025
1,299,646 
Additions
22,996 
At 31 December 2025
1,322,642 
Amortisation
At 1 January 2025
68,361 
Charge for the year
69,571 
At 31 December 2025
137,932 
Net book value
At 31 December 2025
1,184,710 
At 31 December 2024
1,231,285 
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EBLEY DEVELOPMENT LIMITED Notes to the Accounts for the year ended 31 December 2025
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 January 2025
292,438 
At 31 December 2025
292,438 
Depreciation
At 1 January 2025
50,031 
Charge for the year
60,602 
At 31 December 2025
110,633 
Net book value
At 31 December 2025
181,805 
At 31 December 2024
242,407 
6
Investments
Subsidiary undertakings 
£ 
Valuation at 1 January 2025
52,500 
Valuation at 31 December 2025
52,500 
7
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
117,731 
- 
Accrued income and prepayments
22,664 
22,970 
140,395 
22,970 
8
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
14,191 
54,952 
Obligations under finance leases and hire purchase contracts
69,198 
58,014 
Trade creditors
9,525 
21,560 
Amounts owed to group undertakings and other participating interests
13,522 
14,094 
Taxes and social security
110 
57,311 
Other creditors
- 
1,173 
Loans from directors
59,535 
93,549 
Accruals
3,096 
3,166 
169,177 
303,819 
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EBLEY DEVELOPMENT LIMITED Notes to the Accounts for the year ended 31 December 2025
9
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
33,250 
Obligations under finance leases and hire purchase contracts
108,498 
183,114 
Other creditors
300,000 
- 
408,498 
216,364 
10
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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