REGISTERED NUMBER: 02152606 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

EBROVAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J G van Daalen

Mrs M J van Daalen

SECRETARY:

Mrs M J van Daalen

REGISTERED OFFICE:

The Manor House

Church Road

Walpole St Peter

Wisbech

Cambridgeshire

PE14 7NS

REGISTERED NUMBER:

02152606 (England and Wales)

ACCOUNTANTS:

Wheelers

Chartered Accountants & Tax Consultants

27-29 Old Market

Wisbech

Cambridgeshire

PE13 1NE

FIXED ASSETS

Tangible assets

4

90,840

93,778

Investments

5

2,510

2,510

93,350

96,288

CURRENT ASSETS

Debtors

6

738,593

621,179

Cash at bank

12,601

62,016

751,194

683,195

CREDITORS

Amounts falling due within one year

7

251,414

271,246

NET CURRENT ASSETS

499,780

411,949

TOTAL ASSETS LESS CURRENT LIABILITIES

593,130

508,237

CREDITORS

Amounts falling due after more than one year

8

-

(5,201

)

PROVISIONS FOR LIABILITIES

(830

)

(750

)

NET ASSETS

592,300

502,286

CAPITAL AND RESERVES

Called up share capital

900

900

Retained earnings

591,400

501,386

SHAREHOLDERS' FUNDS

592,300

502,286

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 August 2026 and were signed on its behalf by:

J G van Daalen - Director

1.	STATUTORY INFORMATION

Ebroval 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The directors believe that the company is well placed to manage its financial risks successfully and have reasonable expectation that it has adequate resources to continue in operational existence for the foreseeable future. Consequently, it continues to adopt the going concern basis of accounting in preparing the annual financial statements.

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.

Freehold property

-

4% on cost

Plant and machinery

-

25% on reducing balance and 15% on reducing balance

Taxation

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

Foreign currencies

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 rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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

Freehold

Plant and

property

machinery

Totals

£

£

£

COST

At 1 January 2025

136,787

23,134

159,921

Additions

4,040

-

4,040

Disposals

(3,430

)

(5,199

)

(8,629

)

At 31 December 2025

137,397

17,935

155,332

DEPRECIATION

At 1 January 2025

45,622

20,521

66,143

Charge for year

3,566

555

4,121

Eliminated on disposal

(1,235

)

(4,537

)

(5,772

)

At 31 December 2025

47,953

16,539

64,492

NET BOOK VALUE

At 31 December 2025

89,444

1,396

90,840

At 31 December 2024

91,165

2,613

93,778

Included in cost of land and buildings is freehold land of £ 51,000 (2024 - £ 51,000 ) which is not depreciated.

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2025

and 31 December 2025

2,510

NET BOOK VALUE

At 31 December 2025

2,510

At 31 December 2024

2,510

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

-

516

Other debtors

738,593

620,663

738,593

621,179

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

5,267

10,400

Trade creditors

395

1,939

Taxation and social security

51,188

53,919

Other creditors

194,564

204,988

251,414

271,246

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

-

5,201