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Registered number:
FOR THE YEAR ENDED 31 OCTOBER 2025
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EUROPEAN FRICTION INDUSTRIES LIMITED
COMPANY INFORMATION
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EUROPEAN FRICTION INDUSTRIES LIMITED
CONTENTS
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EUROPEAN FRICTION INDUSTRIES LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 31 OCTOBER 2025
The Directors are pleased to present the Strategic Report and Financial Statements for the year ended 31 October 2025.
The Directors and shareholder are satisfied with the performance during the year despite a decrease in turnover on the previous year.
We believe that the Company is in a strong position to recover growth in the near future despite global economic uncertainty/challenges and rising costs affecting employment, raw materials, overheads and energy costs and have therefore adjusted prices progressively and in moderation to reflect modern day costs.
The Company's main business is brakes under the EBC trademark for the automotive enthusiast market and the Motorcycle and Utility vehicle industry. The EBC mark itself remains a main driver of the business and is a much sought after agency with its world renowned high quality, range and huge consumer support.
The Company's main focus and target segments are high end, enthusiast and performance braking products, rather than low price service parts and the motorcycle market which also remains buoyant and unaffected by fuel changes.
In house manufacture accounts for over 80% of the products sold by the Company which has seen significant investments in research and machinery to support this.
The Company remains mindful of continuing economic and geopolitical uncertainty and the potential impact of cost pressures and disruption to international markets and supply chains. However, its substantial in-house manufacturing capability, established brand, diversified international customer base and strong financial position provide considerable resilience.
The Company maintains substantial and carefully managed stockholdings across its worldwide operations, supported by an active stock obsolescence policy. The Company also benefits from a large and diversified customer base and continues to manage its operations without external borrowings.
The principal financial risks arising from the Company's activities include market, currency and credit risk. These risks are mitigated by the Company's geographical diversification, broad customer base and established financial controls. The Directors regularly reviews the policies and procedures used to manage these risks.
Market risk
The Company operates across both the motorcycle and high-end automotive sectors and sells its products into numerous geographical markets. This diversification reduces the Company's dependence on any single market, customer group or geographical territory.
Currency risk
The Company trades internationally and therefore has exposure to movements in foreign exchange rates. However, sales are broadly diversified across the Company's principal trading currencies, including US Dollars, Sterling and Euros, which provides a degree of natural mitigation against currency movements.
Currency exposures and exchange rate movements are monitored regularly by management.
Interest rate risk
The Company finances its operations principally through retained profits and working capital. As the Company does not rely on external borrowings, its direct exposure to changes in interest rates remains limited.
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EUROPEAN FRICTION INDUSTRIES LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
Price risk
The Company regularly reviews its pricing structures in response to changes in market conditions, manufacturing and employment costs, raw material prices, regulatory requirements and other external factors.
The Company seeks to maintain appropriate pricing while preserving the competitiveness and premium positioning of the EBC brand.
Credit risk
The Company manages credit risk through its established and diversified customer base, strong product offering and recognised brand. New customers are subject to appropriate creditworthiness checks and clear commercial and contractual arrangements are established.
Credit limits for new and existing customers are determined using a combination of payment history, trading experience and external credit information where appropriate. Credit limits, debt ageing and collection performance are reviewed regularly by the Credit Controller and Head of Finance.
The Company's broad customer base and established credit-control procedures help to limit its exposure to individual customer defaults.
2025 2024 %
Turnover £8,474,732 £9,924,191 14.6% Gross Profit Margin 54.9% 61.5% 6.6%
Average number of employees has decreased by 4.1% from 97 to 93.
As required by Section 172 of the Companies Act, a Director of a Company must act in a way he considers, in good faith, would likely promote the success of the Company for the benefit of its Shareholder. All decisions are considered taking into account the impact of any decisions in the long term.
Employees
European Friction Industries Limited have always had regard for the interests of its employees and tries to engage the work force. The Company Director's and Senior Management team work hard to create a positive environment with opportunities for its employees to reach their potential. Many of our employees have worked for European Friction Industries Limited for many years and the Company recognises long serving employees. European Friction Industries Limited offers stable employment to its employees.
Customers and Suppliers
The Company has strong trademarks and operates in a market where reputation is key to the longevity of the business and future opportunities. We use suppliers locally where possible and ensure payment to terms in order to ensure continuing supplies and service of the best quality.
Community and Environment
European Friction Industries Limited supports its local community by sourcing its labour needs locally wherever possible. It contributes to charities both locally and nationally. European Friction Industries Limited recognises its responsibility in reducing, where possible, its environmental impact, and communicating environmental awareness throughout the Company.
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EUROPEAN FRICTION INDUSTRIES LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
Environmental Commitment
The Company's aim is to reduce levels of waste from company processes and, where practical, re use or recycle waste materials. Where practical, materials which constitute a significant part of the Company's processes will be sourced from environmentally responsible suppliers. The Company will monitor energy use and use energy efficiently, including investigating energy efficient technologies. The Company also has solar panels in order to generate energy environmentally. The Company will monitor fuel use and promote fuel efficiency through technology, careful planning and careful driving. The Company will provide employees with environmental training, instruction and procedures relevant to their tasks and responsibilities. The Company will ensure our activities do not create a nuisance to our neighbours by continuing to work sociably acceptable hours and regularly monitoring noise levels. Continual improvement and the setting of objectives and targets which are reviewed annually working to achieve a zero to landfill status.
This report was approved by the board and signed on its behalf.
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EUROPEAN FRICTION INDUSTRIES LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 OCTOBER 2025
The Directors present their report and the financial statements for the year ended 31 October 2025.
The loss for the year, after taxation, amounted to £786,607 (2024 - profit £573,448).
The dividends paid during the year amounted to £530,212 (2024: £1,379,986).
The Directors who served during the year were:
The Directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.
In preparing these financial statements, the Directors are required to:
∙select suitable accounting policies for the Company's financial statements and then apply them consistently;
∙make judgements and accounting estimates that are reasonable and prudent;
∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.
The Directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Company continues to prosper with its multi-segment brake market approach embracing new industries such as electric vehicles and public transport braking systems to underpin its future whilst continuing to actively support its global existing customer base.
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EUROPEAN FRICTION INDUSTRIES LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
There have been no significant events affecting the Company since the year end.
The auditor, MHA, will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.
This report was approved by the board and signed on its behalf.
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EUROPEAN FRICTION INDUSTRIES LIMITED
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF EUROPEAN FRICTION INDUSTRIES LIMITED
We have audited the financial statements of European Friction Industries Limited (the 'Company') for the year ended 31 October 2025, which comprise the Statement of Income and Retained Earnings, the Balance Sheet and notes to the financial statements, including material accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In auditing the financial statements, we have concluded that the Directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the Directors with respect to going concern are described in the relevant sections of this report.
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EUROPEAN FRICTION INDUSTRIES LIMITED
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF EUROPEAN FRICTION INDUSTRIES LIMITED (CONTINUED)
The other information comprises the information included in the Annual Report other than the financial statements and our Auditor's Report thereon. The Directors are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
In our opinion, based on the work undertaken in the course of the audit:
∙the information given in the Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
∙the Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.
In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Director's Report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
• adequate accounting records have not been kept by the parent Company, or returns adequate for our audit have not been received from branches not visited by us; or; • the financial statements are not in agreement with the accounting records and returns; or • certain disclosures of Director's remuneration specified by law are not made; or • we have not received all the information and explanations we require for our audit.
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EUROPEAN FRICTION INDUSTRIES LIMITED
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF EUROPEAN FRICTION INDUSTRIES LIMITED (CONTINUED)
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditor's Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below:
• enquiry of management and those charged with governance around actual, potential or suspected litigation, claims, non-compliance with applicable laws and regulations and fraud; • enquiry of entity staff in tax and compliance functions to identify any instances of non-compliance with laws and regulations; • performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for bias; • reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations; • performing audit work over the recognition of revenue occurring at the year end to provide assurance over cut off.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditor's Report.
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EUROPEAN FRICTION INDUSTRIES LIMITED
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF EUROPEAN FRICTION INDUSTRIES LIMITED (CONTINUED)
This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditor's Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.
for and on behalf of
Chartered Accounts
Statutory Auditor
Northampton, United Kingdom
Date:
MHA is the trading name of MHA Audit Services LLP, a limited liability partnership in England and Wales (registered number OC455542).
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EUROPEAN FRICTION INDUSTRIES LIMITED
STATEMENT OF INCOME AND RETAINED EARNINGS
FOR THE YEAR ENDED 31 OCTOBER 2025
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EUROPEAN FRICTION INDUSTRIES LIMITED
REGISTERED NUMBER: 02002865
BALANCE SHEET
AS AT 31 OCTOBER 2025
The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
The notes on pages 12 to 27 form part of these financial statements.
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EUROPEAN FRICTION INDUSTRIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
European Friction Industries Limited is a private company limited by shares and incorporated in England and Wales.
The registered office and principal place of business is Enterprise House, 6/7 Bonville Road, Brislington, Bristol, BS4 5NZ. The principal activity of the Company is the manufacture of brake components and systems for the Automotive, Motorcycle, Bus, Mountain Bike and Railway Industries. The Company's financial statements have been rounded to the nearest £1 GBP.
2.Accounting policies
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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 3).
The following principal accounting policies have been applied:
The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
∙the requirements of Section 7 Statement of Cash Flows;
∙the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);
∙the requirements of Section 33 Related Party Disclosures paragraph 33.7.
This information is included in the consolidated financial statements of EBC Holdings Limited as at 31 October 2025 and these financial statements may be obtained from Companies House, Crown Way, Cardiff, CF14 3UZ.
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EUROPEAN FRICTION INDUSTRIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
2.Accounting policies (continued)
The financial statements have been prepared on a going concern basis. The Director has considered relevant information, including the annual budget, and the impact of subsequent events in making their assessment. This analysis also considers the effectiveness of available measures to assist in mitigating the impact.
The Company shows a net current assets position of £3,496,831 (2024: £4,685,941), and a net assets position of £3,986,320 (2024: £5,303,139). The Company was loss making in 2025 and reported a loss before tax of £817,666 (2024: £769,044 profit before tax). The Company has amounts owed to group undertakings of £321,389 (2024: £257,172) and amounts owed from group undertakings of £1,341,037 (2024: £2,390,771). As a result of changes to intercompany trading arrangements during the year, continuing post year end, the Company is loss making and is currently reliant on the financial support of the Group. The Company has received confirmation of this financial support from EBC Holdings Limited, the Company's immediate controlling party, which will be provided for at least 12 months from the date that the Company's financial statements are approved. The letter of support received is not considered to be legally binding. Based on these assessments and having regard to the resources available to the entity, the Director has concluded that there is no material uncertainty and that they can continue to adopt the going concern basis in preparing the financial statements.
Functional and presentation currency
Transactions and balances
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EUROPEAN FRICTION INDUSTRIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
2.Accounting policies (continued)
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EUROPEAN FRICTION INDUSTRIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
2.Accounting policies (continued)
At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.
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EUROPEAN FRICTION INDUSTRIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
2.Accounting policies (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.
Depreciation is provided on the following basis:
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.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
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EUROPEAN FRICTION INDUSTRIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
2.Accounting policies (continued)
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.
Impairment of financial assets
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.
Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.
If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.
Basic financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.
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EUROPEAN FRICTION INDUSTRIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
2.Accounting policies (continued)
Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.
Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.
Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
Derecognition of financial assets
Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.
Derecognition of financial liabilities
Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.
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EUROPEAN FRICTION INDUSTRIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
Deferred Tax The Company is subject to UK corporation tax and judgement is required in determining the provision for income and deferred taxation. The Company recognises taxation assets and liabilities based upon estimates and assessments of many factors including judgements about the outcome of future events. Deferred tax assets are only recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. At 31 October 2025, the Company recognised a deferred tax liability consisting of the tax effect of timing differences in respect of the excess of taxation allowances over depreciation upon fixed assets, and short-term timing differences, totalling £109,483 (2024: £140,542). Useful economic lives of tangible fixed assets The Company holds tangible fixed assets. Management judgement is required in setting the useful economic lives for each class of tangible asset. Management judgement is also required for estimating any net realisable values to be incorporated into depreciation methods.The net book value of tangible fixed assets as at 31 October 2025 was £598,972 (2024: £757,740) after a depreciation charge of £198,244 (2024: £246,105). Stock provision The Company creates a stock provision for inventory that they deem as obsolete. The provision is based on management judgement of future sales for the following two to five years, depending on product class, and whether the stock will be deemed to obsolete at this point. At 31 October 2025, the Company recognised a stock provision of £392,817 (2024: £375,616).
The whole of the turnover is attributable to the principal activity of the Company.
The analysis of turnover, profit before tax and net assets by geographical markets have not been disclosed as in the opinion of the Director, this could be harmful to the Company's interest.
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EUROPEAN FRICTION INDUSTRIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
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EUROPEAN FRICTION INDUSTRIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
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EUROPEAN FRICTION INDUSTRIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
There were no factors that may affect future tax charges.
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EUROPEAN FRICTION INDUSTRIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
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EUROPEAN FRICTION INDUSTRIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
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EUROPEAN FRICTION INDUSTRIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
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EUROPEAN FRICTION INDUSTRIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
Profit and loss account
The Company operates a defined contributions pension scheme. The asset of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £66,094 (2024: £64,081) At the year end, there were balances outstanding of £16,092 (2024: £16,008).
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EUROPEAN FRICTION INDUSTRIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
The immediate and ultimate parent company is EBC Holdings Limited, a company incorporated in England and Wales, who's registered office is located at EBC Brakes World Headquarters, Upton Valley Way East, Pineham, Northampton, NN4 9EF.
The financial statements of European Friction Industries Limited are included in the group financial statements of EBC Holdings Limited which are available from Companies House. Mr A C Freeman is the Company's controlling and ultimate controlling related party by virtue of his shareholding in EBC Holdings Limited.
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