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REGISTERED NUMBER: 04470749 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2023

for

Eden Fabrications (Cumbria) Limited

Eden Fabrications (Cumbria) Limited (Registered number: 04470749)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Eden Fabrications (Cumbria) Limited

Company Information
for the Year Ended 31 July 2023







DIRECTORS: Mr R J Osborne
Mrs B M Osborne





SECRETARY: Mrs B M Osborne





REGISTERED OFFICE: Ladywood Nook Lane
Dalston
Carlisle
Cumbria
CA5 7JR





REGISTERED NUMBER: 04470749 (England and Wales)





ACCOUNTANTS: Benson Accountants
The Mill
Station Road
Wigton
Cumbria
CA7 9BA

Eden Fabrications (Cumbria) Limited (Registered number: 04470749)

Balance Sheet
31 July 2023

31/7/23 31/7/22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 73,970 64,497
73,970 64,497

CURRENT ASSETS
Stocks 5,000 5,000
Debtors 6 392,075 308,932
Investments 7 210,626 235,925
Cash at bank 67,460 75,657
675,161 625,514
CREDITORS
Amounts falling due within one year 8 100,464 96,783
NET CURRENT ASSETS 574,697 528,731
TOTAL ASSETS LESS CURRENT
LIABILITIES

648,667

593,228

PROVISIONS FOR LIABILITIES 16,785 10,106
NET ASSETS 631,882 583,122

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 631,880 583,120
SHAREHOLDERS' FUNDS 631,882 583,122

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 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.

Eden Fabrications (Cumbria) Limited (Registered number: 04470749)

Balance Sheet - continued
31 July 2023


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 25 March 2024 and were signed on its behalf by:




Mr R J Osborne - Director



Mrs B M Osborne - Director


Eden Fabrications (Cumbria) Limited (Registered number: 04470749)

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

Eden Fabrications (Cumbria) 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Office equipment - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Eden Fabrications (Cumbria) Limited (Registered number: 04470749)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
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 7 (2022 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2022
and 31 July 2023 7,500
AMORTISATION
At 1 August 2022
and 31 July 2023 7,500
NET BOOK VALUE
At 31 July 2023 -
At 31 July 2022 -

5. TANGIBLE FIXED ASSETS
Improvements
to Plant and Office
property machinery equipment
£    £    £   
COST
At 1 August 2022 17,077 174,831 8,359
Additions - 23,682 -
At 31 July 2023 17,077 198,513 8,359
DEPRECIATION
At 1 August 2022 17,077 130,559 7,440
Charge for year - 10,193 137
At 31 July 2023 17,077 140,752 7,577
NET BOOK VALUE
At 31 July 2023 - 57,761 782
At 31 July 2022 - 44,272 919

Eden Fabrications (Cumbria) Limited (Registered number: 04470749)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

5. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 August 2022 82,255 12,183 294,705
Additions - - 23,682
At 31 July 2023 82,255 12,183 318,387
DEPRECIATION
At 1 August 2022 64,952 10,180 230,208
Charge for year 3,157 722 14,209
At 31 July 2023 68,109 10,902 244,417
NET BOOK VALUE
At 31 July 2023 14,146 1,281 73,970
At 31 July 2022 17,303 2,003 64,497

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/7/23 31/7/22
£    £   
Trade debtors 318,385 263,576
Other debtors 73,690 45,356
392,075 308,932

7. CURRENT ASSET INVESTMENTS
31/7/23 31/7/22
£    £   
Listed investments 210,626 235,925

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/7/23 31/7/22
£    £   
Trade creditors 36,903 56,307
Taxation and social security 59,861 26,963
Other creditors 3,700 13,513
100,464 96,783

Eden Fabrications (Cumbria) Limited (Registered number: 04470749)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2023 and 31 July 2022:

31/7/23 31/7/22
£    £   
Mr R J Osborne
Balance outstanding at start of year (5,113 ) (6,515 )
Amounts advanced 75,067 37,084
Amounts repaid (45,000 ) (35,682 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 24,954 (5,113 )

Mrs B M Osborne
Balance outstanding at start of year (5,034 ) (6,518 )
Amounts advanced 75,068 37,084
Amounts repaid (45,000 ) (35,600 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 25,034 (5,034 )

10. RELATED PARTY DISCLOSURES

During the year the directors borrowed monies from the company. At the year end, the directors owed the company £49,988 (2022 - The company owed the directors £10,147). This loan is interest free, unsecured and repayable on demand.