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REGISTERED NUMBER: 04126301 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Eden Pubs Limited

Eden Pubs Limited (Registered number: 04126301)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Report of the Accountants 5

Eden Pubs Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: Mrs L J Eden-Brown
J Brown
Ms I G Eden-Brown





SECRETARY: Mrs L J Eden-Brown





REGISTERED OFFICE: First Floor,
The Estate Office
The Green, Lewes Road
Ringmer
East Sussex
BN8 5QE





REGISTERED NUMBER: 04126301 (England and Wales)





ACCOUNTANTS: Caburn Accountants Limited
Chartered Certified Accountants
First Floor,
The Estate Office
The Green, Lewes Road
Ringmer
East Sussex
BN8 5QE

Eden Pubs Limited (Registered number: 04126301)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 1,108,000 1,108,000

CURRENT ASSETS
Cash at bank 25,697 18,923

CREDITORS
Amounts falling due within one year 5 209,689 233,735
NET CURRENT LIABILITIES (183,992 ) (214,812 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

924,008

893,188

PROVISIONS FOR LIABILITIES 24,373 24,373
NET ASSETS 899,635 868,815

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Other reserves 6 19,100 19,100
Retained earnings 6 879,535 848,715
SHAREHOLDERS' FUNDS 899,635 868,815

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

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

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 12 August 2024 and were signed on its behalf by:




Mrs L J Eden-Brown - Director


Eden Pubs Limited (Registered number: 04126301)

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

1. STATUTORY INFORMATION

Eden Pubs 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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 2 ) .

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 January 2023
and 31 December 2023 1,108,000
NET BOOK VALUE
At 31 December 2023 1,108,000
At 31 December 2022 1,108,000

Eden Pubs Limited (Registered number: 04126301)

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

4. INVESTMENT PROPERTY - continued

Fair value at 31 December 2023 is represented by:
£   
Valuation in 2014 122,321
Valuation in 2015 20,000
Valuation in 2016 20,000
Valuation in 2017 40,000
Valuation in 2018 10,000
Valuation in 2019 21,000
Valuation in 2020 21,420
Valuation in 2021 15,580
Cost 837,679
1,108,000

If the investment property had not been revalued it would have been included at the following historical cost:

31.12.23 31.12.22
£    £   
Cost 837,679 837,679

The investment property was valued on an open market basis on 31 December 2023 by the directors .

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Tax 10,596 11,429
Other creditors 101,701 101,701
Directors' current accounts 78,887 103,255
Accruals and deferred income 18,505 17,350
209,689 233,735

6. RESERVES
Retained Other
earnings reserves Totals
£    £    £   

At 1 January 2023 848,715 19,100 867,815
Profit for the year 43,820 43,820
Dividends (13,000 ) (13,000 )
At 31 December 2023 879,535 19,100 898,635

Eden Pubs Limited

Report of the Accountants to the Directors of
Eden Pubs Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 December 2023 set out on pages three to six and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Caburn Accountants Limited
Chartered Certified Accountants
First Floor,
The Estate Office
The Green, Lewes Road
Ringmer
East Sussex
BN8 5QE


12 August 2024