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REGISTERED NUMBER: 11384819 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

EDD HOLDINGS LTD.

EDD HOLDINGS LTD. (REGISTERED NUMBER: 11384819)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EDD HOLDINGS LTD.

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: N P Martin
S Martin
N L Brown





REGISTERED OFFICE: Boyce's Building
40-42 Regent Street
Clifton
Bristol
BS8 4HU





REGISTERED NUMBER: 11384819 (England and Wales)





ACCOUNTANTS: Lawes & Co
Boyce's Building
40-42 Regent Street
Clifton
Bristol
BS8 4HU

EDD HOLDINGS LTD. (REGISTERED NUMBER: 11384819)

BALANCE SHEET
31 DECEMBER 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Investments 4 251,863 251,863

CREDITORS
Amounts falling due within one year 5 87,205 98,581
NET CURRENT LIABILITIES (87,205 ) (98,581 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

164,658

153,282

CAPITAL AND RESERVES
Called up share capital 6 27 27
Capital redemption reserve 73 73
Merger reserve 100 100
Retained earnings 164,458 153,082
164,658 153,282

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.

EDD HOLDINGS LTD. (REGISTERED NUMBER: 11384819)

BALANCE SHEET - continued
31 DECEMBER 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 21 August 2024 and were signed on its behalf by:





N L Brown - Director


EDD HOLDINGS LTD. (REGISTERED NUMBER: 11384819)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

EDD Holdings Ltd. 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.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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 4 (2022 - 4 ) .

EDD HOLDINGS LTD. (REGISTERED NUMBER: 11384819)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

4. FIXED ASSET INVESTMENTS
Shares in
group
undertaki
£   
COST
At 1 January 2023
and 31 December 2023 251,863
NET BOOK VALUE
At 31 December 2023 251,863
At 31 December 2022 251,863

Barclays Security Trustee Limited holds a fixed charge and floating charge over the company's assets.

Details of the investments in which the company holds 20% or more of the nominal value of any class of share capital as follows:


Undertaking

Holding
Proportion of
shares
Exhibitions and Displays Direct Ltd 103 A Ordinary 100%
44 B Ordinary
4 C Ordinary
Design & Crafted Interiors Ltd 3000 A Ordinary 60%

The pre tax profit for the financial period for Exhibitions and Displays Direct Ltd was £430,853 (2022:£602,440) and the aggregate amount of capital and reserves at the balance sheet date was £431,480 (2022:£297,855).

Registered office: Boyce's Building, 40-42 Regent Street, Clifton, BS8 4HU

The pre tax profit for the financial period for Design & Crafted Interiors Ltd was £6,742 (2022:£176) and the aggregate amount of capital and reserves at the balance sheet date was £12,231 (2022:£8,520).

Registered office: Boyce's Building, 40-42 Regent Street, Clifton, BS8 4HU

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Other creditors 87,205 98,581

EDD HOLDINGS LTD. (REGISTERED NUMBER: 11384819)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

6. CALLED UP SHARE CAPITAL

Allotted,issued and fully paid:

Number:

Class:
Nominal
Value:

31.12.2023

31.12.2022
5 Ordinary A £1 5 5
2 Ordinary B £1 2 2
20 Ordinary C £1 20 20


7. RELATED PARTY DISCLOSURES

The directors maintain interest free loan accounts with the company. At the balance sheet date, the company owed the directors £10,704 (2022: £22,081).

At the balance sheet date the company owed an amount of £76,500, this amount represents an intercompany balance (2022: £76,500).