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REGISTERED NUMBER: 04575296 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2023

FOR

EDEN TRAINING LTD

EDEN TRAINING LTD (REGISTERED NUMBER: 04575296)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EDEN TRAINING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2023







DIRECTORS: Mrs JA Saxon
Mr TJ Saxon





SECRETARY: Mrs JA Saxon





REGISTERED OFFICE: 178-180 Pall Mall
Leigh on Sea
Essex
SS9 1RB





REGISTERED NUMBER: 04575296 (England and Wales)





ACCOUNTANTS: Elliott, Mortlock, Busby & Co Limited
12 High Street
Stanford le Hope
Essex
SS17 0EY

EDEN TRAINING LTD (REGISTERED NUMBER: 04575296)

BALANCE SHEET
31 AUGUST 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 - 26,004

CURRENT ASSETS
Stocks - 500
Debtors 6 3,067 6,286
Cash at bank 25,879 64,720
28,946 71,506
CREDITORS
Amounts falling due within one year 7 21,292 27,704
NET CURRENT ASSETS 7,654 43,802
TOTAL ASSETS LESS CURRENT
LIABILITIES

7,654

69,806

CREDITORS
Amounts falling due after more than one
year

8

(18,112

)

(27,875

)

PROVISIONS FOR LIABILITIES 10 - (2,806 )
NET (LIABILITIES)/ASSETS (10,458 ) 39,125

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (10,558 ) 39,025
SHAREHOLDERS' FUNDS (10,458 ) 39,125

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 TRAINING LTD (REGISTERED NUMBER: 04575296)

BALANCE SHEET - continued
31 AUGUST 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 16 September 2024 and were signed on its behalf by:





Mrs JA Saxon - Director


EDEN TRAINING LTD (REGISTERED NUMBER: 04575296)

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

1. STATUTORY INFORMATION

Eden Training 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.

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


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Going concern
The company ceased trading on the 31 August 2023.

Turnover
Turnover comprises the fair value of the consideration received or receivable for the provision of goods and services in the ordinary course of the company's activities. Turnover is shown net of value added tax, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured,
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to landlord's property - equal instalments over 10 years
Plant and equipment - 20% on reducing balance & straight line

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

Financial instruments
A financial instrument is a contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. Basic financial instruments are initially recognised at transaction price and then subsequently at amortised cost with the exception of equity investments that are initially measured at fair value (being the transaction price excluding any transaction costs) with subsequent measurements at fair value, with changes recognised in profit and 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.


EDEN TRAINING LTD (REGISTERED NUMBER: 04575296)

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

3. ACCOUNTING POLICIES - continued
Deferred taxation
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.

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.

Operating leases
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 4 ) .

5. TANGIBLE FIXED ASSETS
Improvements
to
landlord's Plant and
property equipment Totals
£    £    £   
COST
At 1 September 2022 35,561 109,836 145,397
Disposals (35,561 ) (109,836 ) (145,397 )
At 31 August 2023 - - -
DEPRECIATION
At 1 September 2022 18,769 100,624 119,393
Charge for year 3,555 3,735 7,290
Eliminated on disposal (22,324 ) (104,359 ) (126,683 )
At 31 August 2023 - - -
NET BOOK VALUE
At 31 August 2023 - - -
At 31 August 2022 16,792 9,212 26,004

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 1,941 5,186
Other debtors 1,126 1,100
3,067 6,286

EDEN TRAINING LTD (REGISTERED NUMBER: 04575296)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans 10,000 10,000
Social security and other taxes 2,276 2,472
Other creditors 8,386 3,740
Directors' current accounts 630 11,492
21,292 27,704

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 18,112 27,875

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year 2,272 3,212
Between one and five years - 2,070
2,272 5,282

10. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax - 2,806

Deferred
tax
£   
Balance at 1 September 2022 2,806
Credit to Income Statement during year (2,806 )
Balance at 31 August 2023 -

The provision for deferred taxation is made up of accelerated capital allowances.

11. PENSION COMMITMENTS

The company operates a defined contribution pension scheme for the benefit of its employees and directors. The assets of the scheme are held separately from those of the company in independently administered funds. At the balance sheet date there were £Nil of unpaid contributions (2022: £411).

12. RELATED PARTY DISCLOSURES

Rent charged in the financial statements amounting to £11,250 (2022: £24,725) was paid to the directors who personally own the property from where the company trades.