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REGISTERED NUMBER: 14613282 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 24 JANUARY 2023 TO 31 JANUARY 2024

FOR

EDEN INVESTMENT HOLDINGS LTD

EDEN INVESTMENT HOLDINGS LTD (REGISTERED NUMBER: 14613282)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 24 JANUARY 2023 TO 31 JANUARY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


EDEN INVESTMENT HOLDINGS LTD

COMPANY INFORMATION
FOR THE PERIOD 24 JANUARY 2023 TO 31 JANUARY 2024







DIRECTOR: D C Humberstone





REGISTERED OFFICE: 82 Kirk Edge Road
Worrall
Sheffield
S35 0AE





REGISTERED NUMBER: 14613282 (England and Wales)





ACCOUNTANTS: Marriott Gibbs Rees Wallis Limited
Chartered Certified Accountants
First Floor
Unit 4, Broadfield Court
Sheffield
South Yorkshire
S8 0XF

EDEN INVESTMENT HOLDINGS LTD (REGISTERED NUMBER: 14613282)

BALANCE SHEET
31 JANUARY 2024

Notes £    £   
FIXED ASSETS
Investment property 4 242,100

CURRENT ASSETS
Debtors 5 230

CREDITORS
Amounts falling due within one year 6 239,189
NET CURRENT LIABILITIES (238,959 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,141

PROVISIONS FOR LIABILITIES 10
NET ASSETS 3,131

CAPITAL AND RESERVES
Called up share capital 100
Fair value reserve 7 40
Retained earnings 7 2,991
3,131

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 October 2024 and were signed by:





D C Humberstone - Director


EDEN INVESTMENT HOLDINGS LTD (REGISTERED NUMBER: 14613282)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 24 JANUARY 2023 TO 31 JANUARY 2024

1. STATUTORY INFORMATION

Eden Investment 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 as modified by the revaluation of certain assets.

Significant judgements and estimates
The directors have made key assumptions in the determination of the fair value of investment property in respect of the state of the property market in the location where the property is situated and in respect of the range of reasonable fair value estimates of the asset. The valuation of the property at the reporting date is stated in the notes to the accounts.

Turnover
Turnover represents total rents receivable during the year.

Investment property
Investment property is shown at fair value at each reporting date with changes in fair value recognised in profit or loss.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 period 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 period was NIL.

EDEN INVESTMENT HOLDINGS LTD (REGISTERED NUMBER: 14613282)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 24 JANUARY 2023 TO 31 JANUARY 2024

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
Additions 242,050
Revaluations 50
At 31 January 2024 242,100
NET BOOK VALUE
At 31 January 2024 242,100

Fair value at 31 January 2024 is represented by:
£   
Valuation in 2024 50
Cost 242,050
242,100

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

£   
Cost 242,050

The investment property was valued at the balance sheet date by the director of the company who is not a professionally qualified valuer. The fair value has been determined by reference to market factors including evidence of transaction prices for similar property in the location where the property is situated.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other debtors 230

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Corporation tax 701
Other creditors 236,983
Accruals and deferred income 1,505
239,189

7. RESERVES
Fair
Retained value
earnings reserve Totals
£    £    £   

Profit for the period 3,031 3,031
Reserves transfer - revaluations (50 ) 50 -
Deferred tax on revaluation of
investment property

10

(10

)

-

At 31 January 2024 2,991 40 3,031