2022-12-012024-01-312024-01-31falseSC647368EDEN MUIR 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EDEN MUIR LTD

Registered Number
SC647368
(Scotland)

Unaudited Financial Statements for the Period ended
31 January 2024

EDEN MUIR LTD
Company Information
for the period from 1 December 2022 to 31 January 2024

Directors

Christopher Ritchie
Phillip Marshall Andrew Ritchie

Registered Address

5b Baltimore Road
Lomond Buiness Park
Glenrothes
KY6 2PJ

Registered Number

SC647368 (Scotland)
EDEN MUIR LTD
Balance Sheet as at
31 January 2024

Notes

31 Jan 2024

30 Nov 2022

£

£

£

£

Fixed assets
Tangible assets35,61213,552
5,61213,552
Current assets
Stocks27,05127,051
Debtors48,8517,367
Cash at bank and on hand991,501
36,00135,919
Creditors amounts falling due within one year5(80,074)(62,271)
Net current assets (liabilities)(44,073)(26,352)
Total assets less current liabilities(38,461)(12,800)
Creditors amounts falling due after one year6(17,245)(17,245)
Provisions for liabilities(733)(2,575)
Net assets(56,439)(32,620)
Capital and reserves
Called up share capital11
Profit and loss account(56,440)(32,621)
Shareholders' funds(56,439)(32,620)
The financial statements were approved and authorised for issue by the Board of Directors on 29 October 2024, and are signed on its behalf by:
Christopher Ritchie
Director
Phillip Marshall Andrew Ritchie
Director

Registered Company No. SC647368
EDEN MUIR LTD
Notes to the Financial Statements
for the period ended 31 January 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Going concern
The financial statements have been prepared on the going concern basis. The directors finds it appropriate for the financial statements to be prepared on this basis despite the net liability position of the company. The company is reliant upon the continued support of the directors who have confirmed that they will continue to support the company as required.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixed assets are stated at cost, being purchase price, less accumulated depreciation.

Straight line (years)
Land and buildings10
Plant and machinery4
Fixtures and fittings4
Office Equipment3
Stocks and work in progress
Stock and work in progress are valued at the lower of cost and net realisable value.
2.Average number of employees

20242022
Average number of employees during the year22
3.Tangible fixed assets

Land & buildings

Plant & machinery

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 December 222,33923,5892,50014828,576
At 31 January 242,33923,5892,50014828,576
Depreciation and impairment
At 01 December 2231213,6051,0426515,024
Charge for year2736,880729587,940
At 31 January 2458520,4851,77112322,964
Net book value
At 31 January 241,7543,104729255,612
At 30 November 222,0279,9841,4588313,552
4.Debtors: amounts due within one year

2024

2022

££
Amounts owed by associates and joint ventures / participating interests6,2766,896
Other debtors3471
Prepayments and accrued income2,572-
Total8,8517,367
5.Creditors: amounts due within one year

2024

2022

££
Trade creditors / trade payables5,056840
Bank borrowings and overdrafts438438
Amounts owed to related parties7,070-
Other creditors67,51060,993
Total80,07462,271
6.Creditors: amounts due after one year

2024

2022

££
Bank borrowings and overdrafts17,24517,245
Total17,24517,245