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EDEN FYFE ACCOUNTS LIMITED

Registered Number
SC327519
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2024

EDEN FYFE ACCOUNTS LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

BRAY, Lisa Eleanor

Company Secretary

BRAY, Damian

Registered Address

H5 Newark Business Park
Newark Road South
Glenrothes
KY7 4NS

Registered Number

SC327519 (Scotland)
EDEN FYFE ACCOUNTS LIMITED
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets4120,54976,612
120,54976,612
Current assets
Stocks12,12511,670
Debtors5127,244123,183
Cash at bank and on hand31,97238,646
171,341173,499
Creditors amounts falling due within one year6(117,630)(93,013)
Net current assets (liabilities)53,71180,486
Total assets less current liabilities174,260157,098
Creditors amounts falling due after one year7(57,833)(27,633)
Provisions for liabilities(24,061)(11,729)
Net assets92,366117,736
Capital and reserves
Called up share capital22
Profit and loss account92,364117,734
Shareholders' funds92,366117,736
The financial statements were approved and authorised for issue by the Director on 27 December 2024, and are signed on its behalf by:
BRAY, Lisa Eleanor
Director
Registered Company No. SC327519
EDEN FYFE ACCOUNTS LIMITED
Notes to the Financial Statements
for the year ended 31 March 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
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.
Employee 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.
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.
Intangible assets
Intangible assets are in respect of development costs. Development expenditure is capitalised when eligible costs are incurred. The resulting intangible asset is amortised over 5 years.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-10
Plant and machinery-10
Vehicles20
Office Equipment-33.3
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease. Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
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

20242023
Average number of employees during the year1612
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 April 2394,56394,563
At 31 March 2494,56394,563
Amortisation and impairment
At 01 April 2394,56394,563
At 31 March 2494,56394,563
Net book value
At 31 March 24--
At 31 March 23--
4.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Office Equipment

Total

£££££
Cost or valuation
At 01 April 2320,66740,98832,88227,679122,216
Additions-4,75550,5956,57261,922
At 31 March 2420,66745,74383,47734,251184,138
Depreciation and impairment
At 01 April 2310,33111,5144,90918,85045,604
Charge for year2,0664,3936,4385,08817,985
At 31 March 2412,39715,90711,34723,93863,589
Net book value
At 31 March 248,27029,83672,13010,313120,549
At 31 March 2310,33629,47427,9738,82976,612
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables96,738113,869
Other debtors27,5536,361
Prepayments and accrued income2,9532,953
Total127,244123,183
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables4,9533,604
Taxation and social security69,82461,929
Finance lease and HP contracts19,7957,296
Other creditors9,6597,097
Accrued liabilities and deferred income13,39913,087
Total117,63093,013
7.Creditors: amounts due after one year

2024

2023

££
Other creditors57,83327,633
Total57,83327,633