2023-04-012024-03-312024-03-31false14469273Eden Yard 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Eden Yard Ltd

Registered Number
14469273
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

Eden Yard Ltd
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

Benjamin Alan Taylor
Jannike Alexandra Taylor

Registered Address

Plumpton Old Hall
Plumpton
Penrith
CA11 9NP

Registered Number

14469273 (England and Wales)
Eden Yard Ltd
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets36,4008,000
6,4008,000
Current assets
Stocks45,000200
Debtors54,1384,468
Cash at bank and on hand11,5144,941
20,6529,609
Creditors amounts falling due within one year6(21,011)(17,317)
Net current assets (liabilities)(359)(7,708)
Total assets less current liabilities6,041292
Net assets6,041292
Capital and reserves
Called up share capital100100
Profit and loss account5,941192
Shareholders' funds6,041292
The financial statements were approved and authorised for issue by the Board of Directors on 13 December 2024, and are signed on its behalf by:
Benjamin Alan Taylor
Director
Jannike Alexandra Taylor
Director

Registered Company No. 14469273
Eden Yard Ltd
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 England and Wales. 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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Judgements and key sources of estimation uncertainty
Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. There are no key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.
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. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
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.
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 (%)
Plant and machinery20
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 April 2310,00010,000
At 31 March 2410,00010,000
Depreciation and impairment
At 01 April 232,0002,000
Charge for year1,6001,600
At 31 March 243,6003,600
Net book value
At 31 March 246,4006,400
At 31 March 238,0008,000
4.Stocks

2024

2023

££
Other stocks5,000200
Total5,000200
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables3,6754,255
Other debtors463213
Total4,1384,468
6.Creditors: amounts due within one year

2024

2023

££
Other creditors20,16116,817
Accrued liabilities and deferred income850500
Total21,01117,317
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.