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REGISTERED NUMBER: 04470749 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

Eden Fabrications (Cumbria) Limited

Eden Fabrications (Cumbria) Limited (Registered number: 04470749)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Eden Fabrications (Cumbria) Limited

Company Information
for the Year Ended 31 July 2024







DIRECTORS: Mr R J Osborne
Mrs B M Osborne





SECRETARY: Mrs B M Osborne





REGISTERED OFFICE: Ladywood Nook Lane
Dalston
Carlisle
Cumbria
CA5 7JR





REGISTERED NUMBER: 04470749 (England and Wales)





ACCOUNTANTS: Benson Accountants
Wiza House
Station Road
Wigton
Cumbria
CA7 9BA

Eden Fabrications (Cumbria) Limited (Registered number: 04470749)

Balance Sheet
31 July 2024

31/7/24 31/7/23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 89,179 73,970
89,179 73,970

CURRENT ASSETS
Stocks 31,174 5,000
Debtors 6 237,200 392,075
Investments 7 217,797 210,626
Cash at bank 189,162 67,460
675,333 675,161
CREDITORS
Amounts falling due within one year 8 78,933 100,464
NET CURRENT ASSETS 596,400 574,697
TOTAL ASSETS LESS CURRENT LIABILITIES 685,579 648,667

PROVISIONS FOR LIABILITIES 20,985 16,785
NET ASSETS 664,594 631,882

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 664,592 631,880
SHAREHOLDERS' FUNDS 664,594 631,882

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 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 Fabrications (Cumbria) Limited (Registered number: 04470749)

Balance Sheet - continued
31 July 2024


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 26 February 2025 and were signed on its behalf by:




Mr R J Osborne - Director



Mrs B M Osborne - Director


Eden Fabrications (Cumbria) Limited (Registered number: 04470749)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

Eden Fabrications (Cumbria) Limited 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Office equipment - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

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

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 Fabrications (Cumbria) Limited (Registered number: 04470749)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

2. ACCOUNTING POLICIES - continued
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 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2023
and 31 July 2024 7,500
AMORTISATION
At 1 August 2023
and 31 July 2024 7,500
NET BOOK VALUE
At 31 July 2024 -
At 31 July 2023 -

Eden Fabrications (Cumbria) Limited (Registered number: 04470749)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

5. TANGIBLE FIXED ASSETS
Improvements
to Plant and Office
property machinery equipment
£    £    £   
COST
At 1 August 2023 17,077 198,513 8,359
Additions - 30,296 -
At 31 July 2024 17,077 228,809 8,359
DEPRECIATION
At 1 August 2023 17,077 140,752 7,577
Charge for year - 13,209 117
At 31 July 2024 17,077 153,961 7,694
NET BOOK VALUE
At 31 July 2024 - 74,848 665
At 31 July 2023 - 57,761 782

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 August 2023 82,255 12,183 318,387
Additions - 1,674 31,970
At 31 July 2024 82,255 13,857 350,357
DEPRECIATION
At 1 August 2023 68,109 10,902 244,417
Charge for year 2,543 892 16,761
At 31 July 2024 70,652 11,794 261,178
NET BOOK VALUE
At 31 July 2024 11,603 2,063 89,179
At 31 July 2023 14,146 1,281 73,970

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/7/24 31/7/23
£    £   
Trade debtors 163,990 318,385
Other debtors 73,210 73,690
237,200 392,075

Eden Fabrications (Cumbria) Limited (Registered number: 04470749)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

7. CURRENT ASSET INVESTMENTS
31/7/24 31/7/23
£    £   
Listed investments 217,797 210,626

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/7/24 31/7/23
£    £   
Trade creditors 46,124 36,903
Taxation and social security 27,689 59,861
Other creditors 5,120 3,700
78,933 100,464

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2024 and 31 July 2023:

31/7/24 31/7/23
£    £   
Mr R J Osborne
Balance outstanding at start of year 24,954 (5,113 )
Amounts advanced 9,554 75,067
Amounts repaid (14,000 ) (45,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 20,508 24,954

Mrs B M Osborne
Balance outstanding at start of year 25,034 (5,034 )
Amounts advanced 9,556 75,068
Amounts repaid (14,000 ) (45,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 20,590 25,034

10. RELATED PARTY DISCLOSURES

During the year the directors borrowed monies from the company. At the year end, the directors owed the company £41,098 (2023 - £49,988). This loan is interest free, unsecured and repayable on demand.