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EDEN VALLEY MACHINERY LIMITED

Registered Number
05912264
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

EDEN VALLEY MACHINERY LIMITED
Company Information
for the year from 1 November 2023 to 31 October 2024

Directors

TAYLOR, Alison Jane
TAYLOR, Robert Leighton
TAYLOR, Trevor

Company Secretary

TAYLOR, Alison Jane

Registered Address

Keld Farm
Croft Ends
Appleby-In-Westmorland
CA16 6JW

Registered Number

05912264 (England and Wales)
EDEN VALLEY MACHINERY LIMITED
Statement of Financial Position
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3192,431203,521
192,431203,521
Current assets
Stocks4382,338305,250
Debtors5115,88790,994
Cash at bank and on hand68,06559,678
566,290455,922
Creditors amounts falling due within one year6(130,977)(82,307)
Net current assets (liabilities)435,313373,615
Total assets less current liabilities627,744577,136
Provisions for liabilities7(48,108)(44,775)
Net assets579,636532,361
Capital and reserves
Called up share capital100100
Profit and loss account579,536532,261
Shareholders' funds579,636532,361
The financial statements were approved and authorised for issue by the Board of Directors on 7 April 2025, and are signed on its behalf by:
TAYLOR, Robert Leighton
Director
Registered Company No. 05912264
EDEN VALLEY MACHINERY LIMITED
Notes to the Financial Statements
for the year ended 31 October 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.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
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
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery15
Vehicles15
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to completed the sale. The impairment loss is recognised immediately in the Income Statement.
Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
2.Average number of employees

20242023
Average number of employees during the year33
3.Tangible fixed assets

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 November 2382,326229,750312,076
Additions4,32519,00023,325
At 31 October 2486,651248,750335,401
Depreciation and impairment
At 01 November 2346,87061,685108,555
Charge for year8,02626,38934,415
At 31 October 2454,89688,074142,970
Net book value
At 31 October 2431,755160,676192,431
At 31 October 2335,456168,065203,521
4.Stocks

2024

2023

££
Raw materials and consumables382,338305,250
Total382,338305,250
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables78,95975,994
Other debtors21,928-
Prepayments and accrued income15,00015,000
Total115,88790,994
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.
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables90,13037,650
Amounts owed to related parties20,1221,698
Taxation and social security17,86425,828
Other creditors-14,371
Accrued liabilities and deferred income2,8612,760
Total130,97782,307
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.
7.Provisions for liabilities
The provision for deferred tax is made up of £48,108 in respect of accelerated capital allowances.

2024

2023

££
Net deferred tax liability (asset)48,10844,775
Total48,10844,775
8.Related party transactions
On 31 October 2023 the company owed the Directors £1,698. During the period the Directors were repaid £6,568 and introduced a further £24,991. At 31 October 2024 the company owed the Directors £20,121.