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Registered number: 06838412
Edwards' Investment Properties Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Directors Mr E R Birtles
Mrs T L Birtles
Mr M D Edwards
Company Number 06838412
Registered Office 5 Springfield Close
Wenvoe
Cardiff
CF5 6DA
Accountants DW Accountancy Services
Chartered Certified Accountants
Tramshed Tech
Unit 3, Goodsheds Lofts
Hood Road
Barry
CF62 5QT
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Balance Sheet
Registered number: 06838412
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 540,000 440,000
540,000 440,000
CURRENT ASSETS
Debtors 5 1,625 1,925
Cash at bank and in hand 17,325 10,856
18,950 12,781
Creditors: Amounts Falling Due Within One Year 6 (4,077 ) (1,762 )
NET CURRENT ASSETS (LIABILITIES) 14,873 11,019
TOTAL ASSETS LESS CURRENT LIABILITIES 554,873 451,019
Creditors: Amounts Falling Due After More Than One Year 7 (278,000 ) (270,850 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (48,764 ) (29,764 )
NET ASSETS 228,109 150,405
CAPITAL AND RESERVES
Called up share capital 9 100 100
Fair value reserve 10 207,889 126,889
Profit and Loss Account 20,120 23,416
SHAREHOLDERS' FUNDS 228,109 150,405
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For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr E R Birtles
Director
17/07/2025
The notes on pages 4 to 6 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
Edwards' Investment Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06838412 . The registered office is 5 Springfield Close, Wenvoe, Cardiff, CF5 6DA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements are prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied, other than where additional disclosure is required to show a true and fair view. The financial statements are prepared under the historical cost convention.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from the rendering of services is recognised in the period to which it relates.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable properties, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Taxation
The income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
The average number of employees, including directors, during the year was as follows: 3 (2024: 3)
3 3
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4. Tangible Assets
Investment Properties
£
Cost or Valuation
As at 1 May 2024 440,000
Revaluation 100,000
As at 30 April 2025 540,000
Net Book Value
As at 30 April 2025 540,000
As at 1 May 2024 440,000
Investment properties comprises three properties. The fair value of the investment properties has been arrived at on the basis of a valuation carried out by the directors on 30 April 2025. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1,625 1,925
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 4,077 1,762
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 278,000 270,850
8. Secured Creditors
On 15 August 2019, Paragon Bank Plc secured a fixed charge over the investment properties.
On 18 November 2021, Paragon Bank Plc secured a fixed charge over the investment properties.
2025 2024
£ £
Bank loans and overdrafts 278,000 270,850
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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10. Reserves
Fair Value Reserve
£
As at 1 May 2024 126,889
Transfer to profit and loss 81,000
As at 30 April 2025 207,889
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