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EAGLE ENTERPRISES INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
Eagle Enterprises Investments Limited ("the company") is a limited liability company incorporated and domiciled in the United Kingdom. The address of its registered office is 43 Tithe Barn Gardens, Repton, Derby, Derbyshire, DE65 6SL.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements are prepared in Sterling (£), which is the functional currency of the company and are for the 13 month period ended 30 April 2025 (2024: year ended 31 March 2024).
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 following principal accounting policies have been applied:
Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the profit and loss account.
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties, and loans to and from related parties.
All financial assets and liabilities are initially measured at transaction price and subsequently measured at amortised cost.
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
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The average monthly number of employees, including directors, during the year was 3 (2024: 3).
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