REGISTERED NUMBER: 05763727 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st August 2025

for

Eddolls Bezant Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Terry Rendell Eddolls

Mrs Joanne Bezant

SECRETARY:

Mrs Joanne Bezant

REGISTERED OFFICE:

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

BS32 4JY

REGISTERED NUMBER:

05763727 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

8,266

9,482

Investment property

6

2,500,000

2,500,000

2,508,266

2,509,482

CURRENT ASSETS

Debtors

7

11,961

11,342

Cash at bank

231,727

153,290

243,688

164,632

CREDITORS

Amounts falling due within one year

8

163,256

156,804

NET CURRENT ASSETS

80,432

7,828

TOTAL ASSETS LESS CURRENT LIABILITIES

2,588,698

2,517,310

CREDITORS

Amounts falling due after more than one year

9

(226,728

)

(237,058

)

PROVISIONS FOR LIABILITIES

(195,408

)

(283,243

)

NET ASSETS

2,166,562

1,997,009

CAPITAL AND RESERVES

Called up share capital

11

630,130

630,130

Fair value reserve

12

938,826

851,170

Retained earnings

12

597,606

515,709

SHAREHOLDERS' FUNDS

2,166,562

1,997,009

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2025 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.

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 20th October 2025 and were signed on its behalf by:

Mrs Joanne Bezant - Director

Mr Terry Rendell Eddolls - Director

1.	STATUTORY INFORMATION

Eddolls Bezant 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 as modified by the revaluation of certain assets.

Turnover

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

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.

Development costs are being amortised evenly over their estimated useful life of three years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

2% on cost

Plant and machinery

-

25% on reducing balance

Computer equipment

-

33.33% on cost

Investment property

Investment properties are included in the balance sheet at their open market value. Depreciation is provided only on those investment properties which are leasehold and where the unexpired lease term is less than 20 years.

Although this accounting policy is in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), it is a departure from the general requirement of the Companies Act 2006 for all tangible assets to be depreciated. In the opinion of the directors compliance with the standard is necessary for the financial statements to give a true and fair view. Depreciation or amortisation is only one of many factors reflected in the annual valuation and the amount of this which might otherwise have been charged cannot be separately identified or quantified.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1st September 2024

and 31st August 2025

1,381

AMORTISATION

At 1st September 2024

and 31st August 2025

1,381

NET BOOK VALUE

At 31st August 2025

-

At 31st August 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Computer

property

machinery

equipment

Totals

£

£

£

£

COST

At 1st September 2024

8,121

1,494

7,472

17,087

Disposals

-

(132

)

-

(132

)

At 31st August 2025

8,121

1,362

7,472

16,955

DEPRECIATION

At 1st September 2024

812

1,267

5,526

7,605

Charge for year

162

57

974

1,193

Eliminated on disposal

-

(109

)

-

(109

)

At 31st August 2025

974

1,215

6,500

8,689

NET BOOK VALUE

At 31st August 2025

7,147

147

972

8,266

At 31st August 2024

7,309

227

1,946

9,482

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st September 2024

and 31st August 2025

2,500,000

NET BOOK VALUE

At 31st August 2025

2,500,000

At 31st August 2024

2,500,000

Fair value at 31st August 2025 is represented by:

£

Valuation in 2015

148,865

Valuation in 2018

495,000

Valuation in 2020

(197,482

)

Valuation in 2021

198,510

Valuation in 2022

240,000

Valuation in 2024

250,000

Cost

1,365,107

2,500,000

If investment properties had not been revalued they would have been included at the following historical cost:

31.8.25

31.8.24

£

£

Cost

1,365,107

1,365,107

Investment properties were valued on an open market basis on 31st August 2025 by the directors .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

11,301

6,077

Prepayments

660

5,265

11,961

11,342

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

12,591

13,653

Trade creditors

4,633

4,241

Tax

25,357

20,584

Social security and other taxes

36

-

Other creditors

1,638

2,493

Directors' current accounts

108,759

104,859

Deferred income

6,604

7,506

Accrued expenses

3,638

3,468

163,256

156,804

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans - 1-2 years

13,636

12,686

Bank loans - 2-5 years

49,017

45,603

Bank loans more 5 yr by instal

164,075

178,769

226,728

237,058

31.8.25

31.8.24

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

164,075

178,769

10.	SECURED DEBTS

The following secured debts are included within creditors:

31.8.25

31.8.24

£

£

Bank loans

239,319

250,711

Loans are secured on the properties to which they relate.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

100

Ordinary

£1

100

100

630,000

Ordinary B share

£1

630,000

630,000

10

Ordinary C Share

£1

10

10

10

Ordinary D Shares

£1

10

10

10

Ordinary E shares

£1

10

10

630,130

630,130

12.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1st September 2024

515,709

851,170

1,366,879

Profit for the year

171,553

171,553

Dividends

(2,000

)

(2,000

)

Assets revalued in period

(87,656

)

87,656

-

At 31st August 2025

597,606

938,826

1,536,432