REGISTERED NUMBER: 04219821 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

EDGARS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr D P Norris

Mrs J Norris

Mr J Westerman

SECRETARY:

Mrs J Norris

REGISTERED OFFICE:

The Old Bank

39 Market Square

Witney

OX28 6AD

REGISTERED NUMBER:

04219821 (England and Wales)

ACCOUNTANTS:

Bronsens

Chartered Certified Accountants

Eden House

Two Rivers Business Park

Witney

Oxfordshire

OX28 4BL

FIXED ASSETS

Tangible assets

4

13,061

11,051

CURRENT ASSETS

Stocks

6,000

-

Debtors

5

264,564

266,158

Cash at bank and in hand

574,684

385,388

845,248

651,546

CREDITORS

Amounts falling due within one year

6

217,513

159,441

NET CURRENT ASSETS

627,735

492,105

TOTAL ASSETS LESS CURRENT LIABILITIES

640,796

503,156

PROVISIONS FOR LIABILITIES

7

2,930

2,244

NET ASSETS

637,866

500,912

CAPITAL AND RESERVES

Called up share capital

8

101

101

Retained earnings

637,765

500,811

SHAREHOLDERS' FUNDS

637,866

500,912

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 November 2025 and were signed on its behalf by:

Mrs J Norris - Director

1.	STATUTORY INFORMATION

Edgars 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents net invoiced sales of services excluding value added tax plus estimates of amounts not invoiced. These amounts are recognised by reference to the stage of completion.

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

-

10% on cost

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Work in progress represents revenue recognised to reflect partial performance of contractual obligations. The amount of revenue included reflects the accrual of the right to consideration as contract activity progresses by reference to value of the work performed.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 16 (2024 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

8,724

15,386

39,085

63,195

Additions

-

-

8,626

8,626

At 31 March 2025

8,724

15,386

47,711

71,821

DEPRECIATION

At 1 April 2024

6,252

12,737

33,155

52,144

Charge for year

872

662

5,082

6,616

At 31 March 2025

7,124

13,399

38,237

58,760

NET BOOK VALUE

At 31 March 2025

1,600

1,987

9,474

13,061

At 31 March 2024

2,472

2,649

5,930

11,051

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

226,270

230,375

Rent deposit

9,625

9,625

Greenwood Projects Ltd

8,625

8,637

Deferred rent

5,969

4,525

Prepayments

14,075

12,996

264,564

266,158

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

15,699

12,285

Tax

74,133

29,230

Social security and other taxes

20,513

18,755

Pension contributions

5,483

3,782

VAT

69,206

58,933

Proposed dividends

-

5,000

Other creditors

6,547

3,545

Directors' current accounts

312

624

Deferred rent receivable

2,115

1,603

Accrued expenses

23,505

25,684

217,513

159,441

7.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

Accelerated capital allowances

2,930

2,244

Deferred

tax

£

Balance at 1 April 2024

2,244

Provided during year

686

Accrued pension contribution

Balance at 31 March 2025

2,930

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

40

Ordinary A

£1

40

40

60

Ordinary B

£1

60

60

1

Ordinary C

£1

1

1

101

101