Company No: 09714113 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	3,125		0
Tangible assets	4	595		704
		3,720		704
Current assets
Stocks		721,962		1,065,635
Debtors	5	280,739		40,416
Cash at bank and in hand		498,870		380,338
		1,501,571		1,486,389
Creditors: amounts falling due within one year	6	( 146,228)		( 181,665)
Net current assets		1,355,343		1,304,724
Total assets less current liabilities		1,359,063		1,305,428
Provision for liabilities		( 149)		( 56)
Net assets		1,358,914		1,305,372
Capital and reserves
Called-up share capital	7	100		100
Profit and loss account		1,358,814		1,305,272
Total shareholder's funds		1,358,914		1,305,372

For the financial year ending 31 August 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Eden Motorhomes Limited (registered number: 09714113) were approved and authorised for issue by the Director on 18 November 2025. They were signed on its behalf by:

Mr J J J Lyne Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Eden Motorhomes Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Lowin House, Tregolls Road, Truro, TR1 2NA, United Kingdom. The principal place of business is Eden Motorhomes Limited, Scorrier, Redruth, Cornwall, TR16 5EG.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.
Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

2 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Leasehold improvements	10 years straight line
Computer equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	9		7

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 September 2024	0		0
Additions	5,000		5,000
At 31 August 2025	5,000		5,000
Accumulated amortisation
At 01 September 2024	0		0
Charge for the financial year	1,875		1,875
At 31 August 2025	1,875		1,875
Net book value
At 31 August 2025	3,125		3,125
At 31 August 2024	0		0

4. Tangible assets

	Leasehold improve- ments		Computer equipment		Total
	£		£		£
Cost
At 01 September 2024	4,801		1,906		6,707
Additions	0		629		629
At 31 August 2025	4,801		2,535		7,336
Accumulated depreciation
At 01 September 2024	4,321		1,682		6,003
Charge for the financial year	480		258		738
At 31 August 2025	4,801		1,940		6,741
Net book value
At 31 August 2025	0		595		595
At 31 August 2024	480		224		704

Included within the net book value of land and buildings above is £0 (2024 - £480) in respect of short leasehold land and buildings.

5. Debtors

	2025		2024
	£		£
Trade debtors	42,517		34,000
Other debtors	238,222		6,416
	280,739		40,416

Included within other debtors is an amount of £236,664 (2024: £5,000) representing loans to an associated company,

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	3,567		80,185
Taxation and social security	101,006		85,159
Other creditors	41,655		16,321
	146,228		181,665

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary Share shares of £ 1.00 each	100		100

8. Financial commitments

Commitments

Capital commitments are as follows:

	2025		2024
	£		£
Contracted for but not provided for:
Finance leases entered into	629,287		115,717