Dr N D Edwards Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 04661477

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		7,600		8,085
Investment Properties	5		2,331,774		-

			2,339,374		8,085
CURRENT ASSETS
Debtors	6	96,211		185,095
Cash at bank and in hand		11,423		206

		107,634		185,301
Creditors: Amounts Falling Due Within One Year	7	(2,476,855 )		(123,269 )

NET CURRENT ASSETS (LIABILITIES)			(2,369,221 )		62,032

TOTAL ASSETS LESS CURRENT LIABILITIES			(29,847 )		70,117

Creditors: Amounts Falling Due After More Than One Year	8		-		(19,274 )

NET (LIABILITIES)/ASSETS			(29,847 )		50,843

CAPITAL AND RESERVES
Called up share capital	9		3		3
Profit and Loss Account			(29,850 )		50,840

SHAREHOLDERS' FUNDS			(29,847)		50,843

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Dr N D Edwards Ltd

Balance Sheet (continued)

As At 28 February 2025

For the year ending 28 February 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

Dr N.D Edwards

Director

18/11/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Dr N D Edwards Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04661477 . The registered office is 2 Camping Lane, Sheffield, S8 0GD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

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.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	25% on reducing balance
Computer Equipment	25% straight line

2.4. 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 real estate, 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 1)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 March 2024	31,548	1,041	32,589
Additions	-	1,099	1,099

As at 28 February 2025	31,548	2,140	33,688

Depreciation
As at 1 March 2024	24,244	260	24,504
Provided during the period	1,095	489	1,584

As at 28 February 2025	25,339	749	26,088

Net Book Value
As at 28 February 2025	6,209	1,391	7,600

As at 1 March 2024	7,304	781	8,085

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Dr N D Edwards Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

5. Investment Property

	2025
	£
Fair Value
As at 1 March 2024	-
Additions	2,331,774

As at 28 February 2025	2,331,774

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	23,656
Other debtors	60,000	90,000
VAT	4,442	-
Directors' loan accounts	31,769	71,439

	96,211	185,095

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	33,942	3,456
Bank loans and overdrafts	31,555	22,756
Corporation tax	68,536	75,775
VAT	-	16,024
Accruals and deferred income	4,020	5,258
Directors' loan accounts	2,338,802	-

	2,476,855	123,269

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	19,274

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	3	3

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 March 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 28 February 2025
	£	£	£	£	£
Dr N.D Edwards	73,000	57,000	97,000	-	33,000

The above loan is unsecured, interest free and repayable on demand.

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