Eddingbrook Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 01379377

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		13,636		8,995

			13,636		8,995
CURRENT ASSETS
Stocks	5	15,000		15,000
Debtors	6	245,217		197,037
Cash at bank and in hand		65,443		85,391

		325,660		297,428
Creditors: Amounts Falling Due Within One Year	7	(87,926 )		(98,644 )

NET CURRENT ASSETS (LIABILITIES)			237,734		198,784

TOTAL ASSETS LESS CURRENT LIABILITIES			251,370		207,779

NET ASSETS			251,370		207,779

CAPITAL AND RESERVES
Called up share capital	8		1,002		1,002
Profit and Loss Account			250,368		206,777

SHAREHOLDERS' FUNDS			251,370		207,779

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Eddingbrook Limited

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 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

Mr Derek Webster

Director

08/12/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Eddingbrook Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01379377 . The registered office is VALLEY WORKS, BACUP ROAD, TODMORDEN, OL14 7PJ.

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.

The accounts are presented in £ sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

2.2. Going Concern Disclosure

The company has continued to improve its net asset position and its profit levels. Therefore, at the time of approval of the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future and so continue to adopt the going concern basis of accounting in preparing these financial statements.

2.3. 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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.4. 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:

Freehold	10% Straight line
Plant & Machinery	15% Reducing balance

2.5. Leasing and Hire Purchase Contracts

Rentals payable under operating leases are charged to profit or loss on a straight-line basis over the term of the relevant lease.

2.6. Stocks and Work in Progress

Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.

2.7. Financial Instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and section 12 'Other Financial Instruments Issues' of FRS 102 to all of its Financial Instruments.

Financial Instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using effective interest rate method unless the arrangement constitutes a financing transaction, where the financial asset is measured at the present value of the future receipts discounted at a market rate of interest.

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.

...CONTINUED

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Eddingbrook Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

2.7. Financial Instruments - continued

Basic financial liabilities, including trade and other creditors and loans from fellow group companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

2.8. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

2.9. Pensions

The company operates a defined benefit contribution scheme for employees. The assets of the scheme are held separately from those of the company. The annual contributions are charged to the profit and loss account.

Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2024: 8)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Total
	£	£	£
Cost
As at 1 October 2024	8,995	-	8,995
Additions	-	6,145	6,145

As at 30 September 2025	8,995	6,145	15,140

Depreciation
As at 1 October 2024	-	-	-
Provided during the period	900	604	1,504

As at 30 September 2025	900	604	1,504

Net Book Value
As at 30 September 2025	8,095	5,541	13,636

As at 1 October 2024	8,995	-	8,995

5. Stocks

	2025	2024
	£	£
Stock	15,000	15,000

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Eddingbrook Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	117,068	126,989
Amounts owed by group undertakings	105,746	51,190
Other debtors	22,403	18,858

	245,217	197,037

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	30,123	23,744
Other creditors	11,767	12,000
Taxation and social security	46,036	62,900

	87,926	98,644

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,002	1,002

9. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	609	812
Later than one year and not later than five years	-	609

	609	1,421

10. Related Party Transactions

The company paid dividends amounting to £54,800 (2024: £51,508) to its holding company, Eddingbrook Holdings Limited, during the year.

During the year, Eddingbrook Limited was charged hire of plant, vehciles and equipment of £38,400 (2024: £34,073) by Eddingbrook Holdings Limited. At 30 September 2025, the company was owed £105,746 (2024: £51,190) by Eddingbrook Holdings Limited.

During the year, the company paid rents to an entity controlled by the Directors of £32,311 (2024: £30,800).

11. Ultimate Controlling Party

At 30 September 2025, the company's immediate parent company was Eddingbrook Holdings Limited, a company incorporated in England and Wales.

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