ETERNAL HOLDINGS LIMITED

ETERNAL HOLDINGS LIMITED Accountants' Report For the year ended 31 March 2025
Report to the directors on the preparation of the unaudited statutory accounts of ETERNAL HOLDINGS LIMITED for the year ended 31 March 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of ETERNAL HOLDINGS LIMITED for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given to us. As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations. This report is made solely to the Board of Directors of ETERNAL HOLDINGS LIMITED, as a body, in accordance with the terms of our engagement letter dated 29 August 2025. Our work has been undertaken solely to prepare for your approval the accounts of ETERNAL HOLDINGS LIMITED and state those matters that we have agreed to state to the Board of Directors of ETERNAL HOLDINGS LIMITED, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ETERNAL HOLDINGS LIMITED and its Board of Directors as a body for our work or for this report. It is your duty to ensure that ETERNAL HOLDINGS LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of ETERNAL HOLDINGS LIMITED.You consider that ETERNAL HOLDINGS LIMITED is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit of the accounts of ETERNAL HOLDINGS LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements 31 March 2025. .................................................... Akhter's Limited 64 Castle Boulevard Nottingham Nottinghamshire NG7 1FN 29 August 2025 1

ETERNAL HOLDINGS LIMITED
Accountants' Report
For the year ended 31 March 2025

Report to the directors on the preparation of the unaudited statutory accounts of ETERNAL HOLDINGS LIMITED for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of ETERNAL HOLDINGS LIMITED for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to the Board of Directors of ETERNAL HOLDINGS LIMITED, as a body, in accordance with the terms of our engagement letter dated 29 August 2025. Our work has been undertaken solely to prepare for your approval the accounts of ETERNAL HOLDINGS LIMITED and state those matters that we have agreed to state to the Board of Directors of ETERNAL HOLDINGS LIMITED, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ETERNAL HOLDINGS LIMITED and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that ETERNAL HOLDINGS LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of ETERNAL HOLDINGS LIMITED.You consider that ETERNAL HOLDINGS LIMITED is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of ETERNAL HOLDINGS LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements 31 March 2025.

....................................................

Akhter's Limited
64 Castle Boulevard
Nottingham
Nottinghamshire
NG7 1FN
29 August 2025

ETERNAL HOLDINGS LIMITED
Statement of Financial Position
As at 31 March 2025

	2025		2024
	£	£	£	£
Fixed assets		315,902		315,902
Current assets	63,138		56,609
Creditors: amount falling due within one year	(2,860)		0
Net current assets		60,278		56,609
Total assets less current liabilities		376,180		372,511
Creditors: amount falling due after more than one year		(365,550)		(376,909)
Net assets		10,630		(4,398)


Capital and reserves		10,630		(4,398)

NOTES TO THE ACCOUNTS

General Information

ETERNAL HOLDINGS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 14875573, registration address 270 Bakewell Road, Matlock, Derbyshire, DE4 3BN.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Rent Received

Rent received comprises the value of services supplied by the company, net of any trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Investment properties

Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

Tangible fixed assets

Cost or valuation	Investment properties	Total
	£	£
At 01 April 2024	315,902	315,902
Additions	-	-
Disposals	-	-
At 31 March 2025	315,902	315,902
Depreciation
At 01 April 2024	-	-
Charge for year	-	-
On disposals	-	-
At 31 March 2025	-	-
Net book values
Closing balance as at 31 March 2025	315,902	315,902
Opening balance as at 01 April 2024	315,902	315,902

3.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

For the year ended 31 March 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 members have not required the company to obtain an audit of its accounts for the year in question 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 accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts.

The financial statements were approved by the director on 29 August 2025 and were signed by:

--------------------------------
Sukhjinder Singh GILL
Director

Registered Number: 14875573
England and Wales
ETERNAL HOLDINGS LIMITED

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025