REGISTERED NUMBER: 04470749 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Eden Fabrications (Cumbria) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R J Osborne

Mrs B M Osborne

SECRETARY:

Mrs B M Osborne

REGISTERED OFFICE:

Ladywood Nook Lane

Dalston

Carlisle

Cumbria

CA5 7JR

REGISTERED NUMBER:

04470749 (England and Wales)

ACCOUNTANTS:

Benson Accountants

Wiza House

Station Road

Wigton

Cumbria

CA7 9BA

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

93,272

89,179

93,272

89,179

CURRENT ASSETS

Stocks

29,027

31,174

Debtors

6

351,764

237,200

Investments

7

228,927

217,797

Cash at bank

65,968

189,162

675,686

675,333

CREDITORS

Amounts falling due within one year

8

78,750

78,933

NET CURRENT ASSETS

596,936

596,400

TOTAL ASSETS LESS CURRENT LIABILITIES

690,208

685,579

PROVISIONS FOR LIABILITIES

22,229

20,985

NET ASSETS

667,979

664,594

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

667,977

664,592

SHAREHOLDERS' FUNDS

667,979

664,594

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 3 November 2025 and were signed on its behalf by:

Mr R J Osborne - Director

Mrs B M Osborne - Director

1.	STATUTORY INFORMATION

Eden Fabrications (Cumbria) 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Office equipment

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 7 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

7,500

AMORTISATION

At 1 August 2024

and 31 July 2025

7,500

NET BOOK VALUE

At 31 July 2025

-

At 31 July 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Office

property

machinery

equipment

£

£

£

COST

At 1 August 2024

17,077

228,809

8,359

Additions

-

32,999

-

Disposals

-

(22,995

)

-

At 31 July 2025

17,077

238,813

8,359

DEPRECIATION

At 1 August 2024

17,077

153,961

7,694

Charge for year

-

14,376

100

Eliminated on disposal

-

(10,991

)

-

At 31 July 2025

17,077

157,346

7,794

NET BOOK VALUE

At 31 July 2025

-

81,467

565

At 31 July 2024

-

74,848

665

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 August 2024

82,255

13,857

350,357

Additions

-

491

33,490

Disposals

-

-

(22,995

)

At 31 July 2025

82,255

14,348

360,852

DEPRECIATION

At 1 August 2024

70,652

11,794

261,178

Charge for year

2,057

860

17,393

Eliminated on disposal

-

-

(10,991

)

At 31 July 2025

72,709

12,654

267,580

NET BOOK VALUE

At 31 July 2025

9,546

1,694

93,272

At 31 July 2024

11,603

2,063

89,179

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/7/25

31/7/24

£

£

Trade debtors

184,196

163,990

Other debtors

167,568

73,210

351,764

237,200

7.	CURRENT ASSET INVESTMENTS

31/7/25

31/7/24

£

£

Listed investments

228,927

217,797

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/7/25

31/7/24

£

£

Trade creditors

21,516

46,124

Taxation and social security

53,191

27,689

Other creditors

4,043

5,120

78,750

78,933

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2025 and 31 July 2024:

31/7/25

31/7/24

£

£

Mr R J Osborne

Balance outstanding at start of year

20,508

24,954

Amounts advanced

74,522

9,554

Amounts repaid

(35,000

)

(14,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

60,030

20,508

Mrs B M Osborne

Balance outstanding at start of year

20,590

25,034

Amounts advanced

74,581

9,556

Amounts repaid

(35,000

)

(14,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

60,171

20,590

10.	RELATED PARTY DISCLOSURES

During the year the directors borrowed monies from the company. At the year end, the directors owed the company £120,201 (2024 - £41,097). This loan is interest free, unsecured and repayable on demand.