EDEN FYFE ACCOUNTS LIMITED


Director	BRAY, Lisa Eleanor


Company Secretary	BRAY, Damian


Registered Address	H5 Newark Business Park
	Newark Road South
	Glenrothes
	KY7 4NS


Registered Number	SC327519 (Scotland)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		171,447		120,549
			171,447		120,549
Current assets
Stocks		16,788		12,125
Debtors	5	96,744		124,402
Cash at bank and on hand		51,751		31,972
		165,283		168,499
Creditors amounts falling due within one year	6	(151,976)		(114,788)
Net current assets (liabilities)			13,307		53,711
Total assets less current liabilities			184,754		174,260
Creditors amounts falling due after one year	7		(92,954)		(57,833)
Provisions for liabilities			(27,984)		(24,061)
Net assets			63,816		92,366
Capital and reserves
Called up share capital			2		2
Profit and loss account			63,814		92,364
Shareholders' funds			63,816		92,366

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 29 December 2025, and are signed on its behalf by:

BRAY, Lisa Eleanor
Director
Registered Company No. SC327519

EDEN FYFE ACCOUNTS LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	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.

	Employee 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.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 

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. 

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. 

Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible assets are in respect of development costs. Development expenditure is capitalised when eligible costs are incurred. The resulting intangible asset is amortised over 5 years.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	-	10
Plant and machinery	-	10
Vehicles	20	-
Office Equipment	-	33.3

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease. Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Finance leases and hire purchase contracts

Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

	Stocks and work in progress
	Stock and work in progress are valued at the lower of cost and net realisable value.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	16		16

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 April 24	94,563	94,563
At 31 March 25	94,563	94,563
Amortisation and impairment
At 01 April 24	94,563	94,563
At 31 March 25	94,563	94,563
Net book value
At 31 March 25	-	-
At 31 March 24	-	-

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£	£
Cost or valuation
At 01 April 24	20,667	45,743	83,477	-	34,251	184,138
Additions	-	332	88,874	-	10,411	99,617
Disposals	-	(783)	(32,881)	-	(2,601)	(36,265)
At 31 March 25	20,667	45,292	139,470	-	42,061	247,490
Depreciation and impairment
At 01 April 24	12,400	17,144	11,343	(11,642)	34,344	63,589
Charge for year	2,066	4,742	14,098	11,642	4,809	37,357
On disposals	-	-	-	(83)	(24,820)	(24,903)
At 31 March 25	14,466	21,886	25,441	(83)	14,333	76,043
Net book value
At 31 March 25	6,201	23,406	114,029	83	27,728	171,447
At 31 March 24	8,267	28,599	72,134	11,642	(93)	120,549

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	70,032	96,394
Other debtors	23,759	25,056
Prepayments and accrued income	2,953	2,952
Total	96,744	124,402

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	6,740	4,964
Bank borrowings and overdrafts	2,587	2,738
Taxation and social security	93,378	66,970
Finance lease and HP contracts	27,248	19,795
Other creditors	13,129	6,921
Accrued liabilities and deferred income	8,894	13,400
Total	151,976	114,788

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	92,954	57,833
Total	92,954	57,833