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Company No: 04947386 (England and Wales)

# EDENBURY LIMITED

### Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

EDENBURY LIMITED

## Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

EDENBURY LIMITED

## BALANCE SHEET

As at 31 March 2025
EDENBURY LIMITED

## BALANCE SHEET (continued)

As at 31 March 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 0 |  | 1,446
Investment property | 4 | 1,210,000 |  | 0
Investments | 5 | 5 |  | 5
|  | 1,210,005 |  | 1,451
Current assets |  |  |  |
Stocks |  | 0 |  | 519,048
Debtors |  |  |  |
- due within one year | 6 | 11,168 |  | 12,538
- due after more than one year | 6 | 0 |  | 271,766
Cash at bank and in hand |  | 2,163 |  | 180,523
|  | 13,331 |  | 983,875
Creditors: amounts falling due within one year | 7 | ( 195,033) |  | ( 297,281)
Net current (liabilities)/assets |  | (181,702) |  | 686,594
Total assets less current liabilities |  | 1,028,303 |  | 688,045
Creditors: amounts falling due after more than one year | 8 | ( 223,655) |  | ( 238,823)
Provision for liabilities |  | ( 104,558) |  | ( 335)
Net assets |  | 700,090 |  | 448,887
Capital and reserves |  |  |  |
Called-up share capital | 9 | 100 |  | 100
Profit and loss account |  | 699,990 |  | 448,787
Total shareholders' funds |  | 700,090 |  | 448,887

Included within the profit and loss account is an amount of £313,674 relating to the net revaluation of investment property. In accordance with FRS 102 Section 16, revaluation movements on investment property are recognised in profit or loss but do not represent realised profits.
Accordingly, £313,674 of the profit and loss account balance is classified as non‑distributable reserves.

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Edenbury Limited (registered number: 04947386) were approved and authorised for issue by the Board of Directors on 06 March 2026. They were signed on its behalf by:

Mr G W Maker Director |

EDENBURY LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
EDENBURY LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Edenbury Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Sigma House Oak View Close, Edginswell Park, Torquay, TQ2 7FF, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when significant risks and rewards are considered to have been transferred to the buyer.
Revenue from services are recognised as they are delivered.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line/reducing balance basis over its expected useful life, as follows:

Plant and machinery | 3 years straight line
Computer equipment | 15 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
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.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 0 |  | 0

#### 3. Tangible assets

| Plant and machinery |  | Computer equipment |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 April 2024 | 5,479 |  | 1,973 |  | 7,452
Disposals | ( 5,479) |  | ( 1,973) |  | ( 7,452)
At 31 March 2025 | 0 |  | 0 |  | 0
Accumulated depreciation |  |  |  |  |
At 01 April 2024 | 5,187 |  | 819 |  | 6,006
Charge for the financial year | 292 |  | 1,154 |  | 1,446
Disposals | ( 5,479) |  | ( 1,973) |  | ( 7,452)
At 31 March 2025 | 0 |  | 0 |  | 0
Net book value |  |  |  |  |
At 31 March 2025 | 0 |  | 0 |  | 0
At 31 March 2024 | 292 |  | 1,154 |  | 1,446

#### 4. Investment property

| Investment property
| £
Valuation |
As at 01 April 2024 | 0
Additions | 791,768
Fair value movement | 418,232
As at 31 March 2025 | 1,210,000

During the year, stock with a value of £765,000 was reclassified as investment property for long term investment and transferred to the balance sheet. The investment property was valued by an external valuer.

In addition, investment properties were transferred to the company at no cost other than SDLT. At the balance sheet date, these properties were revalued to £445,000.

#### 5. Fixed asset investments

| Investments in associates |  | Total
| £ |  | £
Cost or valuation before impairment |  |  |
At 01 April 2024 | 5 |  | 5
At 31 March 2025 | 5 |  | 5
Carrying value at 31 March 2025 | 5 |  | 5
Carrying value at 31 March 2024 | 5 |  | 5

#### 6. Debtors

| 2025 |  | 2024
| £ |  | £
Debtors: amounts falling due within one year |  |  |
Trade debtors | 5,400 |  | 0
Prepayments | 1,192 |  | 539
VAT recoverable | 716 |  | 0
Other debtors | 3,860 |  | 11,999
| 11,168 |  | 12,538
Debtors: amounts falling due after more than one year |  |  |
Other debtors | 0 |  | 271,766

During the year the company wrote off the debtor balance of £280,885 included within amounts falling due after more than one year. The balance was due from Greenover Limited, a company connected to the directors.
Greenover Limited entered liquidation on 10 August 2023 and was subsequently dissolved on 14 November 2025. As a result the amount due was no longer considered recoverable. The company determined that no economic benefit would be received from this debtor and therefore the full balance outstanding was written off to the profit and loss account within administrative expenses.
The directors consider the write off to represent a recognised loss arising from the liquidation of the connected entity and confirm that no further recovery is expected.

#### 7. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans (secured) | 12,200 |  | 12,200
Trade creditors | 20,164 |  | 950
Amounts owed to directors | 75,932 |  | 144,283
Other loans | 0 |  | 22,000
Accruals | 4,831 |  | 66,452
Taxation and social security | 716 |  | 13,628
Other creditors | 81,190 |  | 37,768
| 195,033 |  | 297,281

Bank loans are secured via a fixed and floating charge on the Investment Property owned by the company.

#### 8. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans (secured) | 223,655 |  | 238,823

Bank loans are secured via a fixed and floating charge on the Investment Property owned by the company.

#### 9. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
75 A ordinary shares of £ 1.00 each | 75 |  | 75
25 B ordinary shares of £ 1.00 each | 25 |  | 25
| 100 |  | 100