Company registration number 02804046 (England and Wales)
EIDDO CAWDOR PROPERTIES LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
EIDDO CAWDOR PROPERTIES LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
EIDDO CAWDOR PROPERTIES LTD
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
2,989,145
3,101,761
Investments
4
93,900
93,900
3,083,045
3,195,661
Current assets
Debtors
5
14,878
6,143
Cash at bank and in hand
140,535
59,382
155,413
65,525
Creditors: amounts falling due within one year
6
(2,532,094)
(2,514,923)
Net current liabilities
(2,376,681)
(2,449,398)
Total assets less current liabilities
706,364
746,263
Creditors: amounts falling due after more than one year
7
(136,667)
(146,667)
Provisions for liabilities
(117,586)
-
0
Net assets
452,111
599,596
Capital and reserves
Called up share capital
253,908
253,908
Revaluation reserve
8
996,100
996,100
Profit and loss reserves
(797,897)
(650,412)
Total equity
452,111
599,596
EIDDO CAWDOR PROPERTIES LTD
BALANCE SHEET (CONTINUED)
AS AT
30 JUNE 2025
30 June 2025
- 2 -

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 9 March 2026
Mr D K L Davies
Director
Company registration number 02804046 (England and Wales)
EIDDO CAWDOR PROPERTIES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
1
Accounting policies
Company information

Eiddo Cawdor Properties Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Cawdor Garage, New Road, Newcastle Emlyn, Wales, SA38 9BA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

1.2
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
2% Straight line
Plant and equipment
15% Reducing balance
Fixtures and fittings
15% Reducing balance
1.3
Fixed asset investments

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

EIDDO CAWDOR PROPERTIES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 July 2024 and 30 June 2025
3,691,807
1,509,214
5,201,021
Depreciation and impairment
At 1 July 2024
1,100,533
998,727
2,099,260
Depreciation charged in the year
73,836
38,780
112,616
At 30 June 2025
1,174,369
1,037,507
2,211,876
Carrying amount
At 30 June 2025
2,517,438
471,707
2,989,145
At 30 June 2024
2,591,274
510,487
3,101,761
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
93,900
93,900
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
7,396
815
Amounts owed by group undertakings
6,026
5,328
Other debtors
1,456
-
0
14,878
6,143
EIDDO CAWDOR PROPERTIES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 5 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
278,840
237,419
Amounts owed to group undertakings
2,067,673
2,068,356
Corporation tax
27,473
16,275
Other taxation and social security
-
0
5,838
Other creditors
158,108
187,035
2,532,094
2,514,923
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
11,667
21,667
Amounts owed to group undertakings
125,000
125,000
136,667
146,667
8
Revaluation reserve
2025
2024
£
£
At the beginning and end of the year
996,100
996,100
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