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Registration number: 00221288

Edwards Dining Rooms Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2025

(filleted for filing purposes)

Edwards Dining Rooms Limited

Contents

Balance Sheet | 1 to 2
Notes to the Financial Statements | 3 to 8

Edwards Dining Rooms Limited

(Registration number: 00221288)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 1,190 | -
Investment property | 5 | 9,053,670 | 8,992,650
Investments | 6 | 2 | 2
|  | 9,054,862 | 8,992,652
Current assets |  |  |
Debtors | 7 | 72,010 | 70,747
Cash at bank and in hand |  | 458,470 | 274,892
|  | 530,480 | 345,639
Creditors: Amounts falling due within one year | 8 | (1,690,698) | (1,694,496)
Net current liabilities |  | (1,160,218) | (1,348,857)
Total assets less current liabilities |  | 7,894,644 | 7,643,795
Creditors: Amounts falling due after more than one year | 8 | (91,961) | (116,161)
Provisions for liabilities |  | (1,124,598) | (790,669)
Net assets |  | 6,678,085 | 6,736,965
Capital and reserves |  |  |
Called up share capital | 10 | 17,898 | 17,898
Capital redemption reserve |  | 333,226 | 333,226
Profit and loss account - non distributable |  | 2,936,332 | 3,170,315
Retained earnings |  | 3,390,629 | 3,215,526
Shareholders' funds |  | 6,678,085 | 6,736,965

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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Edwards Dining Rooms Limited

(Registration number: 00221288)
Balance Sheet as at 31 March 2025

Approved and authorised by the Board on 23 March 2026 and signed on its behalf by:

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

P Loxton Edwards

Managing Director

Edwards Dining Rooms Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
The New Barn Mill Lane
Eastry
Sandwich
Kent
CT13 0JW
England

These financial statements were authorised for issue by the Board on 23 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Edwards Dining Rooms Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office Equipment | 15% reducing balance

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by the director using external valuers where considered necessary. The directors (and their professional advisors where utilised) use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Edwards Dining Rooms Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 5).

4 | Tangible assets

| Office equipment £ | Total £
Cost or valuation
Additions | 1,400 | 1,400
At 31 March 2025 | 1,400 | 1,400
Depreciation
Charge for the year | 210 | 210
At 31 March 2025 | 210 | 210
Carrying amount
At 31 March 2025 | 1,190 | 1,190

5 | Investment properties

| 2025 £
At 1 April | 8,992,650
Disposals | (12,600)
Fair value adjustments | 73,620
At 31 March | 9,053,670

There has been no valuation of investment property by an independent valuer.

Edwards Dining Rooms Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

6 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 2 | 2

Subsidiaries | £
Cost or valuation
At 1 April 2024 | 2
Provision
Carrying amount
At 31 March 2025 | 2
At 31 March 2024 | 2

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
Holdenbridge Limited | The New Barn, Mill Lane, Eastry, Sandwich, Kent CT13 0JW United Kingdom | Ordinary | 100% | 100%

Subsidiary undertakings
Holdenbridge Limited The principal activity of Holdenbridge Limited is property investment.

7 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 42,737 | 36,274
Prepayments | 15,580 | 12,681
Other debtors | 13,693 | 21,792
| 72,010 | 70,747

Edwards Dining Rooms Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

8 | Creditors

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Bank loans and overdrafts | 11 | 26,621 | 29,040
Trade creditors |  | 15,003 | 20,534
Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 1,459,039 | 1,460,595
Taxation and social security |  | 2,148 | 3,338
Other creditors |  | 187,887 | 180,989
|  | 1,690,698 | 1,694,496
Due after one year |  |  |
Loans and borrowings | 11 | 91,961 | 116,161

Creditors falling due within one year include bank loans and overdrafts which are secured of £26,621 (2024 - £29,040)

Creditors falling due after more than one year include bank loans and overdrafts which are secured of £91,961 (2024 - £116,161)

9 | Provisions for liabilities

| Deferred tax £ | Total £
At 1 April 2024 | 790,669 | 790,669
Increase (decrease) in existing provisions | 333,929 | 333,929
At 31 March 2025 | 1,124,598 | 1,124,598

The vast majority of the Deferred Tax provision relates to tax which would be payable if the investment properties were to be sold at their revalued amounts. This provision has been calculated at the current rate of Corporation Tax in accordance with the accounting policy.

Edwards Dining Rooms Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

10 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 2,697 | 2,697 | 2,697 | 2,697
Non-voting Ordinary A shares of £1 each | 15,201 | 15,201 | 15,201 | 15,201
| 17,898 | 17,898 | 17,898 | 17,898

11 | Loans and borrowings

| 2025 £ | 2024 £
Non-current loans and borrowings
Bank borrowings | 91,961 | 116,161

| 2025 £ | 2024 £
Current loans and borrowings
Bank borrowings | 26,621 | 29,040