REGISTERED NUMBER: 14670832 (England and Wales)

Edouard Group Limited

Unaudited Financial Statements

for the year ended

31 December 2025

Page

Balance Sheet

1

Notes to the Financial Statements

2

to

4

FIXED ASSETS

Tangible assets

4

950,677

-

CURRENT ASSETS

Stocks

442,728

-

Debtors

5

1,171,325

1

Cash at bank

1,559,501

-

3,173,554

1

CREDITORS

Amounts falling due within one year

6

(890,928

)

-

NET CURRENT ASSETS

2,282,626

1

TOTAL ASSETS LESS CURRENT LIABILITIES

3,233,303

1

CREDITORS

Amounts falling due after more than one year

7

(2,463,996

)

-

PROVISIONS FOR LIABILITIES

(33,860

)

-

NET ASSETS

735,447

1

CAPITAL AND RESERVES

Called up share capital

8

6,003

1

Retained earnings

729,444

-

SHAREHOLDERS' FUNDS

735,447

1

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 30 April 2026 and were signed on its behalf by:

K Brooks - Director

1.	STATUTORY INFORMATION

Edouard Group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

14670832

Registered office:

Edison Way

Off Morton Peto Road

Gapton Hall Ind Estate

Great Yarmouth

NR31 0NG

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Tangible fixed assets

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

Freehold property

-

4% straight line

Plant and machinery

-

33.33% straight line

Fixtures and fittings

-

10% straight line

Motor vehicles

-

33.33% straight line

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 20 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

Additions

493,650

498,319

20,000

20,000

1,031,969

At 31 December 2025

493,650

498,319

20,000

20,000

1,031,969

DEPRECIATION

Charge for year

14,613

57,557

3,000

6,122

81,292

At 31 December 2025

14,613

57,557

3,000

6,122

81,292

NET BOOK VALUE

At 31 December 2025

479,037

440,762

17,000

13,878

950,677

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,141,742

-

Other debtors

29,583

1

1,171,325

1

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

183,354

-

Taxation and social security

375,073

-

Other creditors

332,501

-

890,928

-

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

2,463,996

-

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

NIL

Ordinary

o1

-

1

3

A Ordinary

£1

3

-

6,000

B Ordinary

£1

6,000

-

6,003

1

The following shares were issued during the year for cash at par :

2 A Ordinary shares of £1

6,000 B Ordinary shares of £1

9.	RELATED PARTY DISCLOSURES

At the end of the period, the directors were owed £2,763,996 (2024: £nil) by way of interest free loans. Repayment of these loans is restricted to £300,000 due within 1 year, with the balance due in more than 1 year.

During the period, the company entered into transactions valued at £2,769,172 with another company under the influence and control of one of the directors. At the end of the period, there was no balance due to or from that company.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the directors and shareholders.