Registration number: 04394136

Edelweiss (Cheddar) Limited

Contents

Company Information	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 7

Edelweiss (Cheddar) Limited

Company Information

Directors

Mr Daniel Jay Mrs Zoe Jay

Company secretary

Mrs Zoe Jay

Registered office

2 Chesterfield Buildings Westbourne Place Clifton Bristol BS8 1RU

Accountants

Jay & Jay Partnership Limited Chartered Certified Accountants2 Chesterfield Buildings Westbourne Place Clifton Bristol BS8 1RU

Edelweiss (Cheddar) Limited

(Registration number: 04394136)
Abridged Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	17,500	20,000
Tangible assets	5	9,015	7,660
		26,515	27,660
Current assets
Stocks		2,800	2,945
Debtors		1,418	-
Cash at bank and in hand		13,350	24,708
		17,568	27,653
Creditors: Amounts falling due within one year		27,099	32,724
Net current assets		9,531	5,071
Total assets less current liabilities		16,984	22,589
Creditors: Amounts falling due after more than one year		104	9,779
Net assets		16,880	12,810
Capital and reserves
Called up share capital		100	100
Retained earnings		16,780	12,710
Shareholders' funds		16,880	12,810

For the financial year ending 31 December 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.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and 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.

Edelweiss (Cheddar) Limited

(Registration number: 04394136)
Abridged Balance Sheet as at 31 December 2025

Approved and authorised by the Board 13 May 2026 and signed on its behalf by:
 

......................................... Mr Daniel Jay Director

Edelweiss (Cheddar) Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
2 Chesterfield Buildings
Westbourne Place
Clifton Bristol
BS8 1RU

These financial statements were authorised for issue by the Board on 13 May 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 abridged 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 abridged 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 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.

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.

Edelweiss (Cheddar) Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

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
Equipment	20% Reducing Balance Method

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	5% Straight Line Method

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Edelweiss (Cheddar) Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 17 (2024 - 18).

4	Intangible assets

	Total £
Cost or valuation
At 1 January 2025	50,000
At 31 December 2025	50,000
Amortisation
At 1 January 2025	30,000
Amortisation charge	2,500
At 31 December 2025	32,500
Carrying amount
At 31 December 2025	17,500
At 31 December 2024	20,000

5	Tangible assets

	Office equipment £	Total £
Cost or valuation
At 1 January 2025	40,779	40,779
Additions	3,824	3,824
Disposals	(761)	(761)
At 31 December 2025	43,842	43,842
Depreciation
At 1 January 2025	33,119	33,119
Charge for the year	2,254	2,254
Eliminated on disposal	(546)	(546)
At 31 December 2025	34,827	34,827
Carrying amount
At 31 December 2025	9,015	9,015
At 31 December 2024	7,660	7,660

Edelweiss (Cheddar) Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

6	Related party transactions

Other transactions with directors

The company paid rent of £7,800 to the directors in the year ended 31 December 2025 (2024 - £7,800). The rent charged was below market rates.

At the balance sheet date the directors were owed £510 by the company (2024 - £9). This loan is interest free and repayable on demand.