Eden Barn Limited - Period Ending 2025-08-31

Company Registration number: 10899739

Eden Barn Limited

Annual Report and Unaudited
Financial Statements

for the Year Ended 31 August 2025

Eden Barn Limited

Contents

Pages

Balance sheet	1 to 2
Notes to the financial statements	3 to 8

Eden Barn Limited

Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	716,772	747,893
Current assets
Stocks	6	11,642	17,933
Debtors	7	559	26,273
Cash at bank and in hand		602,428	536,207
		614,629	580,413
Creditors: Amounts falling due within one year	10	(535,384)	(501,421)
Net current assets		79,245	78,992
Total assets less current liabilities		796,017	826,885
Creditors: Amounts falling due after more than one year	10	(5,238)	(15,936)
Provisions for liabilities		(36,823)	(35,340)
Net assets		753,956	775,609
Capital and reserves
Called up share capital	11	100	100
Retained earnings		753,856	775,509
Shareholders' funds		753,956	775,609

Eden Barn Limited

Balance Sheet as at 31 August 2025 (continued)

For the financial year ending 31 August 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 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.

Company registration number: 10899739

Approved and authorised by the Board on 29 April 2026 and signed on its behalf by:

.........................................
Mr R C Harker
Director

Eden Barn Limited

Notes to the financial statements for the Year Ended 31 August 2025

1	GENERAL INFORMATION

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

The address of its registered office is:
Swaledale House
Little Musgrave
Kirkby Stephen
CA17 4PQ

These financial statements were authorised for issue by the Board on 29 April 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.

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

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Actual results may differ from these estimates.

Eden Barn Limited

Notes to the financial statements for the Year Ended 31 August 2025 (continued)

2	ACCOUNTING POLICIES (continued)

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 corporation 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.

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
Plant and machinery	20% reducing balance
Motor vehicles	25% reducing balance
Office equipment	25% straight line
Fixtures and fittings	20% reducing balance
Property improvements	5% straight line
Freehold buildings	No depreciation

Eden Barn Limited

Notes to the financial statements for the Year Ended 31 August 2025 (continued)

2	ACCOUNTING POLICIES (continued)

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Financial instruments

Classification
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Recognition and measurement
Basic financial instruments are initially recognised at the transaction price.
Impairment
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

3	STAFF NUMBERS

The average number of persons employed by the company (including directors) during the year, was 38 (2024 - 18).

4	PROFIT BEFORE TAX

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	56,238	64,828

Eden Barn Limited

Notes to the financial statements for the Year Ended 31 August 2025 (continued)

5	TANGIBLE ASSETS

Property and improvements
£

Furniture, fittings and equipment
£

Motor vehicles
£

Office equipment
£

Plant and machinery
£

Total
£

Cost or valuation

At 1 September 2024

745,280

102,345

139,930

4,546

48,127

1,040,228

Additions

14,714

-

-

-

10,403

25,117

At 31 August 2025

759,994

102,345

139,930

4,546

58,530

1,065,345

Depreciation

At 1 September 2024

164,727

34,179

63,393

3,267

26,769

292,335

Charge for the year

21,435

9,765

19,134

945

4,959

56,238

At 31 August 2025

186,162

43,944

82,527

4,212

31,728

348,573

Carrying amount

At 31 August 2025

573,832

58,401

57,403

334

26,802

716,772

At 31 August 2024

580,553

68,166

76,537

1,279

21,358

747,893

- 6 -

Eden Barn Limited

Notes to the financial statements for the Year Ended 31 August 2025 (continued)

STOCKS

	2025 £	2024 £
Stocks	11,642	17,933

DEBTORS

Current	2025 £	2024 £
Trade debtors	-	25,584
Prepayments	559	689
	559	26,273

8	LOANS AND BORROWINGS

Non-current loans and borrowings

	2025 £	2024 £

Bank borrowings	5,238	15,936

Current loans and borrowings

	2025 £	2024 £

Bank borrowings	11,249	11,249

9	RELATED PARTY TRANSACTIONS

Transactions with directors

2024	At 1 September 2023 £	Repayments by director £	At 31 August 2024 £
Mr R C Harker
Overdrawn director's loan account	32,136	(32,136)	-

Eden Barn Limited

Notes to the financial statements for the Year Ended 31 August 2025 (continued)

CREDITORS

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	11,249	11,249
Trade creditors		5,740	5,131
Taxation and social security		35,976	63,356
Accruals and deferred income		304,987	258,742
Other creditors		177,432	162,943
		535,384	501,421

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	5,238	15,936

11	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	85	85	85	85
Ordinary A of £1 each	5	5	5	5
Ordinary B of £1 each	5	5	5	5
Ordinary C of £1 each	5	5	5	5
	100	100	100	100

	Property and improvements £	Furniture, fittings and equipment £	Motor vehicles £	Office equipment £	Plant and machinery £	Total £
Cost or valuation
At 1 September 2024	745,280	102,345	139,930	4,546	48,127	1,040,228
Additions	14,714	-	-	-	10,403	25,117
At 31 August 2025	759,994	102,345	139,930	4,546	58,530	1,065,345
Depreciation
At 1 September 2024	164,727	34,179	63,393	3,267	26,769	292,335
Charge for the year	21,435	9,765	19,134	945	4,959	56,238
At 31 August 2025	186,162	43,944	82,527	4,212	31,728	348,573
Carrying amount
At 31 August 2025	573,832	58,401	57,403	334	26,802	716,772
At 31 August 2024	580,553	68,166	76,537	1,279	21,358	747,893