REGISTERED NUMBER: 05756310 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1ST JUNE 2024 TO 30TH MAY 2025

FOR

THE EDGE ADVENTURE ACTIVITIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs H M Hudson

J W Palmer

REGISTERED OFFICE:

Newtown House Farm

Shrewsbury Road

Much Wenlock

Shropshire

TF13 6DB

REGISTERED NUMBER:

05756310 (England and Wales)

ACCOUNTANTS:

D E Ball & Co Limited

Chartered Accountants

15 Bridge Road

Wellington

Telford

Shropshire

TF1 1EB

FIXED ASSETS

Tangible assets

4

16,017

20,740

CURRENT ASSETS

Debtors

5

4,216

4,317

Cash at bank

1,031

2,817

5,247

7,134

CREDITORS

Amounts falling due within one year

6

78,671

62,990

NET CURRENT LIABILITIES

(73,424

)

(55,856

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(57,407

)

(35,116

)

CREDITORS

Amounts falling due after more than one year

7

24,037

42,624

NET LIABILITIES

(81,444

)

(77,740

)

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

(81,544

)

(77,840

)

SHAREHOLDERS' FUNDS

(81,444

)

(77,740

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30th May 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30th May 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28th May 2026 and were signed on its behalf by:

Mrs H M Hudson - Director

1.	STATUTORY INFORMATION

The Edge Adventure Activities Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance, 25% on cost, 20% on cost and 20% on reducing balance

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company has paid pension contributions into separate money purchase schemes for certain employees. These contributions are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 8 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st June 2024

and 30th May 2025

183,128

DEPRECIATION

At 1st June 2024

162,388

Charge for period

4,723

At 30th May 2025

167,111

NET BOOK VALUE

At 30th May 2025

16,017

At 31st May 2024

20,740

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1st June 2024

12,397

Transfer to ownership

(6,997

)

At 30th May 2025

5,400

DEPRECIATION

At 1st June 2024

5,671

Charge for period

1,094

Transfer to ownership

(4,660

)

At 30th May 2025

2,105

NET BOOK VALUE

At 30th May 2025

3,295

At 31st May 2024

6,726

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.5.25

31.5.24

£

£

Other debtors

4,216

4,317

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.5.25

31.5.24

£

£

Bank loans and overdrafts

17,680

21,001

Hire purchase contracts

1,587

1,937

Taxation and social security

17,960

6,702

Other creditors

41,444

33,350

78,671

62,990

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.5.25

31.5.24

£

£

Bank loans

23,641

40,641

Hire purchase contracts

396

1,983

24,037

42,624

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.5.25

31.5.24

value:

£

£

100

Ordinary

£1

100

100