EED & Son Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04204187 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

EED & Son Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

E E Duckering

T E Duckering

SECRETARY:

T E Duckering

REGISTERED OFFICE:

Unit 2

Newtoft Business Park

Newtoft

Market Rasen

Lincolnshire

LN8 3WA

REGISTERED NUMBER:

04204187 (England and Wales)

ACCOUNTANTS:

Wright Vigar Limited

Chartered Accountants & Business Advisers

Office 1

Engine House

Marshalls Yard

Gainsborough

Lincolnshire

DN21 2NA

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of EED & Son Limited for the year ended 30 September 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of EED & Son Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of EED & Son Limited and state those matters that we have agreed to state to the Board of Directors of EED & Son Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than EED & Son Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that EED & Son Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of EED & Son Limited. You consider that EED & Son Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of EED & Son Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Wright Vigar Limited

Chartered Accountants & Business Advisers

Office 1

Engine House

Marshalls Yard

Gainsborough

Lincolnshire

DN21 2NA

24 June 2026

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

39,467

37,233

39,467

37,233

CURRENT ASSETS

Stocks

6,000

12,000

Debtors

6

67,576

102,422

Cash at bank and in hand

55,529

64,634

129,105

179,056

CREDITORS

Amounts falling due within one year

7

162,408

205,820

NET CURRENT LIABILITIES

(33,303

)

(26,764

)

TOTAL ASSETS LESS CURRENT LIABILITIES

6,164

10,469

CREDITORS

Amounts falling due after more than one
year

8

(22,130

)

(27,461

)

PROVISIONS FOR LIABILITIES

(6,048

)

(5,599

)

NET LIABILITIES

(22,014

)

(22,591

)

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

(22,114

)

(22,691

)

SHAREHOLDERS' FUNDS

(22,014

)

(22,591

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 24 June 2026 and were signed on its behalf by:

T E Duckering - Director

1.	STATUTORY INFORMATION

EED & Son 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2001, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Long leasehold property

2% on cost

Plant and machinery

15% on reducing balance

Motor vehicles

25% on reducing balance

Computer equipment

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

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.

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 9 (2024 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

30,000

AMORTISATION

At 1 October 2024

and 30 September 2025

30,000

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Long

Plant and

Motor

Computer

leasehold

machinery

vehicles

equipment

Totals

£

COST

At 1 October 2024

6,000

163,736

67,163

2,180

239,079

Additions

-

9,000

-

9,000

At 30 September 2025

6,000

163,736

76,163

2,180

248,079

DEPRECIATION

At 1 October 2024

2,640

132,316

64,710

2,180

201,846

Charge for year

120

4,713

1,933

-

6,766

At 30 September 2025

2,760

137,029

66,643

2,180

208,612

NET BOOK VALUE

At 30 September 2025

3,240

26,707

9,520

-

39,467

At 30 September 2024

3,360

31,420

2,453

-

37,233

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

7,500

38,000

Other debtors

60,076

64,422

67,576

102,422

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

6,211

Trade creditors

14,861

8,463

Taxation and social security

66,535

65,789

Other creditors

74,801

125,357

162,408

205,820

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

Bank loans

22,130

27,461

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

Bank loans

28,341

33,672

10.	RELATED PARTY DISCLOSURES

Timothy E Duckering is also a majority shareholder in T E Duckering Ltd. At the year ended 30 September 2025 EED & Son Ltd owed £66,496 to T E Duckering Ltd (2024: £121,355).

11.	ULTIMATE CONTROLLING PARTY

T E Duckering has ultimate control of the company by virtue of his majority ownership of the issued shares in the company.