REGISTERED NUMBER: 05823335 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

EADON LOCKWOOD & RIDDLE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R J Attwood

J R Ross

T D Venn

REGISTERED OFFICE:

888 Ecclesall Road

Banner Cross

Sheffield

South Yorkshire

S11 8TP

REGISTERED NUMBER:

05823335 (England and Wales)

FIXED ASSETS

Intangible assets

4

92,128

107,235

Tangible assets

5

25,981

8,997

Investments

6

-

18,002

118,109

134,234

CURRENT ASSETS

Debtors

7

285,861

88,852

Cash at bank and in hand

100,421

276,380

386,282

365,232

CREDITORS

Amounts falling due within one year

8

157,798

255,649

NET CURRENT ASSETS

228,484

109,583

TOTAL ASSETS LESS CURRENT LIABILITIES

346,593

243,817

PROVISIONS FOR LIABILITIES

1,686

2,249

NET ASSETS

344,907

241,568

CAPITAL AND RESERVES

Called up share capital

513

513

Share premium

79,867

79,867

Retained earnings

264,527

161,188

344,907

241,568

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 24 June 2026 and were signed on its behalf by:

J R Ross - Director

R J Attwood - Director

T D Venn - Director

1.	STATUTORY INFORMATION

Eadon Lockwood & Riddle 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 0, is being amortised evenly over its estimated useful life of nil 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.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

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

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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 26 (2024 - 26 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

302,113

1,500

303,613

AMORTISATION

At 1 January 2025

196,378

-

196,378

Charge for year

15,107

-

15,107

At 31 December 2025

211,485

-

211,485

NET BOOK VALUE

At 31 December 2025

90,628

1,500

92,128

At 31 December 2024

105,735

1,500

107,235

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

155,082

Additions

20,508

At 31 December 2025

175,590

DEPRECIATION

At 1 January 2025

146,085

Charge for year

3,524

At 31 December 2025

149,609

NET BOOK VALUE

At 31 December 2025

25,981

At 31 December 2024

8,997

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

18,002

Disposals

(18,002

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

18,002

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

62,387

52,249

Amounts owed by group undertakings

202,924

4,221

Other debtors

20,550

32,382

285,861

88,852

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

16,936

12,178

Amounts owed to group undertakings

5,992

6,477

Taxation and social security

110,488

215,871

Other creditors

24,382

21,123

157,798

255,649