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Registration number: 5067895

Eaves Developments Ltd
Unaudited Filleted Abridged Financial Statements
for the Year Ended 30 April 2026

Eaves Developments Ltd

Contents

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

Eaves Developments Ltd

Company Information

Director | Ms O'Brien

Registered office | 190 Evering Road Hackney London England E5 8AJ

Accountants | Mr Simon Kingsley 58 Montague Road Hackney London E8 2HW

Eaves Developments Ltd

(Registration number: 5067895)
Abridged Balance Sheet as at 30 April 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 621,323 | 621,323
Current assets |  |  |
Debtors |  | 110,003 | 108,422
Cash at bank and in hand |  | 5,527 | 5,012
|  | 115,530 | 113,434
Prepayments and accrued income |  | 225 | 100
Creditors: Amounts falling due within one year |  | (685,272) | (692,595)
Net current liabilities |  | (569,517) | (579,061)
Total assets less current liabilities |  | 51,806 | 42,262
Creditors: Amounts falling due after more than one year |  | (7,506) | (2,750)
Net assets |  | 44,300 | 39,512
Capital and reserves |  |  |
Called up share capital | 5 | 100 | 100
Retained earnings |  | 44,200 | 39,412
Shareholders' funds |  | 44,300 | 39,512

For the financial year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

For the financial year ending 30 April 2026 the company was entitled to exemption from audit under section 479A of the Companies Act 2006 relating to subsidiary companies.

For the financial year ending 30 April 2026 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Director's 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 director acknowledges her 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.

Eaves Developments Ltd

(Registration number: 5067895)
Abridged Balance Sheet as at 30 April 2026

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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 30 June 2026

.........................................

Ms O'Brien

Director

Eaves Developments Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2026

1 | General information

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

The address of its registered office is:
190 Evering Road
Hackney
London
E5 8AJ
England

These financial statements were authorised for issue by the director on 30 June 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.

Eaves Developments Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2026

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

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
Tangible fixed assets | At cost with impairment value when required

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Eaves Developments Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2026

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

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.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2025 - 0).

4 | Tangible assets

| Land and buildings £ | Total £
Cost or valuation
At 1 May 2025 | 621,323 | 621,323
At 30 April 2026 | 621,323 | 621,323
Depreciation
Carrying amount
At 30 April 2026 | 621,323 | 621,323
At 30 April 2025 | 621,323 | 621,323

Included within the net book value of land and buildings above is £621,323 (2025 - £621,323) in respect of freehold land and buildings.

Eaves Developments Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2026

5 | Share capital

6 | Dividends

Interim dividends paid

|  | 2026 £ |  | 2025 £
Interim dividend of £10.00 (2025 - £Nil) per each Ordinary |  | 1,000 |  | -