Edson & Company Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 09038714

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		146,033		165,086

			146,033		165,086
CURRENT ASSETS
Stocks	5	1,387,652		1,484,108
Debtors	6	411,634		430,255
Cash at bank and in hand		5,260		46,786

		1,804,546		1,961,149
Creditors: Amounts Falling Due Within One Year	7	(1,515,149 )		(1,603,797 )

NET CURRENT ASSETS (LIABILITIES)			289,397		357,352

TOTAL ASSETS LESS CURRENT LIABILITIES			435,430		522,438

Creditors: Amounts Falling Due After More Than One Year	8		(103,601 )		(222,014 )

NET ASSETS			331,829		300,424

CAPITAL AND RESERVES
Called up share capital	11		100		100
Profit and Loss Account			331,729		300,324

SHAREHOLDERS' FUNDS			331,829		300,424

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Edson & Company Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr P Buckley

Director

23 February 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Edson & Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09038714 . The registered office is 550 Valley Rd Basford, Nottingham, NG5 1JJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	No depreciation
Plant & Machinery	10% Reducing balance
Motor Vehicles	25% Reducing balance
Computer Equipment	25% Reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Edson & Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 37 (2024: 45)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 November 2024	9,421	270,909	43,865	16,487	340,682

As at 31 October 2025	9,421	270,909	43,865	16,487	340,682

Depreciation
As at 1 November 2024	-	144,316	20,621	10,659	175,596
Provided during the period	-	12,659	5,811	583	19,053

As at 31 October 2025	-	156,975	26,432	11,242	194,649

Net Book Value
As at 31 October 2025	9,421	113,934	17,433	5,245	146,033

As at 1 November 2024	9,421	126,593	23,244	5,828	165,086

5. Stocks

	2025	2024
	£	£
Stock	1,387,652	1,484,108

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	391,400	396,090
Other debtors	3,645	5,539
VAT	16,589	28,626

	411,634	430,255

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Edson & Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	20,160	20,326
Trade creditors	204,567	246,859
Bank loans and overdrafts	104,191	125,704
Corporation tax	44,792	27,902
Other taxes and social security	32,582	56,174
Other creditors	18,015	20,968
Deposits received	-	185,035
Directors loan account - P Buckley	5,862	-
Directors loan account - P Edson	385,304	331,305
Accruals and deferred income	5,000	5,000
Intercompany	694,676	584,524

	1,515,149	1,603,797

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	13,597	27,819
Bank loans	90,004	194,195

	103,601	222,014

9. Secured Creditors

Of the creditors the following amounts are secured.

	2025		2024
	£		£
Bank loans and overdrafts	-		319,899

10. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	20,160	20,326
Later than one year and not later than five years	13,597	27,819

	33,757	48,145

	33,757	48,145

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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Edson & Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

12. Related Party Transactions

At the balance sheet date, the company owed the directors £391,166 (2024:£331,305). The amount is unsecured, interest free, with no fixed repayment date.

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