EDE & WILKINSON LIMITED 31/03/2026 iXBRL

Company registration number: 03669980

(England and Wales)

EDE & WILKINSON LIMITED

Unaudited filleted financial statements

for the year ended

31 March 2026

EDE & WILKINSON LIMITED

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

EDE & WILKINSON LIMITED

Directors and other information


	Directors	A J Wilkinson
		S R Collingridge
		C M Wilkinson


	Secretary	Mrs C Wilkinson


	Company number	03669980


	Registered office	Inntel House
		85 London Road
		Marks Tey
		Colchester
		CO6 1EB


	Business address	Inntel House
		85 London Road
		Marks Tey
		Colchester
		CO6 1EB


	Accountants	Griffin Chapman
		4 & 5 The Cedars
		Apex 12, Old Ipswich Road
		Colchester
		Essex
		CO7 7QR

EDE & WILKINSON LIMITED

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of EDE & WILKINSON LIMITED

Year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of EDE & WILKINSON LIMITED for the year ended 31 March 2026 which comprise the statement of financial position and 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 at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

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

It is your duty to ensure that EDE & WILKINSON 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 EDE & WILKINSON LIMITED. You consider that EDE & WILKINSON 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 EDE & WILKINSON 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.

Griffin Chapman

Chartered Accountants

4 & 5 The Cedars

Apex 12, Old Ipswich Road

Colchester

Essex

CO7 7QR

24 July 2026

EDE & WILKINSON LIMITED

Statement of financial position

31 March 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	5	985,649		192,836
		_______		_______
			985,649		192,836

Current assets
Stocks		210,030		141,286
Debtors	6	2,573,764		4,160,512
Cash at bank and in hand		8,083,714		8,177,713
		_______		_______
		10,867,508		12,479,511
Creditors: amounts falling due
within one year	7	( 1,528,194)		( 2,722,732)
		_______		_______
Net current assets			9,339,314		9,756,779
			_______		_______
Total assets less current liabilities			10,324,963		9,949,615


Provisions for liabilities			( 17,761)		( 28,180)

			_______		_______
Net assets			10,307,202		9,921,435
			_______		_______

Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			10,306,202		9,920,435
			_______		_______
Shareholder funds			10,307,202		9,921,435
			_______		_______

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

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

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 24 July 2026 , and are signed on behalf of the board by:

A J Wilkinson

Director

Company registration number: 03669980

EDE & WILKINSON LIMITED

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Inntel House, 85 London Road, Marks Tey, Colchester, CO6 1EB.

The principal activity of the company continues to be that of electrical, building and civil services.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.

When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Freehold property	-	2 %	straight line
Plant and machinery	-	20 %	straight line
Fittings fixtures and equipment	-	20 %	straight line
Motor vehicles	-	25 %	straight line
Computer equipment	-	33.3 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Construction contracts

Where the outcome of construction contracts can be reliably estimated, contract revenue and contract costs are recognised by reference to the stage of completion of the contract activity as at the period end. Where the outcome of construction contracts cannot be estimated reliably, revenue is recognised to the extent of contract costs incurred that it is probable will be recoverable, and contract costs are recognised as an expense in the period in which they are incurred. The entity uses the percentage of completion method to determine the amounts to be recognised in the period. The stage of completion is measured by reference to the contract costs incurred up to the end of the reporting period as a percentage of total estimated costs for each contract. Costs incurred for work performed to date do not include costs relating to future activity, such as for materials or prepayments.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 21 (2025: 22 ).

5. Tangible assets

	Freehold property	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 April 2025	-	20,075	58,962	328,860	407,897
Additions	839,346	1,460	3,084	16,435	860,325
Disposals	-	-	( 6,534)	( 26,250)	( 32,784)
	_______	_______	_______	_______	_______
At 31 March 2026	839,346	21,535	55,512	319,045	1,235,438
	_______	_______	_______	_______	_______
Depreciation
At 1 April 2025	-	16,236	56,704	142,121	215,061
Charge for the year	-	2,821	1,070	63,521	67,412
Disposals	-	-	( 6,434)	( 26,250)	( 32,684)
	_______	_______	_______	_______	_______
At 31 March 2026	-	19,057	51,340	179,392	249,789
	_______	_______	_______	_______	_______
Carrying amount
At 31 March 2026	839,346	2,478	4,172	139,653	985,649
	_______	_______	_______	_______	_______
At 31 March 2025	-	3,839	2,258	186,739	192,836
	_______	_______	_______	_______	_______

6. Debtors

	2026	2025
	£	£
Trade debtors	500,308	2,429,536
Other debtors	2,073,456	1,730,976
	_______	_______
	2,573,764	4,160,512
	_______	_______

The debtors above include the following amounts falling due after more than one year:

	2026	2025
	£	£
Other debtors	102,718	-
	_______	_______

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	813,314	865,219
Corporation tax	195,623	306,858
Social security and other taxes	233,299	721,568
Other creditors	285,958	829,087
	_______	_______
	1,528,194	2,722,732
	_______	_______

8. Operating leases

The company as lessee

The total future minimum lease payments under non-cancellable operating leases are as follows:


	£	£

Not later than 1 year	3,036	15,898
Later than 1 year and not later than 5 years	2,174	5,072
	_______	_______
	5,210	20,970
	_______	_______

9. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2026
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	S R Collingridge	-	834,726	( 438,064)	396,662
		_______	_______	_______	_______

2025
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	S R Collingridge	-	-	-	-
		_______	_______	_______	_______

10. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2026	2025	2026	2025
	£	£	£	£
Sales transactions with related party	42,123	39,483	1,471,775	1,603,985
Rent charged by related party	52,000	52,000	-	-
Recharges by related party	-	-	(370)	(370)
Purchases from related party	982,045	70,000	-	-
	_______	_______	_______	_______

11. Controlling party

The company is controlled by Mr A J Wilkinson , a company director and sole shareholder.