Eden Valley Machinery Limited - Filleted accounts

Registered number

05912264

Eden Valley Machinery Limited

Unaudited Filleted Accounts

31 October 2025

Eden Valley Machinery Limited
Registered number:		05912264
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		190,196			192,431

Current assets
Stocks		400,025			382,338
Debtors	4	96,604			115,887
Cash at bank and in hand		92,806			68,065
		589,435			566,290

Creditors: amounts falling due within one year	5	(74,852)			(130,977)

Net current assets			514,583			435,313

Total assets less current liabilities			704,779			627,744


Provisions for liabilities			(47,549)			(48,108)


Net assets			657,230			579,636

Capital and reserves
Called up share capital			100			100
Profit and loss account			657,130			579,536

Shareholders' funds			657,230			579,636

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Robert Taylor
Director
Approved by the board on 24 June 2026

Eden Valley Machinery Limited
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	15% reducing balance
	Fixtures, fittings, tools and equipment	15%/25 reducing balance / 2 years straight line

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		0		0


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 November 2024				335,401
	Additions				120,897
	Disposals				(155,600)
	At 31 October 2025				300,698

	Depreciation
	At 1 November 2024				142,970
	Charge for the year				28,107
	On disposals				(60,575)
	At 31 October 2025				110,502

	Net book value
	At 31 October 2025				190,196
	At 31 October 2024				192,431


4	Debtors		2025		2024
£				£

	Trade debtors		78,088		78,959
	Other debtors		18,516		36,928
			96,604		115,887


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		26,772		90,130
	Taxation and social security costs		23,839		17,864
	Other creditors		24,241		22,983
			74,852		130,977


6	Related party transactions

	The company traded with a business owned by the Directors, Messrs Taylor. During the year the company made purchases of £137,149 (2024:£4,000), and sales of £117,960 (2024:£40,622). At the year end, £Nil (2024: £Nil) was outstanding.


7	Controlling party

	The ultimate control of the company lies with R Taylor, by virtue of his 52% shareholding.


8	Other information

	Eden Valley Machinery Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Keld Farm
	Croft Ends
	Appleby
	CA16 6JW