Eden Falconry Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09671488

Eden Falconry Limited

Filleted Unaudited Financial Statements

31 July 2025

Eden Falconry Limited

Statement of Financial Position

31 July 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		4,687	2,741

Current assets

Debtors	6	–	115
Cash at bank and in hand		4,751	5,194
		-------	-------
		4,751	5,309

Creditors: amounts falling due within one year	7	7,391		11,816
		-------		--------
Net current liabilities			2,640	6,507
			-------	-------
Total assets less current liabilities			2,047	( 3,766)
			-------	-------
Net assets/(liabilities)			2,047	( 3,766)
			-------	-------

Capital and reserves

Called up share capital	8	10	10
Profit and loss account		2,037	( 3,776)
		-------	-------
Shareholders funds/(deficit)		2,047	( 3,766)
		-------	-------

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.

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

Director's responsibilities:

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

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Eden Falconry Limited

Statement of Financial Position (continued)

31 July 2025

These financial statements were approved by the board of directors and authorised for issue on 30 July 2026 , and are signed on behalf of the board by:

L M Falco
Director

Company registration number: 09671488

Eden Falconry Limited

Notes to the Financial Statements

Year ended 31 July 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 146 New London Road, Chelmsford, Essex, CM2 0AW, England.

2. Statement of compliance

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

Going concern

The accounts have been prepared on a going concern basis which is dependent upon the continued support of the company's director and other creditors. The director has indicated her willingness to support the company in the foreseeable future by ensuring sufficient funds are available for the company to continue trading. The company is continuing to meet debts as they fall due and therefore the director considers the going concern basis is appropriate.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, 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 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.

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:

Plant and machinery	-	25% straight line
Birds	-	10% straight line
Computer equipment	-	33% straight line

Impairment of fixed assets

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.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Tangible assets

	Plant and machinery	Birds	Computer equipment	Total
	£	£	£	£
Cost
At 1 August 2024	8,593	12,055	742	21,390
Additions	1,001	2,500	–	3,501
	-------	--------	----	--------
At 31 July 2025	9,594	14,555	742	24,891
	-------	--------	----	--------
Depreciation
At 1 August 2024	8,067	9,879	703	18,649
Charge for the year	319	1,197	39	1,555
	-------	--------	----	--------
At 31 July 2025	8,386	11,076	742	20,204
	-------	--------	----	--------
Carrying amount
At 31 July 2025	1,208	3,479	–	4,687
	-------	--------	----	--------
At 31 July 2024	526	2,176	39	2,741
	-------	--------	----	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	–	115
	----	----

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	–	30
Accruals and deferred income	6,435	5,735
Corporation tax	650	–
Director loan accounts	306	6,051
	-------	--------
	7,391	11,816
	-------	--------

8. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	10	10	10	10
	----	----	----	----

9. Director's advances, credits and guarantees

	Increase/ decrease in loan	Balance at 31 July Dr/(Cr)
	£	£
Directors
31 July 2024	5,745	(306)
31 July 2023	3,865	(6,051)