Eden Properties Limited

Eden Properties Limited Accountants' Report For the year ended 31 July 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 July 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Shaun Brown Accountants Ltd 31 July 2025 .................................................... Shaun Brown Accountants Ltd 14A Hartness Road Gilwilly Industrial Estate Penrith Cumbria CA11 9BD 31 July 2026 2

Eden Properties Limited
Statement of Financial Position
As at 31 July 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	49,483	56,615
Investments	4	975,000	975,000
		1,024,483	1,031,615
Current assets
Stocks	5	860	840
Debtors	6	120,541	154,441
Cash at bank and in hand		38,114	42,938
		159,515	198,219
Creditors: amount falling due within one year	7	(53,345)	(115,885)
Net current assets		106,170	82,334

Total assets less current liabilities		1,130,653	1,113,949
Provisions for liabilities	8	(6,442)	(4,107)
Net assets		1,124,211	1,109,842

Capital and reserves
Called up share capital	9	1,100,000	1,100,000
Profit and loss account		24,211	9,842
Shareholders' funds		1,124,211	1,109,842

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

Directors' 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.
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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 31 July 2026 and were signed on its behalf by:

-------------------------------
Mr J Hunter
Director

Eden Properties Limited
Notes to the Financial Statements
For the year ended 31 July 2025

General Information

Eden Properties Limited is a private company, limited by shares, registered in England and Wales, registration number 12107691, registration address 14A Hartness Road, Gilwilly Industrial Estate, Penrith, CA11 9BD.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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)

Group accounts

The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has, therefore, taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare group accounts.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

15% Reducing Balance

Investment properties

Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 August 2024	115,860	115,860
Additions	1,600	1,600
Disposals	-	-
At 31 July 2025	117,460	117,460
Depreciation
At 01 August 2024	59,245	59,245
Charge for year	8,732	8,732
On disposals	-	-
At 31 July 2025	67,977	67,977
Net book values
Closing balance as at 31 July 2025	49,483	49,483
Opening balance as at 01 August 2024	56,615	56,615

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 August 2024	975,000	975,000
Additions	-	-
Disposals	-	-
At 31 July 2025	975,000	975,000

Stocks

	2025 £		2024 £
Stocks	860		840
	860		840

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	2,250	0
Prepayments & Accrued Income	2,341	1,264
Directors' Current Accounts	115,950	153,177
	120,541	154,441

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	1,512	2,573
Amounts Owed to Group Undertakings	40,701	100,612
Corporation Tax	4,713	5,782
Accrued Expenses	1,420	1,380
Other Creditors	3,750	3,750
Wages & Salaries Control Account	1,000	0
VAT	249	1,788
	53,345	115,885

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	6,442		4,107
	6,442		4,107

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
1,100,000 Class A shares of £1.00 each	1,100,000		1,100,000
	1,100,000		1,100,000

10.

Related parties

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

	Transaction value - income/(expenses)				Balance owed by/(owed to)
	2025 £		2024 £		2025 £		2024 £
Eden Buildings Ltd	72,400		44,200		(40,701)		(100,612)

The Company owes its Subsidiary £40,701 at the year end. (£100,612 - 2024). The Company invoiced £72,400 for services provided to its Subsidiary, (£44,200 - 2024 ). The Company received £60,000 in dividends from its Subsidiary. (£15,000 - 2024)

11.	Impairments of Assets

Investment

The Directors reviewed the value of the Investment in Eden Buildings Limited and agreed there had been no change in the value the Investment was held at on the Balance Sheet date of the Company.

The Investment in Eden Buildings Limited was valued at £975,000, ( £975,000 - 2024)

12.	Director’s loan

Director Loan Account

During the year the Director Mr J Hunter repaid £37,227 against his Directors Loan Account. The balance at the 31st July 2025 was £115,950 (£153,177 - 2024).

The Company charged interest of £3,676 to the Director during the year, (£3,797 - 2024).

13.	Dividends During the year the Company paid £72,000 in Dividends ( £36,000 - 2024 ) to the Directors.

Registered Number: 12107691
England and Wales
EDEN PROPERTIES LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 August 2024 End date: 31 July 2025