Eden Buildings Limited

Eden Buildings 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 Buildings 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

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

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	985,150	985,150
		985,150	985,150
Current assets
Debtors	4	40,701	100,612
Cash at bank and in hand		219	219
		40,920	100,831
Creditors: amount falling due within one year	5	(4,117)	(8,682)
Net current assets		36,803	92,149

Total assets less current liabilities		1,021,953	1,077,299
Provisions for liabilities	6	(107,358)	(107,358)
Net assets		914,595	969,941

Capital and reserves
Called up share capital	7	100	100
Share Premium Account	8	220	220
Profit and loss account		914,275	969,621
Shareholders' funds		914,595	969,941

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.

Director's 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 director acknowledges 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 director on 31 July 2026 and were signed by:

-------------------------------
John Hunter
Director

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

General Information

Eden Buildings Limited is a private company, limited by shares, registered in England and Wales, registration number 12691213, registration address Croft House, Ousby, Penrith, Cumbria, CA10 1QB.

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)

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.

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.

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 0 (2024 : 0).

Tangible fixed assets

Cost or valuation	Investment properties	Total
	£	£
At 01 August 2024	985,150	985,150
Additions	-	-
Disposals	-	-
At 31 July 2025	985,150	985,150
Depreciation
At 01 August 2024	-	-
Charge for year	-	-
On disposals	-	-
At 31 July 2025	-	-
Net book values
Closing balance as at 31 July 2025	985,150	985,150
Opening balance as at 01 August 2024	985,150	985,150

Debtors: amounts falling due within one year

	2025 £		2024 £
Group Company Debtor	40,701		100,612
	40,701		100,612

Creditors: amount falling due within one year

	2025 £	2024 £
Corporation Tax	1,092	5,697
Accrued Expenses	1,060	1,020
Directors' Current Accounts	1,965	1,965
	4,117	8,682

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	107,358		107,358
	107,358		107,358

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
10,001 Class A shares of £0.01 each	100		100
	100		100

Share Premium Account

	2025 £		2024 £
Equity Share Premium b/fwd	220		220
	220		220

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 Properties Limited	(72,400)		(44,200)		40,701		100,612

The Company is owed £40,701 by its Parent Company at the year end. (£100,612 - 2024). The Company was invoiced £72,400 for services provided by its Parent Company, (£44,200 - 2024 ). The Company paid £60,000 in dividends to its Parent Company. (£15,000 - 2024)

Registered Number: 12691213
England and Wales
EDEN BUILDINGS LIMITED

Unaudited Financial Statements

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