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Company No: 01277941 (England and Wales)

# EDWARDS HOLDINGS LTD

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH THE REGISTRAR

EDWARDS HOLDINGS LTD

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025

Contents

EDWARDS HOLDINGS LTD

## COMPANY INFORMATION

FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025
EDWARDS HOLDINGS LTD

## COMPANY INFORMATION (continued)

FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025

DIRECTORS | C Edwards
| J Edwards
| F Edwards

SECRETARY | S Edwards

REGISTERED OFFICE | Jason Hydraulics Limited
| Burford Road
| Minster Lovell
| Witney
| England
| OX29 0RD
| United Kingdom

COMPANY NUMBER | 01277941 (England and Wales)

ACCOUNTANT | Shaw Gibbs Limited
| 264 Banbury Road
| Oxford
| OX2 7DY
| United Kingdom

EDWARDS HOLDINGS LTD

## BALANCE SHEET

AS AT 30 SEPTEMBER 2025
EDWARDS HOLDINGS LTD

## BALANCE SHEET (continued)

AS AT 30 SEPTEMBER 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 4 | 1,425,089 |  | 1,461,782
Investments | 5 | 4 |  | 4
|  | 1,425,093 |  | 1,461,786
Current assets |  |  |  |
Debtors | 6 | 19,475 |  | 26,866
Cash at bank and in hand |  | 186 |  | 74
|  | 19,661 |  | 26,940
Creditors: amounts falling due within one year | 7 | ( 62,527) |  | ( 64,504)
Net current liabilities |  | (42,866) |  | (37,564)
Total assets less current liabilities |  | 1,382,227 |  | 1,424,222
Provision for liabilities |  | ( 6,881) |  | ( 8,270)
Net assets |  | 1,375,346 |  | 1,415,952
Capital and reserves |  |  |  |
Called-up share capital | 8 | 1,020 |  | 1,020
Revaluation reserve |  | 45,345 |  | 45,345
Profit and loss account |  | 1,328,981 |  | 1,369,587
Total shareholders' funds |  | 1,375,346 |  | 1,415,952

For the financial year ending 30 September 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 financial statements for the financial year 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 financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Edwards Holdings Ltd (registered number: 01277941) were approved and authorised for issue by the Board of Directors on 11 August 2026. They were signed on its behalf by:

C Edwards Director |

EDWARDS HOLDINGS LTD

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025
EDWARDS HOLDINGS LTD

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Edwards Holdings Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Jason Hydraulics Limited, Burford Road, Minster Lovell, Witney, England, OX29 0RD, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Dividend income

Dividend income from investments is recognised when the shareholders' rights to receive payment have been established (provided that it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably).

##### Taxation

Current tax
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | 50 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Fixed asset investments

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

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

#### 2. Critical accounting judgements and key sources of estimation uncertainty

The preparation of financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the company accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed within the individual accounting policies above.

#### 3. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 3 |  | 3

#### 4. Tangible assets

| Land and buildings |  | Total
| £ |  | £
Cost |  |  |
At 01 October 2024 | 1,834,634 |  | 1,834,634
At 30 September 2025 | 1,834,634 |  | 1,834,634
Accumulated depreciation |  |  |
At 01 October 2024 | 372,852 |  | 372,852
Charge for the financial year | 36,693 |  | 36,693
At 30 September 2025 | 409,545 |  | 409,545
Net book value |  |  |
At 30 September 2025 | 1,425,089 |  | 1,425,089
At 30 September 2024 | 1,461,782 |  | 1,461,782

#### 5. Fixed asset investments

| 2025 |  | 2024
| £ |  | £
Subsidiary undertakings | 4 |  | 4

Investments in subsidiaries

| 2025
| £
Cost |
At 01 October 2024 | 4
At 30 September 2025 | 4
Carrying value at 30 September 2025 | 4
Carrying value at 30 September 2024 | 4

#### 6. Debtors

| 2025 |  | 2024
| £ |  | £
Amounts owed by Group undertakings | 19,475 |  | 26,866

#### 7. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Accruals | 4,255 |  | 4,630
Taxation and social security | 58,272 |  | 59,874
| 62,527 |  | 64,504

#### 8. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
1,000 Ordinary shares of £ 1.00 each | 1,000 |  | 1,000
100 A Ordinary shares of £ 0.10 each | 10 |  | 10
100 B Ordinary shares of £ 0.10 each | 10 |  | 10
| 1,020 |  | 1,020

#### 9. Related party transactions

Related party transactions have not been disclosed as per FRS 102 section 33.1A.