Company No: 10996312 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Investments	3	2,169,100		100
		2,169,100		100
Current assets
Debtors	4	1,172,978		2,169,900
Cash at bank and in hand		507		419
		1,173,485		2,170,319
Creditors: amounts falling due within one year	5	( 84,674)		( 2,178,257)
Net current assets/(liabilities)		1,088,811		(7,938)
Total assets less current liabilities		3,257,911		(7,838)
Creditors: amounts falling due after more than one year	6	( 1,105,000)		0
Net assets/(liabilities)		2,152,911		( 7,838)
Capital and reserves
Called-up share capital	7	124		100
Share premium account		169,976		0
Other reserves	9	2,176,513		0
Profit and loss account		( 193,702 )		( 7,938 )
Total shareholders' funds/(deficit)		2,152,911		( 7,838)

For the financial year ending 31 March 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of Eden Investment Group Ltd (registered number: 10996312) were approved and authorised for issue by the Board of Directors on 20 August 2026. They were signed on its behalf by:

A Jenkins Director

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

Eden Investment Group 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 Unit 7.19, Paintworks, Bath Road, Bristol, BS4 3EA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include 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 £.

Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

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.

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

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.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

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.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	3		1

3. Fixed asset investments

Investments in subsidiaries

	2026
	£
Cost
At 01 April 2025	100
Additions	2,169,000
At 31 March 2026	2,169,100
Carrying value at 31 March 2026	2,169,100
Carrying value at 31 March 2025	100

Investments reflect the Company's interests in the entire issued ordinary share capital of its directly-held subsidiary Eden Conveyancing Ltd and additional capital introduced. The principal activity of Eden Conveyancing Ltd is that of a digital conveyancing service. The registered office address is Unit 7.19 Paintworks, Bath Road, Bristol, BS4 3EA.

4. Debtors

	2026		2025
	£		£
Amounts owed by Group undertakings	1,100,800		2,169,900
VAT recoverable	200		0
Other debtors	71,978		0
	1,172,978		2,169,900

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	0		10
Amounts owed to Group undertakings	0		2,176,547
Accruals	84,674		1,700
	84,674		2,178,257

There are no amounts included above in respect of which any security has been given by the small entity.

6. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Other loans (secured)	1,105,000		0

The loan is secured with a fixed and floating charge. The floating charge covers all the property or undertaking of the company.

Amounts repayable after more than 5 years are included in creditors falling due over one year:

	2026		2025
	£		£
Other loans (secured)	1,105,000		0

7. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
10,000 Ordinary shares of £ 0.01 each	100		100
2,428 Ordinary A shares of £ 0.01 each (2025: nil shares)	24		0
	124		100

In the year to 31 March 2026, 2,428 Ordinary A shares of £0.01 each were allotted. The consideration received for these shares was £170,000.

8. Related party transactions

The Company has taken exemption under section 33 of FRS 102 not to disclose transactions with wholly owned members of the same group headed by Eden Investment Group Limited.

During the year, the Company waived a loan owed by its wholly owned subsidiary. At the date of the waiver, the balance of the loan was £2,169,000. The amount waived has been recognised as a capital contribution to the subsidiary and recognised in the financial statements in accordance with applicable accounting policies. At the balance sheet date, there were no remaining amounts outstanding in respect of this loan.

Additionally, the Company's former parent company, Rockpool Group Limited, waived a loan owed by the Company prior to the change of ownership. At the date of the waiver, the balance of the loan was £2,176,513. The amount waived has been recognised as a capital contribution and recognised in the financial statements in accordance with applicable accounting policies. At the balance sheet date, there were no remaining amounts outstanding in respect of this loan.

9. Capital contribution reserve

Other reserves represent a capital contribution arising from the waiver of a loan by the Company's parent undertaking as part of a group restructuring during the year.

As the transaction was undertaken in its capacity as shareholder, the waiver represented a capital contribution rather than income arising from trading activities. Accordingly, the amount has been recognised directly in equity as a capital contribution.

The reserve is distributable, however only to the extent that the capital contribution is not cancelled out by the company's existing negative distributable reserves.