The notes on pages 3 to 4 form part of these financial statements.

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

E.W. Edwardson 2022 Holdings Limited is a private company limited by shares incorporated in Scotland. The registered office is 10 Boston Road, Viewfield Industrial Estate, Glenrothes, Fife, KY6 2RE.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Interests in subsidiaries, associates and jointly controlled entities 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.

The average monthly number of persons (including directors) employed by the company during the year was:

Subsidiary undertakings

The following is a subsidiary undertaking of the Company:

Name                            Class of shares        Holding

E W Edwardson (Electrical Contractors) Limited        Ordinary            100%

During the period, the company purchased and cancelled 1 £1.00 ordinary share for a total consideration of £27,000.

On 15 December 2025, 5 ordinary shares of £1.00 each were reclassified as 10 ordinary A alphabet shares of £0.10 each, 10 ordinary B alphabet shares of £0.10 each, 10 ordinary C alphabet shares of £0.10 each, 10 ordinary D alphabet shares of £0.10 each, and 10 ordinary E alphabet shares of £0.10 each.

On 15 December 2025, the company also issued 20 bonus shares of £0.10 each.