REGISTERED NUMBER: 05952031 (England and Wales)

R J Eden & Sons Ltd

Unaudited Financial Statements

for the Year Ended 30th November 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

Directors:

R J Eden

P R Eden

Secretary:

Mrs J M Eden

Registered office:

149 Marine Terrace

Spittal

Berwick Upon Tweed

Northumberland

TD15 1RP

Registered number:

05952031 (England and Wales)

Accountants:

Rennie Welch LLP

Academy House

Shedden Park Road

Kelso

Roxburghshire

TD5 7AL

Fixed assets

Intangible assets

4

-

-

Tangible assets

5

57,827

72,063

Investment property

6

46,293

46,293

104,120

118,356

Current assets

Stocks

9,522

9,522

Debtors

7

2,937

32,351

Cash at bank and in hand

95,358

116,336

107,817

158,209

Creditors

Amounts falling due within one year

8

92,719

122,845

Net current assets

15,098

35,364

Total assets less current liabilities

119,218

153,720

Creditors

Amounts falling due after more than one year

9

-

(2,857

)

Provisions for liabilities

(11,565

)

(6,455

)

Net assets

107,653

144,408

Capital and reserves

Called up share capital

100

100

Retained earnings

107,553

144,308

Shareholders' funds

107,653

144,408

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21st August 2026 and were signed on its behalf by:

R J Eden - Director

1.	Statutory information

R J Eden & Sons Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the total invoice value, excluding value added tax, of sales invoiced during the year, or the fair value of services provided for amounts not yet invoiced.

Turnover arising from the sale of goods is recognised when the significant risks and rewards of ownership have passed to the buyer. Turnover arising from the provision of services is recognised as contract activity progresses and the right to consideration is earned. Unbilled turnover is included in debtors as amounts recoverable on contracts.

Goodwill

Acquired goodwill has been fully amortised over its estimated useful economic life of 10 years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery

-

10% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stock and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of completion.

Financial instruments

The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, accruals, bank loans, hire purchase contracts and directors' loans.

Bank loans and hire purchase contracts are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

Directors' loans (being repayable on demand), trade debtors, trade creditors and accruals are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the statement of income and retained earnings, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contract are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Provisions

Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

Employee benefits

Short term employee benefits, including holiday pay, are recognised as an expense in the statement of income and retained earnings in the period in which they are incurred.

Going concern

The directors have considered the company's financial position for a minimum period of 12 months and beyond from the date of signing these financial statements and have an expectation that the company should be in a position to continue trading in the current format for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing these financial statements.

3.	Employees and directors

The average number of employees during the year was 6 (2024 - 5 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1st December 2024

and 30th November 2025

35,200

Amortisation

At 1st December 2024

and 30th November 2025

35,200

Net book value

At 30th November 2025

-

At 30th November 2024

-

5.	Tangible fixed assets

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

Cost

At 1st December 2024

35,964

5,426

66,995

108,385

Additions

359

-

-

359

At 30th November 2025

36,323

5,426

66,995

108,744

Depreciation

At 1st December 2024

13,620

4,466

18,236

36,322

Charge for year

2,261

144

12,190

14,595

At 30th November 2025

15,881

4,610

30,426

50,917

Net book value

At 30th November 2025

20,442

816

36,569

57,827

At 30th November 2024

22,344

960

48,759

72,063

6.	Investment property

Total

£

Fair value

At 1st December 2024

and 30th November 2025

46,293

Net book value

At 30th November 2025

46,293

At 30th November 2024

46,293

7.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

2,762

32,351

Other debtors

175

-

2,937

32,351

8.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

2,916

5,059

Hire purchase contracts

-

2,375

Trade creditors

2,647

21,042

Taxation and social security

21,459

34,807

Other creditors

65,697

59,562

92,719

122,845

9.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans

-

2,857

10.	Secured debts

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

-

2,375

Hire purchase contracts are secured against the assets to which they relate.

11.	Post balance sheet events

Since the year end, on 2nd April 2026, an interim dividend for the year ended 30th November 2026 of £660 per share has been declared.