EDK HOLDINGS LTD 31/05/2026 iXBRL

Company registration number: 14873707

EDK HOLDINGS LTD

Unaudited filleted financial statements

31 May 2026

EDK HOLDINGS LTD

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

EDK HOLDINGS LTD

Directors and other information


	Directors	Mr Ryan Edkins


	Company number	14873707


	Registered office	Sovereign House
		82 West Street
		Rochford
		Essex
		SS4 1AS


	Accountants	Murphy Collins Limited
		Sovereign House
		82 West Street
		Rochford
		Essex
		SS4 1AS

EDK HOLDINGS LTD

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of EDK HOLDINGS LTD

Year ended 31 May 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of EDK HOLDINGS LTD for the year ended 31 May 2026 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of EDK HOLDINGS LTD, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of EDK HOLDINGS LTD and state those matters that we have agreed to state to the board of directors of EDK HOLDINGS LTD as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than EDK HOLDINGS LTD and its board of directors as a body for our work or for this report.

It is your duty to ensure that EDK HOLDINGS LTD has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of EDK HOLDINGS LTD. You consider that EDK HOLDINGS LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of EDK HOLDINGS LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Murphy Collins Limited

Sovereign House

82 West Street

Rochford

Essex

SS4 1AS

14 August 2026

EDK HOLDINGS LTD

Statement of financial position

31 May 2026


	Note	£	£	£	£

Fixed assets
Tangible assets	6	10,500		12,000
		_______		_______
			10,500		12,000

Current assets
Debtors	7	35,150		81,510
Cash at bank and in hand		1		7,453
		_______		_______
		35,151		88,963
Creditors: amounts falling due
within one year	8	( 138,240)		( 225,878)
		_______		_______
Net current liabilities			( 103,089)		( 136,915)
			_______		_______
Total assets less current liabilities			( 92,589)		( 124,915)


Provisions for liabilities	9		( 2,625)		( 3,000)

			_______		_______
Net liabilities			( 95,214)		( 127,915)
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			( 95,314)		( 128,015)
			_______		_______
Shareholders deficit			( 95,214)		( 127,915)
			_______		_______

For the year ending 31 May 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 year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 14 August 2026 , and are signed on behalf of the board by:

Mr Ryan Edkins

Director

Company registration number: 14873707

EDK HOLDINGS LTD

Statement of changes in equity

Year ended 31 May 2026

	Called up share capital	Profit and loss account	Total
	£	£	£


At 16 May 2023	100	( 15,666)	( 15,566)

Profit for the year		102,551	102,551
	_______	_______	_______
Total comprehensive income for the year	-	102,551	102,551

Dividends paid and payable		( 214,900)	( 214,900)
	_______	_______	_______
Total investments by and distributions to owners	-	( 214,900)	( 214,900)

	_______	_______	_______
At 31 May 2025 and 1 June 2025	100	( 128,015)	( 127,915)

Profit for the year		36,451	36,451
	_______	_______	_______
Total comprehensive income for the year	-	36,451	36,451

Dividends paid and payable		( 3,750)	( 3,750)
	_______	_______	_______
Total investments by and distributions to owners	-	( 3,750)	( 3,750)

	_______	_______	_______
At 31 May 2026	100	( 95,314)	( 95,214)
	_______	_______	_______

EDK HOLDINGS LTD

Notes to the financial statements

Year ended 31 May 2026

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is Sovereign House, 82 West Street, Rochford, Essex, SS4 1AS.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the 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.

Research and development

Research expenditure is written off in the year in which it is incurred. Development expenditure incurred is capitalised as an intangible asset only when all of the following criteria are met: - It is technically feasible to complete the intangible asset so that it will be available for use or sale; - There is the intention to complete the intangible asset and use or sell it; - There is the ability to use or sell the intangible asset; - The use or sale of the intangible asset will generate probable future economic benefits; - There are adequate technical, financial and other resources available to complete the development and to use or sell the intangible asset; and - The expenditure attributable to the intangible asset during its development can be measured reliably. Expenditure that does not meet the above criteria is expensed as incurred.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Aircraft	-	10 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

4. Tax on profit

Major components of tax expense

	Year	Period
	ended	ended

	£	£
Current tax:
UK current tax expense	7,119	30,128
	_______	_______

Deferred tax:
Origination and reversal of timing differences	( 375)	4,055
	_______	_______
Tax on profit	6,744	34,183
	_______	_______

5. Dividends

Equity dividends

	Year	Period
	ended	ended

	£	£
Dividends paid during the year (excluding those for which a liability existed at the end of the prior period)	3,750	214,900
	_______	_______

6. Tangible assets

	Tangible assets - user defined	Total
	£	£
Cost
At 1 June 2025 and 31 May 2026	15,000	15,000
	_______	_______
Depreciation
At 1 June 2025	3,000	3,000
Charge for the year	1,500	1,500
	_______	_______
At 31 May 2026	4,500	4,500
	_______	_______
Carrying amount
At 31 May 2026	10,500	10,500
	_______	_______
At 31 May 2025	12,000	12,000
	_______	_______

7. Debtors


	£	£
Other debtors	35,150	81,510
	_______	_______

8. Creditors: amounts falling due within one year


	£	£
Bank loans and overdrafts	177	-
Corporation tax	37,250	30,128
Social security and other taxes	-	72,418
Other creditors	100,813	123,332
	_______	_______
	138,240	225,878
	_______	_______

9. Provisions

	Deferred tax (note 10)	Total
	£	£
At 1 June 2025	3,000	3,000
Additions	( 375)	( 375)
	_______	_______
At 31 May 2026	2,625	2,625
	_______	_______

10. Deferred tax

The deferred tax included in the statement of financial position is as follows:


	£	£
Included in provisions (note 9)	2,625	3,000
	_______	_______

The deferred tax account consists of the tax effect of timing differences in respect of:


	£	£
Accelerated capital allowances	2,625	3,000
	_______	_______

11. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

Year ended
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr Ryan Edkins	( 113)	111	-	( 2)
		_______	_______	_______	_______

Period ended
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr Ryan Edkins	( 106)	25,395	( 25,402)	( 113)
		_______	_______	_______	_______