Registration number: 13048417

Edenseven Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 10

Edenseven Limited

Company Information

Directors

Mr Timothy Mark Passingham Mr Peter Nisbet Mr Christopher Andrew Rowley

Registered office

5 High Green Great Shelford Cambridge CB22 5EG

Accountants

Tayabali & White 5 High Green Great Shelford Cambridge CB22 5EG

Edenseven Limited

(Registration number: 13048417)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	660,714	428,703
Tangible assets	5	5,874	6,763
		666,588	435,466
Current assets
Debtors	6	220,831	257,564
Cash at bank and in hand		173	35
		221,004	257,599
Creditors: Amounts falling due within one year	7	(255,479)	(259,556)
Net current liabilities		(34,475)	(1,957)
Total assets less current liabilities		632,113	433,509
Creditors: Amounts falling due after more than one year	7	(60,000)	(60,000)
Net assets		572,113	373,509
Capital and reserves
Called up share capital	8	10,000	10,000
Retained earnings		562,113	363,509
Shareholders' funds		572,113	373,509

For the financial year ending 31 December 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 8 September 2026 and signed on its behalf by:
 

Edenseven Limited

(Registration number: 13048417)
Balance Sheet as at 31 December 2025

......................................... Mr Peter Nisbet Director

Edenseven Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The company's registered number is 13048417.

The address of its registered office is:
5 High Green
Great Shelford
Cambridge
CB22 5EG

These financial statements were authorised for issue by the Board on 8 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

There were no material departures from this standard.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency is £ sterling.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Edenseven Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Edenseven Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 10 (2024 - 8).

Edenseven Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Intangible assets

	Internally generated software development costs  £	Total £
Cost or valuation
At 1 January 2025	494,917	494,917
Additions internally developed	333,493	333,493
At 31 December 2025	828,410	828,410
Amortisation
At 1 January 2025	66,214	66,214
Amortisation charge	101,482	101,482
At 31 December 2025	167,696	167,696
Carrying amount
At 31 December 2025	660,714	660,714
At 31 December 2024	428,703	428,703

5	Tangible assets

	Plant and machinery £	Office equipment £	Total £
Cost or valuation
At 1 January 2025	1,958	7,685	9,643
Additions	675	2,114	2,789
At 31 December 2025	2,633	9,799	12,432
Depreciation
At 1 January 2025	326	2,554	2,880
Charge for the year	588	3,090	3,678
At 31 December 2025	914	5,644	6,558
Carrying amount
At 31 December 2025	1,719	4,155	5,874
At 31 December 2024	1,632	5,131	6,763

Edenseven Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6

Debtors

Current	2025 £	2024 £
Trade debtors	61,686	119,492
Prepayments	78,716	106,942
Other debtors	80,429	31,130
	220,831	257,564

Edenseven Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	5,032	24,582
Trade creditors		64,245	36,067
Taxation and social security		21,948	31,964
Accruals and deferred income		52,769	73,542
Other creditors		111,485	93,401
		255,479	259,556

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	60,000	60,000

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary A of £1 each	9,000	9,000	9,000	9,000
Ordinary B of £1 each	1,000	1,000	1,000	1,000
	10,000	10,000	10,000	10,000

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Other borrowings	60,000	60,000

Current loans and borrowings

Edenseven Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

	2025 £	2024 £
Bank overdrafts	5,032	24,582

10	Related party transactions

Included in other creditors within one year are amounts owed to the Directors of £108,500 (2024 £89,900).

Included in other creditors more than one year are amounts owed to the Directors of £60,000 (2024 £60,000).