REGISTERED NUMBER: 04219821 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

EDGARS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr J Westerman

REGISTERED OFFICE:

The Old Bank

39 Market Square

Witney

OX28 6AD

REGISTERED NUMBER:

04219821 (England and Wales)

ACCOUNTANTS:

Bronsens Accountants Limited

Chartered Certified Accountants

Eden House

Two Rivers Business Park

Witney

Oxfordshire

OX28 4BL

FIXED ASSETS

Tangible assets

4

8,709

13,061

CURRENT ASSETS

Stocks

2,800

6,000

Debtors

5

246,630

264,564

Cash at bank

639,958

574,684

889,388

845,248

CREDITORS

Amounts falling due within one year

6

180,199

217,513

NET CURRENT ASSETS

709,189

627,735

TOTAL ASSETS LESS CURRENT LIABILITIES

717,898

640,796

PROVISIONS FOR LIABILITIES

7

1,953

2,930

NET ASSETS

715,945

637,866

CAPITAL AND RESERVES

Called up share capital

8

101

101

Retained earnings

715,844

637,765

SHAREHOLDERS' FUNDS

715,945

637,866

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 15 September 2026 and were signed by:

Mr J Westerman - Director

1.	STATUTORY INFORMATION

Edgars Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 net invoiced sales of services excluding value added tax plus estimates of amounts not invoiced. These amounts are recognised by reference to the stage of completion.

Tangible fixed assets

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

Improvements to property

-

10% on cost

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Work in progress represents revenue recognised to reflect partial performance of contractual obligations. The amount of revenue included reflects the accrual of the right to consideration as contract activity progresses by reference to value of the work performed.

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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2025 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2025

8,724

15,386

47,711

71,821

Additions

-

550

1,226

1,776

At 31 March 2026

8,724

15,936

48,937

73,597

DEPRECIATION

At 1 April 2025

7,124

13,399

38,237

58,760

Charge for year

873

611

4,644

6,128

At 31 March 2026

7,997

14,010

42,881

64,888

NET BOOK VALUE

At 31 March 2026

727

1,926

6,056

8,709

At 31 March 2025

1,600

1,987

9,474

13,061

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

206,156

226,270

Rent deposit

9,625

9,625

Greenwood Projects Ltd

7,862

8,625

Deferred rent

7,412

5,969

Prepayments

15,575

14,075

246,630

264,564

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

15,500

15,699

Tax

44,809

74,133

Social security and other taxes

21,223

20,513

Pension contributions

4,966

5,483

VAT

70,319

69,206

Other creditors

558

6,547

Directors' current accounts

-

312

Deferred rent receivable

2,627

2,115

Accrued expenses

20,197

23,505

180,199

217,513

7.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

Accelerated capital allowances

1,953

2,930

Deferred

tax

£

Balance at 1 April 2025

2,930

Provided during year

(977

)

Balance at 31 March 2026

1,953

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

40

Ordinary A

£1

40

40

60

Ordinary B

£1

60

60

1

Ordinary C

£1

1

1

101

101