Edward Price & Partners Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01786656 (England and Wales)

Unaudited Financial Statements

FOR THE PERIOD

1st April 2025 to 31st December 2025

for

EDWARD PRICE & PARTNERS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G A Lawrence

E M Murphy

SECRETARY:

E M Murphy

REGISTERED OFFICE:

Blackburn House

Third Floor East Suite

22-26 Eastern Road

Romford

Essex

RM1 3PJ

REGISTERED NUMBER:

01786656 (England and Wales)

ACCOUNTANTS:

Clemence Hoar Cummings

Chartered Accountants

Blackburn House

Third Floor East Suite

22-26 Eastern Road

Romford

Essex

RM1 3PJ

FIXED ASSETS

Intangible assets

4

1

Tangible assets

5

905,902

903,597

905,903

903,598

CURRENT ASSETS

Stocks

81,770

85,795

Debtors

6

492,041

996,497

Cash at bank and in hand

3,253,584

3,182,846

3,827,395

4,265,138

CREDITORS

Amounts falling due within one year

7

769,318

1,521,097

NET CURRENT ASSETS

3,058,077

2,744,041

TOTAL ASSETS LESS CURRENT
LIABILITIES

3,963,980

3,647,639

PROVISIONS FOR LIABILITIES

8

204,178

203,557

NET ASSETS

3,759,802

3,444,082

CAPITAL AND RESERVES

Called up share capital

7,230

Share premium

17,770

Revaluation reserve

9

669,514

Retained earnings

3,065,288

2,749,568

3,759,802

3,444,082

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st December 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23rd September 2026 and were signed on its behalf by:

E M Murphy - Director

G A Lawrence - Director

1.	STATUTORY INFORMATION

Edward Price & Partners 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.

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill is measured at cost less accumulative amortisation and any accumulative impairment loss.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.

Pensions

Contributions to defined contribution plans are allocated in the period in which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 7 (2025 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st April 2025

and 31st December 2025

1

NET BOOK VALUE

At 31st December 2025

1

At 31st March 2025

1

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST OR VALUATION

At 1st April 2025

900,000

162,039

1,062,039

Additions

-

3,418

At 31st December 2025

900,000

165,457

1,065,457

DEPRECIATION

At 1st April 2025

-

158,442

Charge for period

-

1,113

At 31st December 2025

-

159,555

NET BOOK VALUE

At 31st December 2025

900,000

5,902

905,902

At 31st March 2025

900,000

3,597

903,597

Cost or valuation at 31st December 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

Valuation in 2023

872,500

-

872,500

Cost

27,500

165,457

192,957

900,000

165,457

1,065,457

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

£

Trade debtors

488,991

461,203

Other debtors

3,050

535,294

492,041

996,497

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

£

Trade creditors

498,127

664,116

Taxation and social security

143,591

645,081

Other creditors

127,600

211,900

769,318

1,521,097

8.	PROVISIONS FOR LIABILITIES

2025

£

Deferred tax

Accelerated capital allowances

1,192

571

Deferred taxation

202,986

204,178

203,557

Deferred

tax

£

Balance at 1st April 2025

203,557

Accelerated capital allowances

621

Leasehold

Balance at 31st December 2025

204,178

9.

RESERVES

Revaluatio

reserve

£

At 1st April 2025

and 31st December 2025

669,514

10.	RELATED PARTY DISCLOSURES

In the prior year, G Lawrence Wholesale Meat Co Ltd received the dividend that had been declared and interest charged on the loan. In addition, an interest payment of £14,166 was made in respect of the period during which the company owed amounts to G Lawrence Wholesale Meat Co Ltd.

Edward Price & Partners Limited had the following transactions with related parties during the year:

December
2025

March 2025

Income/
(expense)

Period end
debtor/
(creditor)

Income/
(expense)

Year end
debtor /
(creditor)

£

Sales to related parties

189,959

27,145

235,062

36,091

Purchases from related
parties

(50,470

)

(4,726

)

(31,024

)

(949

)

11.	ULTIMATE CONTROLLING PARTY

No one person or entity has a controlling stake in the company.