REGISTERED NUMBER: 14492237 (England and Wales)

EDITH PATRICIA PARRY LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S I Morgan

J J Morgan

H E Morgan

REGISTERED OFFICE:

West Lodge

Rainbow Street

Leominster

Herefordshire

HR6 8DQ

REGISTERED NUMBER:

14492237 (England and Wales)

ACCOUNTANTS:

Davies Edwards & Co

Chartered Certified Accountants

West Lodge

Rainbow Street

Leominster

Herefordshire

HR6 8DQ

FIXED ASSETS

Intangible assets

4

28,529

27,029

Tangible assets

5

557,759

5,602

586,288

32,631

CURRENT ASSETS

Stocks

424,146

189,083

Debtors

6

589,489

353,496

Cash at bank

324,469

432,064

1,338,104

974,643

CREDITORS

Amounts falling due within one year

7

1,374,553

658,608

NET CURRENT (LIABILITIES)/ASSETS

(36,449

)

316,035

TOTAL ASSETS LESS CURRENT LIABILITIES

549,839

348,666

PROVISIONS FOR LIABILITIES

2,847

1,390

NET ASSETS

546,992

347,276

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

546,892

347,176

SHAREHOLDERS' FUNDS

546,992

347,276

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 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 22 September 2026 and were signed on its behalf by:

H E Morgan - Director

1.	STATUTORY INFORMATION

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

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.

Farm business tenancy will be amortised at the end of its useful life.

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

-

15% on reducing balance

Computer equipment

-

33% on cost

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 year 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 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

27,029

Additions

1,500

At 31 March 2026

28,529

NET BOOK VALUE

At 31 March 2026

28,529

At 31 March 2025

27,029

5.	TANGIBLE FIXED ASSETS

Land and

Plant and

Computer

property

machinery

equipment

Totals

£

£

£

£

COST

At 1 April 2025

-

6,100

1,235

7,335

Additions

546,371

8,136

-

554,507

At 31 March 2026

546,371

14,236

1,235

561,842

DEPRECIATION

At 1 April 2025

-

1,322

411

1,733

Charge for year

-

1,938

412

2,350

At 31 March 2026

-

3,260

823

4,083

NET BOOK VALUE

At 31 March 2026

546,371

10,976

412

557,759

At 31 March 2025

-

4,778

824

5,602

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

556,550

275,045

Directors' current accounts

-

41,223

VAT

24,118

29,593

Prepayments and accrued income

8,821

7,635

589,489

353,496

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

357,362

188,268

Tax

65,129

54,909

Directors' current accounts

940,023

402,278

Accruals and deferred income

12,039

13,153

1,374,553

658,608

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

9.

RESERVES

Retained

earnings

£

At 1 April 2025

347,176

Profit for the year

199,716

At 31 March 2026

546,892

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

Mrs S I Morgan

Balance outstanding at start of year

(41,223

)

81,530

Amounts advanced

(1,585

)

(213,090

)

Amounts repaid

224,171

90,337

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

181,363

(41,223

)

11.	RELATED PARTY DISCLOSURES