REGISTERED NUMBER: 09287490 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2026

for

EDB (UK) Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G Hall

S D Ballard

Mrs N Ballard

Mrs J Hall

REGISTERED OFFICE:

5 Willow Walk

Cowbridge

CF71 7EE

REGISTERED NUMBER:

09287490 (England and Wales)

ACCOUNTANTS:

Macey Owen Limited

5, Willow Walk

Cowbridge

Vale of Glamorgan

CF71 7EE

FIXED ASSETS

Tangible assets

4

449,007

563,063

CURRENT ASSETS

Stocks

22,800

22,800

Debtors

507,211

590,527

Cash at bank

1,069,579

592,661

1,599,590

1,205,988

CREDITORS

Amounts falling due within one year

(995,629

)

(573,194

)

NET CURRENT ASSETS

603,961

632,794

TOTAL ASSETS LESS CURRENT LIABILITIES

1,052,968

1,195,857

CREDITORS

Amounts falling due after more than one year

5

(37,335

)

(78,834

)

PROVISIONS FOR LIABILITIES

(99,525

)

(130,535

)

NET ASSETS

916,108

986,488

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

916,008

986,388

SHAREHOLDERS' FUNDS

916,108

986,488

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 May 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 23 October 2026 and were signed on its behalf by:

S D Ballard - Director

1.	STATUTORY INFORMATION

EDB (UK) 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.

Turnover

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

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

-

10% 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.

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 28 (2025 - 25 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 June 2025

911,967

Disposals

(79,076

)

At 31 May 2026

832,891

DEPRECIATION

At 1 June 2025

348,904

Charge for year

68,291

Eliminated on disposal

(33,311

)

At 31 May 2026

383,884

NET BOOK VALUE

At 31 May 2026

449,007

At 31 May 2025

563,063

Included in Fixed Assets are assets held under HP contracts. The net book value of these assets amount to £59,616 (2025: £74,526). Depreciation on these assets totalled £14,905 (2025: £11,464)

5.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

31/5/26

31/5/25

£

£

Repayable by instalments

Other loans more 5yrs instal

6,450

23,305

6.	SECURED DEBTS

The following secured debts are included within creditors:

31/5/26

31/5/25

£

£

Other loans

23,286

60,869

Hire purchase contracts

52,885

68,362

76,171

129,231

The company took out an Coronavirus Business Interruption Loan under the government's loan scheme.

7.	CAPITAL COMMITMENTS

31/5/26

31/5/25

£

£

Contracted but not provided for in the

financial statements

107,908

74,746

8.	OTHER FINANCIAL COMMITMENTS

The company has a lease agreement with the landlord of their trading premises. The lease is for 15 years with the 1st break clause at year 5 starting in 2019.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the year end, the shareholders and directors owed the company £97,162 (2025:£49,282).

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £201,667 (2025 - £252,357) were paid to the directors .

11.	ULTIMATE CONTROLLING PARTY

The controlling party is G Hall.