Edible Trail Ltd - Accounts

Edible Trail Ltd Accountants' Report For the year ended 31 January 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 January 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Ingle & Company limited 31 January 2026 .................................................... Ingle & Company limited 339 Two Mile Hill Road Kingswood BS15 1AN 14 October 2026 2

Edible Trail Ltd
Accountants' Report
For the year ended 31 January 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 January 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Ingle & Company limited
31 January 2026

....................................................

Ingle & Company limited
339 Two Mile Hill Road
Kingswood
BS15 1AN
14 October 2026

Edible Trail Ltd
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	78,143	79,267
		78,143	79,267
Current assets
Stocks	4	1,105	968
Cash at bank and in hand		8,649	48,743
		9,754	49,711
Creditors: amount falling due within one year	5	(173,609)	(193,142)
Net current assets		(163,855)	(143,431)

Total assets less current liabilities		(85,712)	(64,164)
Creditors: amount falling due after more than one year	6	(30,000)	(41,908)
Net assets		(115,712)	(106,072)

Capital and reserves
Called up share capital		2	2
Profit and loss account		(115,714)	(106,074)
Shareholders' funds		(115,712)	(106,072)

For the year ended 31 January 2026 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.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors on 14 October 2026 and were signed on its behalf by:

-------------------------------
Timothy John Thomas Sobey
Director

Edible Trail Ltd
Notes to the Financial Statements
For the year ended 31 January 2026

General Information

Edible Trail Ltd is a private company, limited by shares, registered in , registration number 11757455, registration address Fairview Farm, Carnkie, Helston, Cornwall, TR13 0DZ.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	15% Reducing Balance
Computer Equipment	15% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 1 (2025 : 1).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Computer Equipment	Total
	£	£	£
At 01 February 2025	140,507	1,657	142,164
Additions	12,666	-	12,666
Disposals	-	-	-
At 31 January 2026	153,173	1,657	154,830
Depreciation
At 01 February 2025	62,531	366	62,897
Charge for year	13,596	194	13,790
On disposals	-	-	-
At 31 January 2026	76,127	560	76,687
Net book values
Closing balance as at 31 January 2026	77,046	1,097	78,143
Opening balance as at 01 February 2025	77,976	1,291	79,267

Stocks

	2026 £		2025 £
Stocks	1,105		968
	1,105		968

Debtors: amounts falling due within one year

	2026 £		2025 £
Trade Debtors	0		0
	0		0

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	0	516
Bank Loans & Overdrafts	2,004	3,461
Accrued Expenses	360	360
Other Creditors	1	0
Directors' Current Accounts	171,244	188,805
	173,609	193,142

Creditors: amount falling due after more than one year

	2026 £	2025 £
Bank Loans & Overdrafts	0	1,908
Other Creditors	30,000	40,000
	30,000	41,908