ACCOUNTS - Final Accounts preparation



	EDD Operations (UK) Limited












	Unaudited
	Financial statements

	For the period ended 30 June 2026

	Registered number: 16211708


EDD Operations (UK) Limited - Registered number:16211708

Statement of financial position

As at 30 June 2026

	2026	2026
Note	£	£


Current assets
Debtors	4	64,560
Cash at bank and in hand		3,933
		68,493
Creditors: amounts falling due within one year	5	(34,217)
Net current assets			34,276
Total assets less current liabilities			34,276

Net assets			34,276

Capital and reserves
Share capital			10
Profit and loss account			34,266
			34,276

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

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

R A Campbell

Director

Date: 28 October 2026

The notes on pages 2 to 5 form part of these financial statements.

Page 1


EDD Operations (UK) Limited

Notes to the financial statements

For the period ended 30 June 2026

1.	General information

The company is a private company limited by shares and incorporated in England and Wales. Its registered office is C/O Buzzacott LLP, 130 Wood Street, London, EC2V 6DL. The company registration number is 16211708.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006'. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies.

The following principal accounting policies have been applied:

2.2

Going concern

The company has received assurance from its parent company that it will continue to give financial support to the company for a period of at least twelve months from the date of signing of these financial statements.

On this basis, the directors consider it appropriate to prepare the financial statements on a going concern basis. However, should the financial support mentioned above not be forthcoming, the going concern basis used in preparing the company's financial statements may be invalid and adjustments would have to be made to reduce the value of assets to their realisable amounts and to provide for any liabilities which might be necessary should the basis not continue to be appropriate.

2.3

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 2


EDD Operations (UK) Limited

Notes to the financial statements

For the period ended 30 June 2026

2.Accounting policies (continued)

2.4

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of turnover can be measured reliably;

∙it is probable that the company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.9

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of
financial assets and liabilities like trade and other debtors and creditors and loan from related parties and loan to related parties.

Page 3


EDD Operations (UK) Limited

Notes to the financial statements

For the period ended 30 June 2026

Employees

The average monthly number of employees, excluding the directors, during the period was nil.

Debtors

					2026
					£


	Trade debtors	6,720
	Amounts owed by group undertakings	56,833
	Other debtors	1,007
		64,560

5.	Creditors: amounts falling due within one year
		2026
		£

	Trade creditors	14,768
	Amounts owed to group undertakings	2,199
	Corporation tax	11,900
	Accruals	5,350
		34,217

Related party transactions

During the period, the company entered into transactions with entities under common control.

Transactions with related parties during the period were as follows:

•   Transactions with an entity under common control amounted to £5,325. At 30 June 2026, £5,325 was
   due from that entity. The balance is interest free and repayable on demand.

•   Transactions with another entity under common control amounted to £62,533 payable by the company
   and £11,062 receivable by the company. At 30 June 2026, £51,508 was due from that entity. The
   balance is interest free and repayable on demand.

•   Transactions with a further entity under common control amounted to £1,219 receivable by the
   company. At 30 June 2026, £1,219 was due to that entity. The balance is interest free and repayable
   on demand.

•   Transactions with the parent company amounted to £986 receivable by the company and £6 payable
   by the company. At 30 June 2026, £980 was due to the parent company. The balance is interest free
   and repayable on demand.

Page 4


EDD Operations (UK) Limited

Notes to the financial statements

For the period ended 30 June 2026

7.	Controlling party

The company's immediate parent undertaking is EDD Group Pty Ltd, a company incorporated in Australia.

The ultimate controlling party is Rick Campbell by virtue of his ownership and control over the group.

Page 5