Edgcumbe South East Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07904190

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		150,738		168,489

			150,738		168,489
CURRENT ASSETS
Stocks	5	12,828		13,708
Debtors	6	12,553		7,032
Cash at bank and in hand		60,808		56,296

		86,189		77,036
Creditors: Amounts Falling Due Within One Year	7	(280,560 )		(273,860 )

NET CURRENT ASSETS (LIABILITIES)			(194,371 )		(196,824 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(43,633 )		(28,335 )

Creditors: Amounts Falling Due After More Than One Year	8		(16,762 )		(26,959 )

NET LIABILITIES			(60,395 )		(55,294 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(60,495 )		(55,394 )

SHAREHOLDERS' FUNDS			(60,395)		(55,294)

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Edgcumbe South East Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr R Hogben Director	Ms S Hignett Director
30 October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

The Company is incorporated in England and Wales and is limited by shares. The registered office is located at Yew Tree House, Lewes Road, Forest Row, East Sussex, RH18 5AA.

The Company's principal activity during the year was that of running a restaurant, function room and B&B.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Terrace Extension	15 years straight line
Plant & Machinery	25% reducing balance
Fixtures & Fittings	25% reducing balance
Office Equipment	25% reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 28 (2025: 28)

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Edgcumbe South East Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Tangible Assets

	Land & Property
	Terrace Extension	Plant & Machinery	Fixtures & Fittings	Office Equipment	Total
	£	£	£	£	£
Cost
As at 1 February 2025	160,092	31,120	117,454	13,853	322,519

As at 31 January 2026	160,092	31,120	117,454	13,853	322,519

Depreciation
As at 1 February 2025	19,909	25,293	98,845	9,983	154,030
Provided during the period	10,673	1,457	4,654	967	17,751

As at 31 January 2026	30,582	26,750	103,499	10,950	171,781

Net Book Value
As at 31 January 2026	129,510	4,370	13,955	2,903	150,738

As at 1 February 2025	140,183	5,827	18,609	3,870	168,489

5. Stocks

	2026	2025
	£	£
Stock	12,828	13,708

6. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	12,553	7,032

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	51,577	48,569
Bank loans and overdrafts	18,954	20,039
Other creditors	134,671	122,970
Taxation and social security	75,358	82,282

	280,560	273,860

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Edgcumbe South East Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	16,762	26,959

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

10. Directors Advances, Credits and Guarantees

Included in other creditors due within one year is a loan from the director, Mr R Hogben amounting to £17,051 (2025: £17,846).

Included in other creditors due within one year is a loan from the director, Ms S Hignett amounting to £74,145 (2025: £73,260).

11. Related Party Transactions

During the year the company paid rent to Ms S Hignett, a director and shareholder.

The rent paid during the year was £54,173 (2025: £45,000). These transactions were carried out on an arms length basis.

12. Ultimate Controlling Party

The Company was controlled throughout the current and previous period by its directors, Mr R Hogben and Ms S Hignett, by virtue of the fact that between them they own all of the Company’s ordinary issued share capital.

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