REGISTERED NUMBER: 15806947 (England and Wales)

FINANCIAL STATEMENTS

FOR THE PERIOD

27 JUNE 2024 TO 31 OCTOBER 2025

FOR

EDEN ROSE GROUP LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

R J Webb

REGISTERED OFFICE:

4c Greenmeadow Springs Business Park

Village Way

Cardiff

CF15 7NE

REGISTERED NUMBER:

15806947 (England and Wales)

AUDITORS:

Xeinadin Audit Limited

Beckwith Barn

Warren Estate

Lordship Road

Writtle

Essex

CM1 3WT

FIXED ASSETS

Tangible assets

5

1,758

Investments

6

1

1,759

CURRENT ASSETS

Debtors

7

318,956

Cash at bank and in hand

4,908

323,864

CREDITORS

Amounts falling due within one year

8

1,122,029

NET CURRENT LIABILITIES

(798,165

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(796,406

)

CAPITAL AND RESERVES

Called up share capital

9

100

Retained earnings

(796,506

)

SHAREHOLDERS' FUNDS

(796,406

)

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 director and authorised for issue on 29 October 2026 and were signed by:

R J Webb - Director

1.	STATUTORY INFORMATION

Eden Rose Group 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.

The presentation currency of the financial statements is the Pound Sterling (£).

Amounts are rounded to the nearest Pound.

These are the separate financial statements of Eden Rose Group Limited. The company is a parent undertaking because it controls Eden Rose Inc, in which it holds 100% of the issued common stock.

The company is a 70% owned subsidiary undertaking of RJW Ventures Limited, a company incorporated in England and Wales.

The company has taken advantage of the exemption under section 400 of the Companies Act 2006 from the requirement to prepare and deliver group accounts. The company and its subsidiary undertaking are included in the consolidated financial statements of RJW Ventures Limited for the year ended 31 October 2025. No notice requiring the preparation of group accounts was served on the company in accordance with section 400(1)(c).

Copies of the consolidated financial statements of RJW Ventures Limited are available from its registered office at 4c Greenmeadow Springs Business Park, Village Way, Cardiff, Wales, CF15 7NE.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Turnover represents amounts derived from the provision of services to customers. Revenue on

permanent placements is recognised on the start date of the placement.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

20% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investments in subsidiary undertakings are stated at cost less accumulated impairment losses.

Taxation

Taxation for the period 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 period 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Going concern

The company has reported a loss for the period and the balance sheet shows the company has net current liabilities and a deficit on shareholders funds.

These financial statements have been prepared on a going concern basis which the director considers to be appropriate. In making their assessment the director has considered expected trading conditions and cashflow requirements, for a period of at least twelve months from the date of approval of these financial statements.

Since the balance sheet date trading has improved and this is expected to continue into the future. A significant proportion of the company's liabilities represent funds due to other group companies, who have agreed to continue to provide financial support to the company and not to seek repayment of any debts due, until such time as the company has adequate funds to do so.

Accordingly the Director is satisfied that sufficient financial resources will be available to enable the company to continue to trade and meet its liabilities as they fall due, for at least a period of 12 months from the date of approval of these financial statements.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 6 .

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

Additions

2,028

At 31 October 2025

2,028

DEPRECIATION

Charge for period

270

At 31 October 2025

270

NET BOOK VALUE

At 31 October 2025

1,758

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

1

At 31 October 2025

1

NET BOOK VALUE

At 31 October 2025

1

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Eden Rose Inc

Registered office: Country and state of incorporation: Delaware, United States of America

Nature of business: Recruitment services

%

Class of shares:

holding

Common stock

100.00

31.10.25

£

Aggregate capital and reserves

61,521

Profit for the period

61,520

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

25,158

Amounts owed by group undertakings

254,673

Other debtors

663

VAT

20,469

Prepayments and accrued income

17,993

318,956

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

1,526

Amounts owed to group undertakings

1,104,094

Social security and other taxes

5,258

Other creditors

189

Accruals and deferred income

10,962

1,122,029

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

100

Ordinary

£1

100

100 Ordinary shares of £1 each were allotted and fully paid for cash at par during the period.

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Simon Medcalf FCA (Senior Statutory Auditor)

for and on behalf of Xeinadin Audit Limited

11.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme. The assets of the scheme are held separate from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund. Contributions payable to the fund at the year end by the company and included in other creditors are £189.

2025

£

Contributions payable by the Company for the year

4,640

12.	RELATED PARTY DISCLOSURES

During the period, the company provided recruitment and related services to its wholly-owned subsidiary, Eden Rose Inc. The amount recognised by the company in respect of these services was £271,636. At 31 October 2025, £254,674 was due from Eden Rose Inc.

At the reporting date, the following balances existed with other group undertakings:

£

RJW Ventures Limited, immediate parent undertaking

813,286

Amounts due to fellow subsidiary undertakings

290,808

Amounts due from subsidiary undertakings

254,673

The balances arose from intercompany trading, service charges, intercompany recharges and funding transferred between group undertakings. Except as explained below, the balances were unsecured, interest-free and contractually repayable on demand.

RJW Ventures Limited has provided written undertakings confirming that it will not seek repayment of amounts it is owed until such time as the company has sufficient financial resources to enable such repayment.

13.	ULTIMATE CONTROLLING PARTY

RJW Ventures Limited is the company’s immediate parent undertaking and owns 70% of its issued ordinary share capital.

RJW Ventures Limited is the parent undertaking of both the smallest and largest groups for which consolidated financial statements are prepared that include Eden Rose Group Limited and Eden Rose Inc. Copies of those consolidated financial statements are available from its registered office at 4c Greenmeadow Springs Business Park, Village Way, Cardiff, Wales, CF15 7NE.

R J Webb, by virtue of his controlling interest in RJW Ventures Limited, is the ultimate controlling party.