1 August 2023 false No description of principal activity Taxfiler 2024.5 SC703856business:PrivateLimitedCompanyLtd2023-08-012024-07-31 SC7038562023-07-31 SC7038562023-08-012024-07-31 SC703856business:AuditExemptWithAccountantsReport2023-08-012024-07-31 SC703856business:FilletedAccounts2023-08-012024-07-31 SC7038562024-07-31 SC703856business:Director12023-08-012024-07-31 SC703856business:Director22023-08-012024-07-31 SC703856business:RegisteredOffice2023-08-012024-07-31 SC7038562023-07-31 SC703856core:WithinOneYear2024-07-31 SC703856core:WithinOneYear2023-07-31 SC703856core:AfterOneYear2024-07-31 SC703856core:AfterOneYear2023-07-31 SC703856core:ShareCapitalcore:PreviouslyStatedAmount2024-07-31 SC703856core:ShareCapitalcore:PreviouslyStatedAmount2023-07-31 SC703856core:RevaluationReservecore:PreviouslyStatedAmount2024-07-31 SC703856core:RevaluationReservecore:PreviouslyStatedAmount2023-07-31 SC703856core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-07-31 SC703856core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-07-31 SC703856core:PreviouslyStatedAmount2024-07-31 SC703856core:PreviouslyStatedAmount2023-07-31 SC703856business:SmallEntities2023-08-012024-07-31 SC703856countries:Scotland2023-08-012024-07-31 SC703856core:PlantMachinery2023-08-012024-07-31 SC703856core:MotorVehicles2023-08-012024-07-31 SC703856core:PlantMachinery2023-07-31 SC703856core:MotorVehicles2023-07-31 SC703856core:PlantMachinery2024-07-31 SC703856core:MotorVehicles2024-07-31 SC703856business:OrdinaryShareClass12023-08-012024-07-31 SC703856business:OrdinaryShareClass12022-08-012023-07-31 SC703856business:OrdinaryShareClass22023-08-012024-07-31 SC703856business:OrdinaryShareClass22022-08-012023-07-31 SC703856business:OrdinaryShareClass32023-08-012024-07-31 SC703856business:OrdinaryShareClass32022-08-012023-07-31 SC703856business:AllOrdinaryShares2023-08-012024-07-31 SC703856business:AllOrdinaryShares2022-08-012023-07-31 SC7038562022-08-012023-07-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC703856 (Scotland)
EA Property and Maintenance Ltd Unaudited accounts for the year ended 31 July 2024
EA Property and Maintenance Ltd Unaudited accounts Contents
Page
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EA Property and Maintenance Ltd Company Information for the year ended 31 July 2024
Directors
Mr Raymond McLaughlin Mrs Susanne McLaughlin
Company Number
SC703856 (Scotland)
Registered Office
1-1 18 Hayburn Street GLASGOW G11 6DF SCOTLAND
Accountants
Mark Gray Ltd 76 Busby Road Clarkston Glasgow G76 7AU
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EA Property and Maintenance Ltd Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,829 
- 
Investment property
152,447 
137,947 
154,276 
137,947 
Current assets
Debtors
250 
250 
Cash at bank and in hand
19,144 
6,230 
19,394 
6,480 
Creditors: amounts falling due within one year
(2,800)
(700)
Net current assets
16,594 
5,780 
Total assets less current liabilities
170,870 
143,727 
Creditors: amounts falling due after more than one year
(160,958)
(148,767)
Net assets/(liabilities)
9,912 
(5,040)
Capital and reserves
Called up share capital
4 
4 
Revaluation reserve
14,500 
- 
Profit and loss account
(4,592)
(5,044)
Shareholders' funds
9,912 
(5,040)
For the year ending 31 July 2024 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 5 October 2024 and were signed on its behalf by
Mr Raymond McLaughlin Director Company Registration No. SC703856
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EA Property and Maintenance Ltd Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
EA Property and Maintenance Ltd is a private company, limited by shares, registered in Scotland, registration number SC703856. The registered office is 1-1, 18 Hayburn Street, GLASGOW, G11 6DF, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2023
- 
- 
- 
Additions
200 
1,800 
2,000 
At 31 July 2024
200 
1,800 
2,000 
Depreciation
Charge for the year
21 
150 
171 
At 31 July 2024
21 
150 
171 
Net book value
At 31 July 2024
179 
1,650 
1,829 
5
Investment property
2024 
£ 
Fair value at 1 August 2023
137,947 
Net gain from fair value adjustments
14,500 
At 31 July 2024
152,447 
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EA Property and Maintenance Ltd Notes to the Accounts for the year ended 31 July 2024
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due after more than one year
Trade debtors
250 
250 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
800 
700 
Loans from directors
2,000 
- 
2,800 
700 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
108,043 
94,460 
Loans from directors
52,915 
54,307 
160,958 
148,767 
9
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares Class A of £1 each
2 
2 
1 Ordinary shares Class B of £1 each
1 
1 
1 Ordinary shares Class C of £1 each
1 
1 
4 
4 
10
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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