IRIS Accounts Production v24.3.2.46 SC361273 Board of Directors 1.7.23 30.6.24 30.6.24 false true false false false true false Ordinary A 1.00000 Ordinary B 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC3612732023-06-30SC3612732024-06-30SC3612732023-07-012024-06-30SC3612732022-06-30SC3612732022-07-012023-06-30SC3612732023-06-30SC361273ns15:Scotland2023-07-012024-06-30SC361273ns14:PoundSterling2023-07-012024-06-30SC361273ns10:Director12023-07-012024-06-30SC361273ns10:PrivateLimitedCompanyLtd2023-07-012024-06-30SC361273ns10:SmallEntities2023-07-012024-06-30SC361273ns10:AuditExemptWithAccountantsReport2023-07-012024-06-30SC361273ns10:SmallCompaniesRegimeForDirectorsReport2023-07-012024-06-30SC361273ns10:SmallCompaniesRegimeForAccounts2023-07-012024-06-30SC361273ns10:FullAccounts2023-07-012024-06-30SC36127312023-07-012024-06-30SC361273ns10:OrdinaryShareClass12023-07-012024-06-30SC361273ns10:OrdinaryShareClass22023-07-012024-06-30SC361273ns10:Director22023-07-012024-06-30SC361273ns10:RegisteredOffice2023-07-012024-06-30SC361273ns5:CurrentFinancialInstruments2024-06-30SC361273ns5:CurrentFinancialInstruments2023-06-30SC361273ns5:Non-currentFinancialInstruments2024-06-30SC361273ns5:Non-currentFinancialInstruments2023-06-30SC361273ns5:ShareCapital2024-06-30SC361273ns5:ShareCapital2023-06-30SC361273ns5:RetainedEarningsAccumulatedLosses2024-06-30SC361273ns5:RetainedEarningsAccumulatedLosses2023-06-30SC361273ns5:NetGoodwill2023-07-012024-06-30SC361273ns5:LandBuildingsns5:OwnedOrFreeholdAssets2023-07-012024-06-30SC361273ns5:LeaseholdImprovements2023-07-012024-06-30SC361273ns5:PlantMachinery2023-07-012024-06-30SC361273ns5:FurnitureFittings2023-07-012024-06-30SC361273ns5:ComputerEquipment2023-07-012024-06-30SC361273ns5:NetGoodwill2023-06-30SC361273ns5:NetGoodwill2024-06-30SC361273ns5:NetGoodwill2023-06-30SC361273ns5:LandBuildings2023-06-30SC361273ns5:LeaseholdImprovements2023-06-30SC361273ns5:PlantMachinery2023-06-30SC361273ns5:LandBuildings2023-07-012024-06-30SC361273ns5:LandBuildings2024-06-30SC361273ns5:LeaseholdImprovements2024-06-30SC361273ns5:PlantMachinery2024-06-30SC361273ns5:LandBuildings2023-06-30SC361273ns5:LeaseholdImprovements2023-06-30SC361273ns5:PlantMachinery2023-06-30SC361273ns5:FurnitureFittings2023-06-30SC361273ns5:ComputerEquipment2023-06-30SC361273ns5:FurnitureFittings2024-06-30SC361273ns5:ComputerEquipment2024-06-30SC361273ns5:FurnitureFittings2023-06-30SC361273ns5:ComputerEquipment2023-06-30SC361273ns5:WithinOneYearns5:CurrentFinancialInstruments2024-06-30SC361273ns5:WithinOneYearns5:CurrentFinancialInstruments2023-06-30SC361273ns5:WithinOneYear2024-06-30SC361273ns5:WithinOneYear2023-06-30SC361273ns5:BetweenOneFiveYears2024-06-30SC361273ns5:BetweenOneFiveYears2023-06-30SC361273ns5:AllPeriods2024-06-30SC361273ns5:AllPeriods2023-06-30SC361273ns5:Secured2024-06-30SC361273ns5:Secured2023-06-30SC361273ns10:OrdinaryShareClass12024-06-30SC361273ns10:OrdinaryShareClass22024-06-30SC361273ns10:Director222023-06-30SC361273ns10:Director222022-06-30SC361273ns10:Director222023-07-012024-06-30SC361273ns10:Director222022-07-012023-06-30SC361273ns10:Director222024-06-30SC361273ns10:Director222023-06-30SC3612731ns10:Director12023-06-30SC3612731ns10:Director12022-06-30SC3612731ns10:Director12023-07-012024-06-30SC3612731ns10:Director12022-07-012023-06-30SC3612731ns10:Director12024-06-30SC3612731ns10:Director12023-06-30
REGISTERED NUMBER: SC361273 (Scotland)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

EASTHAVEN MAINTENANCE AND LETTING
LIMITED

EASTHAVEN MAINTENANCE AND LETTING
LIMITED (REGISTERED NUMBER: SC361273)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 7

EASTHAVEN MAINTENANCE AND LETTING
LIMITED

COMPANY INFORMATION
for the Year Ended 30 June 2024







DIRECTORS: Mr D C Robbie
Mr M Crombie





REGISTERED OFFICE: 8 St Mary's Place
Aberdeen
AB11 6HL





REGISTERED NUMBER: SC361273 (Scotland)





ACCOUNTANTS: Acumen Accountants and Advisors Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeenshire
AB12 4XX

EASTHAVEN MAINTENANCE AND LETTING
LIMITED (REGISTERED NUMBER: SC361273)

BALANCE SHEET
30 June 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 - -
Tangible assets 6 101,206 2,705
101,206 2,705

CURRENT ASSETS
Debtors 7 30,243 14,491
Cash at bank 75,936 123,960
106,179 138,451
CREDITORS
Amounts falling due within one year 8 148,353 140,155
NET CURRENT LIABILITIES (42,174 ) (1,704 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

59,032

1,001

CREDITORS
Amounts falling due after more than one year 9 57,022 -
NET ASSETS 2,010 1,001

CAPITAL AND RESERVES
Called up share capital 13 10 10
Retained earnings 2,000 991
SHAREHOLDERS' FUNDS 2,010 1,001

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Board of Directors and authorised for issue on 16 February 2025 and were signed on its behalf by:





Mr M Crombie - Director


EASTHAVEN MAINTENANCE AND LETTING
LIMITED (REGISTERED NUMBER: SC361273)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Easthaven Maintenance And Letting Limited is a private company, limited by shares , registered in Scotland. 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 (£).


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 stated net of VAT and trade discounts. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where the contract has only been partially completed at the balance sheet date turnover represents the value of the service provided to date based on a proportion of the total contract value.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Improvements to property - 2% on cost
Plant and machinery - 25% on cost
Fixtures and fittings - 20% on cost
Computer equipment - 33% on cost

The assets' residual values and useful lives are reviewed and adjusted, if appropriate, at the end of each reporting period. The effect of any change is accounted for prospectively.

Financial instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets
Basic financial assets which include trade & other debtors, cash and bank balances are measured at transaction price including transaction costs.

Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers significant risk and reward of ownership to another entity.

Basic financial liabilities
Basic financial liabilities which include trade and other creditors are recognised at transaction price including transaction cost.

Financial liabilities are derecognised when the company's contractual obligations are discharged.

Taxation
Taxation for the year 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.

EASTHAVEN MAINTENANCE AND LETTING
LIMITED (REGISTERED NUMBER: SC361273)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 June 2024

3. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 9 ) .

5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2023
and 30 June 2024 23,800
AMORTISATION
At 1 July 2023
and 30 June 2024 23,800
NET BOOK VALUE
At 30 June 2024 -
At 30 June 2023 -

6. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property property machinery
£    £    £   
COST
At 1 July 2023 - - 1,155
Additions 91,503 7,190 408
At 30 June 2024 91,503 7,190 1,563
DEPRECIATION
At 1 July 2023 - - 335
Charge for year 1,525 117 302
At 30 June 2024 1,525 117 637
NET BOOK VALUE
At 30 June 2024 89,978 7,073 926
At 30 June 2023 - - 820

EASTHAVEN MAINTENANCE AND LETTING
LIMITED (REGISTERED NUMBER: SC361273)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 June 2024

6. TANGIBLE FIXED ASSETS - continued

Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 July 2023 3,932 3,266 8,353
Additions 1,417 1,089 101,607
At 30 June 2024 5,349 4,355 109,960
DEPRECIATION
At 1 July 2023 3,648 1,665 5,648
Charge for year (164 ) 1,326 3,106
At 30 June 2024 3,484 2,991 8,754
NET BOOK VALUE
At 30 June 2024 1,865 1,364 101,206
At 30 June 2023 284 1,601 2,705

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 2,610
Amounts owed by associates 1,199 1,199
Other debtors 29,044 10,682
30,243 14,491

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 10) 4,361 -
Trade creditors 37,100 76,924
Taxation and social security 93,364 49,316
Other creditors 13,528 13,915
148,353 140,155

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans (see note 10) 57,022 -

10. LOANS

There is a Bond & Floating Charge which was in place supporting the loan; now fully repaid, but remains in place for the overdraft facility.

EASTHAVEN MAINTENANCE AND LETTING
LIMITED (REGISTERED NUMBER: SC361273)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 June 2024

11. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 49,632 39,316
Between one and five years 51,820 60,569
101,452 99,885

12. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 61,383 -

The company has granted a standard charge in favour of The Royal Bank of Scotland PLC over the property known as 8 St Marys Place, Aberdeen, AB11 6HL.

13. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
5 Ordinary A 1.00 5 5
5 Ordinary B 1.00 5 5
10 10

14. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 June 2024 and 30 June 2023:

2024 2023
£    £   
Mr D C Robbie
Balance outstanding at start of year (501 ) (6,498 )
Amounts advanced 448 6,372
Amounts repaid (393 ) (375 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (446 ) (501 )

Mr M Crombie
Balance outstanding at start of year (1 ) 1,699
Amounts advanced 148 112
Amounts repaid (393 ) (1,812 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (246 ) (1 )

The above loans are interest free and have no set repayment terms.

15. ULTIMATE CONTROLLING PARTY

The company is under the control of it's directors by virtue of their ownership of 100% of the issued share capital.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
EASTHAVEN MAINTENANCE AND LETTING
LIMITED (REGISTERED NUMBER: SC361273)

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Easthaven Maintenance And Letting Limited for the year ended 30 June 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Easthaven Maintenance And Letting Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Easthaven Maintenance And Letting Limited and state those matters that we have agreed to state to the Board of Directors of Easthaven Maintenance And Letting Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Easthaven Maintenance And Letting Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Easthaven Maintenance And Letting Limited. You consider that Easthaven Maintenance And Letting Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Easthaven Maintenance And Letting Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Acumen Accountants and Advisors Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeenshire
AB12 4XX


16 February 2025