1 March 2024 false No description of principal activity Taxfiler 2024.6 SC420459business:PrivateLimitedCompanyLtd2024-03-012025-02-28 SC4204592024-02-29 SC4204592024-03-012025-02-28 SC420459business:AuditExemptWithAccountantsReport2024-03-012025-02-28 SC420459business:FilletedAccounts2024-03-012025-02-28 SC4204592025-02-28 SC420459business:Director12024-03-012025-02-28 SC420459business:RegisteredOffice2024-03-012025-02-28 SC4204592024-02-29 SC420459core:WithinOneYear2025-02-28 SC420459core:WithinOneYear2024-02-29 SC420459core:AfterOneYear2025-02-28 SC420459core:AfterOneYear2024-02-29 SC420459core:ShareCapitalcore:PreviouslyStatedAmount2025-02-28 SC420459core:ShareCapitalcore:PreviouslyStatedAmount2024-02-29 SC420459core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-02-28 SC420459core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-02-29 SC420459core:PreviouslyStatedAmount2025-02-28 SC420459core:PreviouslyStatedAmount2024-02-29 SC420459business:SmallEntities2024-03-012025-02-28 SC420459countries:Scotland2024-03-012025-02-28 SC420459core:FurnitureFittings2024-03-012025-02-28 SC420459core:LandBuildings2024-02-29 SC420459core:MotorVehicles2024-02-29 SC420459core:FurnitureFittings2024-02-29 SC420459core:LandBuildings2024-03-012025-02-28 SC420459core:MotorVehicles2024-03-012025-02-28 SC420459core:LandBuildings2025-02-28 SC420459core:MotorVehicles2025-02-28 SC420459core:FurnitureFittings2025-02-28 SC4204592023-03-012024-02-29 iso4217:GBP xbrli:pure
Company Registration No. SC420459 (Scotland)
EIBYY Limited Unaudited accounts for the year ended 28 February 2025
EIBYY Limited Unaudited accounts Contents
Page
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EIBYY Limited Company Information for the year ended 28 February 2025
Director
Sharon Mary Rice
Company Number
SC420459 (Scotland)
Registered Office
35 King Street Castle Douglas Kirkcudbrightshire DG7 1AA Scotland
Accountants
Oak Team Associates Limited Clyde Offices 48 West George Street Glasgow G2 1BP
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EIBYY Limited Statement of financial position as at 28 February 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
60,137 
30,528 
Current assets
Inventories
5,712 
5,500 
Debtors
9,448 
12,948 
Cash at bank and in hand
3,404 
20,277 
18,564 
38,725 
Creditors: amounts falling due within one year
(144,173)
(89,402)
Net current liabilities
(125,609)
(50,677)
Total assets less current liabilities
(65,472)
(20,149)
Creditors: amounts falling due after more than one year
(1,500)
(7,500)
Net liabilities
(66,972)
(27,649)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(66,973)
(27,650)
Shareholders' funds
(66,972)
(27,649)
For the year ending 28 February 2025 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 director acknowledges her 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 and authorised for issue on 13 May 2025 and were signed on its behalf by
Sharon Mary Rice Director Company Registration No. SC420459
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EIBYY Limited Notes to the Accounts for the year ended 28 February 2025
1
Statutory information
EIBYY Limited is a private company, limited by shares, registered in Scotland, registration number SC420459. The registered office is 35 King Street, Castle Douglas, Kirkcudbrightshire, DG7 1AA, 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:
Fixtures & fittings
25% on a reducing balance basis
4
Tangible fixed assets
Land & buildings 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 March 2024
- 
25,638 
30,640 
56,278 
Additions
36,000 
- 
2,234 
38,234 
Disposals
- 
- 
(15,388)
(15,388)
At 28 February 2025
36,000 
25,638 
17,486 
79,124 
Depreciation
At 1 March 2024
- 
5,128 
20,622 
25,750 
Charge for the year
- 
5,128 
3,497 
8,625 
On disposals
- 
- 
(15,388)
(15,388)
At 28 February 2025
- 
10,256 
8,731 
18,987 
Net book value
At 28 February 2025
36,000 
15,382 
8,755 
60,137 
At 29 February 2024
- 
20,510 
10,018 
30,528 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
9,448 
12,948 
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EIBYY Limited Notes to the Accounts for the year ended 28 February 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
6,000 
6,000 
VAT
32,867 
17,643 
Trade creditors
4,150 
3,266 
Taxes and social security
11,374 
6,637 
Other creditors
89,782 
55,856 
144,173 
89,402 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
1,500 
7,500 
8
Average number of employees
During the year the average number of employees was 5 (2024: 5).
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