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REGISTERED NUMBER: SC150813 (Scotland)








































Ecosse Unique Limited

Unaudited Financial Statements

for the Year Ended 31st October 2024






Ecosse Unique Limited (Registered number: SC150813)






Contents of the Financial Statements
for the year ended 31st October 2024




Page

Company information 1

Balance sheet 2 to 3

Notes to the financial statements 4 to 6


Ecosse Unique Limited

Company Information
for the year ended 31st October 2024







Director: M Breed





Registered office: Monksford Road
Newtown St Boswells
Roxburghshire
TD6 0SB





Registered number: SC150813 (Scotland)





Accountants: Rennie Welch LLP
Academy House
Shedden Park Road
Kelso
Roxburghshire
TD5 7AL

Ecosse Unique Limited (Registered number: SC150813)

Balance Sheet
31st October 2024

2024 2023
Notes £    £    £   
Fixed assets
Tangible assets 4 184,932 193,329

Current assets
Debtors 5 17,902 23,750
Cash at bank 6,551,566 5,835,164
6,569,468 5,858,914
Creditors
Amounts falling due within one year 6 2,451,325 2,346,681
Net current assets 4,118,143 3,512,233
Total assets less current liabilities 4,303,075 3,705,562

Provisions for liabilities 3,454 3,771
Net assets 4,299,621 3,701,791

Capital and reserves
Called up share capital 10,200 10,200
Share premium 5,150 5,150
Capital redemption reserve 16,100 16,100
Retained earnings 4,268,171 3,670,341
4,299,621 3,701,791

Ecosse Unique Limited (Registered number: SC150813)

Balance Sheet - continued
31st October 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 26th May 2025 and were signed by:





M Breed - Director


Ecosse Unique Limited (Registered number: SC150813)

Notes to the Financial Statements
for the year ended 31st October 2024

1. Statutory information

Ecosse Unique 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.

2. Accounting policies

Basis of preparing the financial statements
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. 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 and represents amounts receivable for goods supplied and services rendered, stated net of Value Added Tax.

Income is recognised when holiday rental services have been delivered to customers such that risks and rewards of ownership have transferred to them.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Heritable property - 4% on reducing balance
Fixtures and fittings - 10% on reducing balance
Office equipment - 20% on reducing balance

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

Financial instruments
The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, accruals and other creditors.

Trade debtors, trade creditors, accruals and other creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


Ecosse Unique Limited (Registered number: SC150813)

Notes to the Financial Statements - continued
for the year ended 31st October 2024

2. Accounting policies - continued
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 year 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.

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.

Provisions
Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

Employee benefits
Short term employee benefits, including holiday pay, are recognised as an expense in the Statement of Income and Retained Earnings in the period in which they are incurred.

Going concern
The director has considered the company's financial position for a minimum period of 12 months and beyond from the date of signing these financial statements and has an expectation that the company should be in a position to continue trading in the current format for the foreseeable future. Accordingly, he continues to adopt the going concern basis in preparing these financial statements.

3. Employees and directors

The average number of employees during the year was 16 (2023 - 18 ) .

4. Tangible fixed assets
Fixtures
Heritable and Office
property fittings equipment Totals
£    £    £    £   
Cost
At 1st November 2023 340,155 21,250 38,236 399,641
Additions - 758 1,630 2,388
Disposals - - (16,576 ) (16,576 )
At 31st October 2024 340,155 22,008 23,290 385,453
Depreciation
At 1st November 2023 161,908 15,390 29,014 206,312
Charge for year 7,130 599 1,992 9,721
Eliminated on disposal - - (15,512 ) (15,512 )
At 31st October 2024 169,038 15,989 15,494 200,521
Net book value
At 31st October 2024 171,117 6,019 7,796 184,932
At 31st October 2023 178,247 5,860 9,222 193,329

Ecosse Unique Limited (Registered number: SC150813)

Notes to the Financial Statements - continued
for the year ended 31st October 2024

5. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 17,519 23,750
Other debtors 383 -
17,902 23,750

6. Creditors: amounts falling due within one year
2024 2023
£    £   
Trade creditors 3,241 3,438
Taxation and social security 347,172 304,475
Other creditors 2,100,912 2,038,768
2,451,325 2,346,681