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REGISTERED NUMBER: SC742911 (Scotland)












Financial Statements

for the Period

1 September 2023 to 28 February 2025

for

Etch Floral Properties Ltd

Etch Floral Properties Ltd (Registered number: SC742911)






Contents of the Financial Statements
for the Period 1 September 2023 to 28 February 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Etch Floral Properties Ltd

Company Information
for the Period 1 September 2023 to 28 February 2025







DIRECTORS: Dr S Y Foo
Dr C J L Kueh





REGISTERED OFFICE: Radleigh House
1 Golf Road
Clarkston
Glasgow
G76 7HU





REGISTERED NUMBER: SC742911 (Scotland)





ACCOUNTANTS: O'Haras Chartered Accountants
Radleigh House
1 Golf Road
Clarkston
Glasgow
G76 7HU

Etch Floral Properties Ltd (Registered number: SC742911)

Balance Sheet
28 February 2025

2025 2023
Notes £    £    £   
FIXED ASSETS
Investment property 3 168,448 168,448

CURRENT ASSETS
Debtors 4 41 110
Cash at bank 1,176 90
1,217 200
CREDITORS
Amounts falling due within one year 5 85,186 80,650
NET CURRENT LIABILITIES (83,969 ) (80,450 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

84,479

87,998

CREDITORS
Amounts falling due after more than one year 6 120,240 120,240
NET LIABILITIES (35,761 ) (32,242 )

CAPITAL AND RESERVES
Called up share capital 7 2 2
Retained earnings (35,763 ) (32,244 )
SHAREHOLDERS' FUNDS (35,761 ) (32,242 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 February 2025 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.

Etch Floral Properties Ltd (Registered number: SC742911)

Balance Sheet - continued
28 February 2025


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 12 August 2025 and were signed on its behalf by:





Dr S Y Foo - Director


Etch Floral Properties Ltd (Registered number: SC742911)

Notes to the Financial Statements
for the Period 1 September 2023 to 28 February 2025

1. 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.

Going concern
The directors are satisfied that the Company will have access to sufficient funds to ensure that all liabilities will be met as they fall due over a period of at least 12 months from the approval date of these financial statements. Consequently, the directors consider it appropriate to prepare the financial statements on a going concern basis.

Revenue
Revenue represents the amounts derived from the provision of goods and services, excluding value added tax and trade discounts.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Cash and cash equivalents
Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Impairment of fixed assets
At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Etch Floral Properties Ltd (Registered number: SC742911)

Notes to the Financial Statements - continued
for the Period 1 September 2023 to 28 February 2025

2. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2023 - 2 ) .

3. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 September 2023
and 28 February 2025 168,448
NET BOOK VALUE
At 28 February 2025 168,448
At 31 August 2023 168,448

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2023
£    £   
Other debtors 41 110

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2023
£    £   
Other creditors 85,186 80,650

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2023
£    £   
Other creditors 120,240 120,240

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Other loans more 5yrs non-inst 120,240 120,240

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2023
value: £    £   
2 Ordinary £1 2 2