REGISTERED NUMBER: SC812519 (Scotland)

Unaudited Financial Statements

for the Period 4 June 2024 to 31 March 2025

for

EFD INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Certified Accountants' Report

5

DIRECTORS:

Mr R P H Clark

Mrs J Clark

REGISTERED OFFICE:

Tornamean 6 Altries Wood

Maryculter

Aberdeen

Aberdeenshire

AB12 5GH

REGISTERED NUMBER:

SC812519 (Scotland)

ACCOUNTANTS:

Enrich Tax Consultancy Ltd

4 Kingshill Park

Venture Drive

Arnhall Business Park

Westhill

Aberdeenshire

AB32 6FL

FIXED ASSETS

Investment property

4

979,237

CURRENT ASSETS

Debtors

5

212

Cash at bank

17,264

17,476

CREDITORS

Amounts falling due within one year

6

983,194

NET CURRENT LIABILITIES

(965,718

)

TOTAL ASSETS LESS CURRENT LIABILITIES

13,519

CAPITAL AND RESERVES

Called up share capital

7

100

Retained earnings

13,419

SHAREHOLDERS' FUNDS

13,519

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 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.

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 2 September 2025 and were signed on its behalf by:

Mr R P H Clark - Director

1.	STATUTORY INFORMATION

EFD Investments 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statement 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 1 A "Small Entities" and Companies Act 2006.

The financial statements have been prepared under the historical cost convention, as modified by the revaluation of investment properties to fair value in accordance with FRS 102 Section 16.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

3.

EMPLOYEES

The average number of employees during the period was NIL.

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

979,237

At 31 March 2025

979,237

NET BOOK VALUE

At 31 March 2025

979,237

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

212

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Tax

3,148

Directors' loan accounts

978,846

Accruals and deferred income

1,200

983,194

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Class of Share

Number of Shares

Nominal Value per Share

Total £

Ordinary shares

25

£1

£25

E Ordinary shares

25

£1

£25

F Ordinary shares

25

£1

£25

D Ordinary shares

25

£1

£25

Ordinary Shares

Full voting rights and rank equally for dividends. On a return of capital, sale or liquidation, the holders of these ordinary shares are entitled to the proceeds equally pro rated to shareholding.

E Ordinary shares

Right to receive notice and attend general meetings but do not have the right to vote at such meeting. The E Ordinary shares rank equally for dividend rights. On a return of capital, sale or liquidation, the holders of these E Ordinary shares are entitled to proceeds equally pro rated to shareholding.

F Ordinary shares

Right to receive notice and attend general meetings but do not have the right to vote at such meeting. The F Ordinary shares rank equally for dividend rights. On a return of capital, sale or liquidation, the holders of these F Ordinary shares are entitled to proceeds equally pro rated to shareholding.

D Ordinary shares

Right to receive notice and attend general meetings but do not have the right to vote at such meeting. The D Ordinary shares rank equally for dividend rights. On a return of capital, sale or liquidation, the holders of these D Ordinary shares are entitled to proceeds equally pro rated to shareholding.

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31 March 2025:

£

Mr R P H Clark

Balance outstanding at start of period

-

Amounts repaid

(254,071

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

(254,071

)

Mrs J Clark

Balance outstanding at start of period

-

Amounts repaid

(724,775

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

(724,775

)

The loans are unsecured, interest free and repayable on demand.

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 Income Statement 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 EFD Investments Limited for the period ended 31 March 2025 which comprise the Income Statement, Balance Sheet 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 accaglobal.com/rulebook.

This report is made solely to the Board of Directors of EFD Investments 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 EFD Investments Limited and state those matters that we have agreed to state to the Board of Directors of EFD Investments 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/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

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 EFD Investments 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 EFD Investments Limited. You consider that EFD Investments Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of EFD Investments 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.

Enrich Tax Consultancy Ltd

4 Kingshill Park

Venture Drive

Arnhall Business Park

Westhill

Aberdeenshire

AB32 6FL

2 September 2025