ECI Solutions (Scotland) Ltd

ECI Solutions (Scotland) Ltd Accountants' Report For the year ended 31 July 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 July 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Libratum Accountancy Ltd 31 July 2025 .................................................... Craig Stirling MAAT Libratum Accountancy Ltd 96-98 Forrest Street Clarkston Airdrie Lanarkshire ML6 7AG 23 September 2025 2

ECI Solutions (Scotland) Ltd
Accountants' Report
For the year ended 31 July 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 July 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Libratum Accountancy Ltd
31 July 2025

....................................................
Craig Stirling MAAT
Libratum Accountancy Ltd
96-98 Forrest Street
Clarkston
Airdrie
Lanarkshire
ML6 7AG
23 September 2025

Registered Number: SC635965 ECI Solutions (Scotland) Ltd
Statement of Financial Position
As at 31 July 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	174,172	106,501
		174,172	106,501
Current assets
Debtors	4	293,508	195,838
Cash at bank and in hand		311,820	165,414
		605,328	361,252
Creditors: amount falling due within one year	5	(435,983)	(202,779)
Net current assets		169,345	158,473

Total assets less current liabilities		343,517	264,974
Creditors: amount falling due after more than one year	6	(25,000)	(30,655)
Provisions for liabilities	7	(43,800)	(21,481)
Net assets		274,717	212,838

Capital and reserves
Called up share capital	8	4	4
Profit and loss account		274,713	212,834
Shareholders' funds		274,717	212,838

For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 profit and loss account has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 23 September 2025 and were signed on its behalf by:

-------------------------------
John Yeats
Director

ECI Solutions (Scotland) Ltd
Notes to the Financial Statements
For the year ended 31 July 2025

General Information

ECI Solutions (Scotland) Ltd is a private company, limited by shares, registered in Scotland, registration number SC635965, registration address 4 Dunlin Court, Strathclyde Business Park, Bellshil, Lanarkshire, ML4 3NH.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	15 Straight Line
Motor Vehicles	25 Straight Line

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 12 (2024 : 9).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Total
	£	£	£
At 01 August 2024	59,903	148,540	208,443
Additions	14,003	124,013	138,016
Disposals	-	-	-
At 31 July 2025	73,906	272,553	346,459
Depreciation
At 01 August 2024	23,328	78,615	101,943
Charge for year	11,085	59,259	70,344
On disposals	-	-	-
At 31 July 2025	34,413	137,874	172,287
Net book values
Closing balance as at 31 July 2025	39,493	134,679	174,172
Opening balance as at 01 August 2024	36,575	69,926	106,501

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	292,224	195,543
Other Debtors	1,284	295
	293,508	195,838

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	31,440	20,949
Bank Loans & Overdrafts	5,000	5,010
Taxation and Social Security	177,451	84,116
Other Creditors	222,092	92,704
	435,983	202,779

Creditors: amount falling due after more than one year

	2025 £		2024 £
Bank Loans & Overdrafts	25,000		30,655
	25,000		30,655

Provisions for liabilities

	2025 £	2024 £
Deferred Tax	43,543	21,481
Pension Provisions	257	-
	43,800	21,481

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
4 Class A shares of £1.00 each	4		4
	4		4

9.	Director’s loan

John Yeats & Keiran McGuire

During the year to 31 July 2025 the accounts contain a directors loan due to directors.
This loan is unsecured, interest free and has no fixed repayment terms.


Registered Number: SC635965
Scotland
ECI SOLUTIONS (SCOTLAND) LTD

Unaudited Financial Statements

Period of accounts Start date: 01 August 2024 End date: 31 July 2025