Eskmouth Services Ltd

Registered Number: SC828140 Eskmouth Services Ltd
Balance Sheet
As at 31 March 2025

	Notes	2025 £
Fixed assets
Intangible fixed assets	3	9,000
Tangible fixed assets	4	20,666
		29,666
Current assets
Debtors		3,255
Cash at bank and in hand		302
		3,557
Creditors: amount falling due within one year		(26,767)
Net current assets		(23,210)

Total assets less current liabilities		6,456
Creditors: amount falling due after more than one year		(14,534)
Net assets		(8,078)

Capital and reserves
Called up share capital		1
Profit and loss account		(8,079)
Shareholders' funds		(8,078)

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

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
The director acknowledges 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 18 August 2025 and were signed by:

-------------------------------
PT Lamont
Director

Eskmouth Services Ltd
Notes to the Abridged Financial Statements
For the Period 06 November 2024 to 31 March 2025

General Information

Eskmouth Services Ltd is a private company, limited by shares, registered in Scotland, registration number SC828140, registration address 77 Market Street, Musselburgh, Scotland, EH21 6PS.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The company is able to meet its day to day trading needs with the ongoing support of its creditors and, as such, the director considers that the company is trading as a going concern.

Turnover

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

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 companys 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.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Franchise Fees
Franchise Fees are stated at cost less amortization. Amortization is calculated on a straight line basis over the estimated expected useful economic life of the Franchise Fees of 5 years.

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:

Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	20% Reducing Balance

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

2.	Average number of employees Average number of employees during the period was 0.

Intangible fixed assets

Cost	Franchise Fees	Total
	£	£
At 06 November 2024	-	-
Additions	9,000	9,000
Disposals	-	-
At 31 March 2025	9,000	9,000
Amortisation
At 06 November 2024	-	-
Charge for period	-	-
On disposals	-	-
At 31 March 2025	-	-
Net book values
At 31 March 2025	9,000	9,000
At 05 November 2024	-	-

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Motor Vehicles	Total
	£	£	£
At 06 November 2024	-	-	-
Additions	9,700	17,208	26,908
Disposals	-	-	-
At 31 March 2025	9,700	17,208	26,908
Depreciation
At 06 November 2024	-	-	-
Charge for period	1,940	4,302	6,242
On disposals	-	-	-
At 31 March 2025	1,940	4,302	6,242
Net book values
Closing balance as at 31 March 2025	7,760	12,906	20,666
Opening balance as at 06 November 2024	-	-	-

5.	Controlling Parties The company's ultimate controlling party is PT Lamont.

Registered Number: SC828140
Scotland
Abridged Accounts

for the period ended 31 March 2025
for
ESKMOUTH SERVICES LTD