REGISTERED NUMBER: SC280254 (Scotland)

Financial Statements for the Year Ended 28 February 2025

for

Alba Ecology Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Dr P J Cosgrove

REGISTERED OFFICE:

Coilintra House

High Street

Grantown-on-Spey

Moray

PH26 3EN

REGISTERED NUMBER:

SC280254 (Scotland)

ACCOUNTANTS:

J M Taylor

7 Ythan Terrace

Ellon

Aberdeenshire

AB41 9LJ

FIXED ASSETS

Tangible assets

4

19,702

26,364

CURRENT ASSETS

Stocks

-

6,794

Debtors

5

14,024

36,867

Cash at bank

746,137

624,013

760,161

667,674

CREDITORS

Amounts falling due within one year

6

72,059

51,728

NET CURRENT ASSETS

688,102

615,946

TOTAL ASSETS LESS CURRENT LIABILITIES

707,804

642,310

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

707,794

642,300

SHAREHOLDERS' FUNDS

707,804

642,310

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

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 October 2025 and were signed by:

Dr P J Cosgrove - Director

1.	STATUTORY INFORMATION

Alba Ecology 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, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2024

and 28 February 2025

96,891

DEPRECIATION

At 1 March 2024

70,527

Charge for year

6,662

At 28 February 2025

77,189

NET BOOK VALUE

At 28 February 2025

19,702

At 29 February 2024

26,364

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade debtors

13,693

36,537

Other debtors

331

330

14,024

36,867

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade creditors

110

28

Taxation and social security

66,372

46,252

Other creditors

5,577

5,448

72,059

51,728

7.	RELATED PARTY DISCLOSURES

During the year the director Dr Peter Cosgrove advanced the company net amounts totalling £1,149. This amount remained outstanding at 28/02/2025 and is included within Other creditors in the notes to the accounts.

8.	ULTIMATE CONTROLLING PARTY

During the year the company was controlled by the director Dr Peter Cosgrove by virtue of his 100% holding in the ordinary share capital of the company.