Eas Mor H2o Ecology Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC504822

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		367,205		307,598

			367,205		307,598
CURRENT ASSETS
Debtors	5	44,444		55,166
Cash at bank and in hand		8,060		7,858

		52,504		63,024
Creditors: Amounts Falling Due Within One Year	6	(39,102 )		(27,334 )

NET CURRENT ASSETS (LIABILITIES)			13,402		35,690

TOTAL ASSETS LESS CURRENT LIABILITIES			380,607		343,288

Creditors: Amounts Falling Due After More Than One Year	7		(161,898 )		(161,898 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(30,080 )		(23,836 )

NET ASSETS			188,629		157,554

CAPITAL AND RESERVES
Called up share capital	8		10		10
Profit and Loss Account			188,619		157,544

SHAREHOLDERS' FUNDS			188,629		157,554

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Eas Mor H2o Ecology Limited

Balance Sheet (continued)

As At 31 January 2025

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Michael Holmes

Director

9th October 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Eas Mor H2o Ecology Limited is a private company, limited by shares, incorporated in Scotland, registered number SC504822 . The registered office is 95 Ladywell Road, Maybole, Ayrshire, KA19 7AS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	5% on cost
Plant & Machinery	5% on cost
Fixtures & Fittings	15% on cost
Computer Equipment	15% on cost

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2024: 4)

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Eas Mor H2o Ecology Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 February 2024	182,568	225,287	6,712	526	415,093
Additions	42,001	4,788	39,073	199	86,061

As at 31 January 2025	224,569	230,075	45,785	725	501,154

Depreciation
As at 1 February 2024	31,590	74,052	1,678	175	107,495
Provided during the period	9,649	7,801	-	9,004	26,454

As at 31 January 2025	41,239	81,853	1,678	9,179	133,949

Net Book Value
As at 31 January 2025	183,330	148,222	44,107	(8,454 )	367,205

As at 1 February 2024	150,978	151,235	5,034	351	307,598

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	38,558	49,348
Prepayments and accrued income	196	-
Other debtors	105	941
VAT	5,300	4,877
Other taxes and social security	285	-

	44,444	55,166

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	22,022	24,642
Other creditors	72	72
Accruals and deferred income	2,055	2,620
Directors' loan accounts	14,953	-

	39,102	27,334

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	161,898	161,898

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Eas Mor H2o Ecology Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10	10

9. Related Party Transactions

In the current year, taxable profits of £30,000 (2024 - £30,000) were gift aided to the parent company, Eas Mor Ecology, a registered charity.

The directors have agreed that all remaining taxable profits, totalling £31,595, will be paid as gift aid to the Eas Mor Ecology charity and this amount will be paid within nine months of the year end.

At the year end £61,898 (2024 - £61,898) is owing to Eas Mor Ecology in respect of expenses incurred on the Hydro build and the aforementioned gift aided profits not yet passed on.

During the year, Director Michael Holmes provided services to the company for which he received renumeration of £nil (2024 £nil).

During the year, Director Michael Holmes made non-interest bearing loans to the company totalling £15000. The loans are repayable on demand.

Directors, Gareth Jones and Craig Reed are also members of Eas Mor Hydro LLP. During the year management fees of £50,249 (2024 £44,907) were charged by Eas Mor Hydro LLP, and at the year end no amounts remain unpaid. In addition a loan of £17,974 (2024 £17,974) was due to Eas Mor Hydro LLp and is shown within other loans. No interest has been charged on this loan and no repayment date set.

Eas Mor Ecology H20 Limited operates from land owned by director, Michael Holmes. This land is leased to the parent company Eas Mor Ecology who are charged an annual rent.

10. Ultimate Controlling Party

The company's ultimate controlling party is Eas Mor Ecology by virtue of his ownership of 100% of the issued share capital in the company.

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