REGISTERED NUMBER: SC795460 (Scotland)

Unaudited Financial Statements

for the Period 16 January 2024 to 31 May 2025

for

Earl of Marchmont Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

John Lonergan

REGISTERED OFFICE:

25 Sandyford Place

Glasgow

Scotland

G3 7NG

REGISTERED NUMBER:

SC795460 (Scotland)

ACCOUNTANTS:

Stevenson & Kyles

Chartered Accountants

25 Sandyford Place

Glasgow

G3 7NG

FIXED ASSETS

Tangible assets

4

18,177

CURRENT ASSETS

Stock

5,750

Debtors

5

40,057

Cash at bank

4,932

50,739

CREDITORS

Amounts falling due within one year

6

33,570

NET CURRENT ASSETS

17,169

TOTAL ASSETS LESS CURRENT LIABILITIES

35,346

PROVISIONS FOR LIABILITIES

7

3,454

NET ASSETS

31,892

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

31,792

SHAREHOLDERS' FUNDS

31,892

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 October 2025 and were signed by:

John Lonergan - Director

1.	STATUTORY INFORMATION

Earl of Marchmont Ltd 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

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.

Fittings and equipment

-

10% on reducing balance

Stocks

Stock are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Basic financial instruments, including debtors and creditors with no stated interest rate and receivable or payable within one year, are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 17 .

4.	TANGIBLE FIXED ASSETS

Fittings

and

equipment

£

COST

Additions

19,156

At 31 May 2025

19,156

DEPRECIATION

At 16 January 2024

and 31 May 2025

979

NET BOOK VALUE

At 31 May 2025

18,177

At 15 January 2024

(979

)

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

5,035

Other debtors

35,022

40,057

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

6,299

Taxation and social security

12,313

Other creditors

14,958

33,570

7.	PROVISIONS FOR LIABILITIES

£

Deferred tax

3,454

Deferred

tax

£

Provided during period

3,454

Balance at 31 May 2025

3,454

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

100

Ordinary

£1

100

9.	ULTIMATE CONTROLLING PARTY