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COMPANY REGISTRATION NUMBER: SC798143

Eldridge Group Limited

Filleted Unaudited Financial Statements

30 June 2025

Eldridge Group Limited

Financial Statements

Period from 7 February 2024 to 30 June 2025

Contents | Page

Chartered accountants report to the board of directors on the preparation of the unaudited statutory financial statements | 1

Statement of financial position | 2

Notes to the financial statements | 3

Eldridge Group Limited

Chartered Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Eldridge Group Limited

Period from 7 February 2024 to 30 June 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Eldridge Group Limited for the period ended 30 June 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the Board of Directors of Eldridge Group Limited, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of Eldridge Group Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Eldridge Group Limited and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that Eldridge Group Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Eldridge Group Limited. You consider that Eldridge Group Limited is exempt from the statutory audit requirement for the period. We have not been instructed to carry out an audit or a review of the financial statements of Eldridge Group Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
GILLILAND & COMPANY Chartered Accountants
216 West George Street Glasgow G2 2PQ
3 November 2025

Eldridge Group Limited

Statement of Financial Position

30 June 2025

| 30 Jun 25
Note | £ | £

Current assets

Stocks | 51,377 |

Creditors: amounts falling due within one year | 4 | 52,656 |
| -------- |
Net current liabilities |  | 1,279
|  | -------
Total assets less current liabilities |  | ( 1,279)
|  | -------
Net liabilities |  | ( 1,279)
|  | -------

Capital and reserves

Called up share capital |  | 100
Profit and loss account |  | ( 1,379)
|  | -------
Shareholders deficit |  | ( 1,279)
|  | -------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the period ending 30 June 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 financial statements for the period in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 3 November 2025 , and are signed on behalf of the board by:

Mr G Bailey
Director

Company registration number: SC798143

Eldridge Group Limited

Notes to the Financial Statements

Period from 7 February 2024 to 30 June 2025
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 216 West George Street, Glasgow, G2 2PQ, Scotland.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investment that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Going concern
The company is reliant on the support of the directors and in order to continue in operational existence and meet its liabilities as the fall due. The directors will continue to support the company and as such the going concern basis is appropriate for the preparation of the accounts.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4. Creditors: amounts falling due within one year

| 30 Jun 25
| £
Accruals and deferred income | 960
Director loan accounts | 51,696
| --------
| 52,656
| --------

5. Directors' advances, credits and guarantees
As at the 30th June 2025, the company owed the directors £51,696. The loan is interest free, unsecured and has no fixed date of repayment.
6. Controlling party
The company is under the control of the directors in the period.