Eagle Orchid Management Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC370733 (Scotland)

Financial Statements for the Year Ended 31 March 2025

for

Eagle Orchid Management Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

N A Armour

SECRETARY:

Mrs J Armour

REGISTERED OFFICE:

C/O A J Croll & Company

19 Bon Accord Crescent

Aberdeen

AB11 6DE

REGISTERED NUMBER:

SC370733 (Scotland)

ACCOUNTANTS:

A J Croll & Company

19 Bon Accord Crescent

Aberdeen

Aberdeenshire

AB11 6DE

FIXED ASSETS

Tangible assets

4

80,282

99,922

Investments

5

2,000

82,282

101,922

CURRENT ASSETS

Debtors

6

49,371

62,535

Cash at bank and in hand

214,802

181,559

264,173

244,094

CREDITORS

Amounts falling due within one year

7

151,502

89,336

NET CURRENT ASSETS

112,671

154,758

TOTAL ASSETS LESS CURRENT
LIABILITIES

194,953

256,680

CREDITORS

Amounts falling due after more than one
year

8

(49,810

)

(65,918

)

PROVISIONS FOR LIABILITIES

(19,422

)

(19,422

)

NET ASSETS

125,721

171,340

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

125,621

171,240

SHAREHOLDERS' FUNDS

125,721

171,340

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 28 April 2025 and were signed by:

N A Armour - Director

1.	STATUTORY INFORMATION

Eagle Orchid Management Services 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.

At the time of approving the financial statements the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

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.

Fixtures and fittings

-

33% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

COST

At 1 April 2024

11,301

118,080

27,932

157,313

Additions

1,006

-

1,006

At 31 March 2025

12,307

118,080

27,932

158,319

DEPRECIATION

At 1 April 2024

5,428

25,458

26,505

57,391

Charge for year

1,290

18,612

744

20,646

At 31 March 2025

6,718

44,070

27,249

78,037

NET BOOK VALUE

At 31 March 2025

5,589

74,010

683

80,282

At 31 March 2024

5,873

92,622

1,427

99,922

5.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

31.3.25

31.3.24

£

Investment

2,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade debtors

11,990

28,951

Amounts owed by group undertakings

27,013

8,519

Other debtors

10,368

25,065

49,371

62,535

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Hire purchase contracts

20,690

Trade creditors

3,105

-

Amounts owed to group undertakings

7,383

6,556

Taxation and social security

33,709

24,522

Other creditors

86,615

37,568

151,502

89,336

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.3.25

31.3.24

£

Hire purchase contracts

49,810

65,918

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

N A Armour

Balance outstanding at start of year

7,958

(11,586

)

Amounts advanced

-

19,544

Amounts repaid

(29,681

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(21,723

)

7,958

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is N A Armour.