IRIS Accounts Production v25.3.0.601 SC305469 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC305469 2024-03-31 SC305469 2025-03-31 SC305469 2024-04-01 2025-03-31 SC305469 2023-03-31 SC305469 2023-04-01 2024-03-31 SC305469 2024-03-31 SC305469 ns15:Scotland 2024-04-01 2025-03-31 SC305469 ns14:PoundSterling 2024-04-01 2025-03-31 SC305469 ns10:Director1 2024-04-01 2025-03-31 SC305469 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC305469 ns10:SmallEntities 2024-04-01 2025-03-31 SC305469 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC305469 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 SC305469 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC305469 ns10:FullAccounts 2024-04-01 2025-03-31 SC305469 1 2024-04-01 2025-03-31 SC305469 ns10:Director2 2024-04-01 2025-03-31 SC305469 ns10:Director3 2024-04-01 2025-03-31 SC305469 ns10:RegisteredOffice 2024-04-01 2025-03-31 SC305469 ns5:CurrentFinancialInstruments 2025-03-31 SC305469 ns5:CurrentFinancialInstruments 2024-03-31 SC305469 ns5:Non-currentFinancialInstruments 2025-03-31 SC305469 ns5:Non-currentFinancialInstruments 2024-03-31 SC305469 ns5:ShareCapital 2025-03-31 SC305469 ns5:ShareCapital 2024-03-31 SC305469 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 SC305469 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 SC305469 ns5:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 SC305469 ns5:OwnedOrFreeholdAssets ns5:LandBuildings 2024-04-01 2025-03-31 SC305469 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-04-01 2025-03-31 SC305469 ns5:LeaseholdImprovements 2024-04-01 2025-03-31 SC305469 ns5:PlantMachinery 2024-04-01 2025-03-31 SC305469 ns5:MotorVehicles 2024-04-01 2025-03-31 SC305469 ns5:ComputerEquipment 2024-04-01 2025-03-31 SC305469 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-03-31 SC305469 ns5:PatentsTrademarksLicencesConcessionsSimilar 2025-03-31 SC305469 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-03-31 SC305469 ns5:LandBuildings 2024-03-31 SC305469 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-03-31 SC305469 ns5:LeaseholdImprovements 2024-03-31 SC305469 ns5:LandBuildings 2024-04-01 2025-03-31 SC305469 ns5:LandBuildings 2025-03-31 SC305469 ns5:ShortLeaseholdAssets ns5:LandBuildings 2025-03-31 SC305469 ns5:LeaseholdImprovements 2025-03-31 SC305469 ns5:LandBuildings 2024-03-31 SC305469 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-03-31 SC305469 ns5:LeaseholdImprovements 2024-03-31 SC305469 ns5:PlantMachinery 2024-03-31 SC305469 ns5:MotorVehicles 2024-03-31 SC305469 ns5:ComputerEquipment 2024-03-31 SC305469 ns5:PlantMachinery 2025-03-31 SC305469 ns5:MotorVehicles 2025-03-31 SC305469 ns5:ComputerEquipment 2025-03-31 SC305469 ns5:PlantMachinery 2024-03-31 SC305469 ns5:MotorVehicles 2024-03-31 SC305469 ns5:ComputerEquipment 2024-03-31 SC305469 ns5:CostValuation 2024-03-31 SC305469 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 SC305469 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31

REGISTERED NUMBER: SC305469 (Scotland)

Edgerston Trading (2006) Limited

Unaudited Financial Statements

for the Year Ended 31st March 2025

| Edgerston Trading (2006) Limited (Registered number: SC305469) |

Contents of the Financial Statements

for the year ended 31st March 2025

| Page |

| Company information | 1 |

| Balance sheet | 2 |  | to |  | 3

| Notes to the financial statements | 4 |  | to |  | 7

| Edgerston Trading (2006) Limited |

Company Information

for the year ended 31st March 2025

| Directors: | J A De Gier

| Mrs A K De Gier

| I H J M Van Waesberghe

| Registered office: | Academy House

| Shedden Park Road

| Kelso

| Roxburghshire

| TD5 7AL

| Business address: | Edgerston House

| Camptown

| Jedburgh

| Roxburghshire

| TD8 6NF

| Registered number: | SC305469 (Scotland)

| Accountants: | Rennie Welch LLP

| Academy House

| Shedden Park Road

| Kelso

| Roxburghshire

| TD5 7AL

| Edgerston Trading (2006) Limited (Registered number: SC305469) |

Balance Sheet

31st March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 2,275,512 |  | 2,347,080 |  |

Investments | 6 | 51 |  | 51 |  |

2,275,563 |  | 2,347,131 |  |

Current assets

Stocks | 221,100 |  | 208,910 |  |

Debtors | 7 | 62,165 |  | 24,318 |  |

Cash at bank | 112,605 |  | 53,043 |  |

395,870 |  | 286,271 |  |

Creditors

Amounts falling due within one year | 8 | 7,437,499 |  | 6,842,992 |  |

Net current liabilities | (7,041,629 | ) | (6,556,721 | ) |

Total assets less current liabilities | (4,766,066 | ) | (4,209,590 | ) |

Creditors

Amounts falling due after more than one year | 9 | 1,952,244 |  | 1,952,244 |  |

Net liabilities | (6,718,310 | ) | (6,161,834 | ) |

Capital and reserves

Called up share capital | 2 |  | 2 |  |

Retained earnings | (6,718,312 | ) | (6,161,836 | ) |

Shareholders' funds | (6,718,310 | ) | (6,161,834 | ) |

| Edgerston Trading (2006) Limited (Registered number: SC305469) |

Balance Sheet - continued

31st March 2025

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 17th November 2025 and were signed on its behalf by:

J A De Gier - Director

| Edgerston Trading (2006) Limited (Registered number: SC305469) |

Notes to the Financial Statements

for the year ended 31st March 2025

1. | Statutory information

| Edgerston Trading (2006) 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 represents the total invoice value, excluding value added tax, of sales invoiced during the year. Turnover arising from the sale of goods is recognised when the significant risks and rewards of ownership have passed to the buyer.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Basic payment entitlements have been fully amortised evenly over their estimated useful life of four years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Woodlands | - | not provided

| Land | - | not provided

| Property improvements | - | 10% on cost and 4% on cost

| Plant and machinery | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Tractor | - | 20% on reducing balance

| Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

| Stocks

| Stock is valued at the lower of cost and net realisable value. Cost includes all direct expenditure and appropriate proportion of fixed and variable overheads. Net realisable value is based on estimated selling prices less further costs expected to be incurred in bringing the stock to completion.

| Financial instruments

| The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, loans, accruals and directors' loans.

| The loan is initially measured at the undiscounted amount of the cash expected to be paid. Due to the fact that there are no fixed repayment terms a discounting rate has not been applied.

| Directors' loans (being repayable on demand), trade debtors, trade creditors and accruals are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

| Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

| Edgerston Trading (2006) Limited (Registered number: SC305469) |

Notes to the Financial Statements - continued

for the year ended 31st March 2025

2. | Accounting policies - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings 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.

| Foreign currencies

| Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Provisions

| Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

| Going concern

| The continued trading of the company is dependent on the future support of one of the directors through his loan account. The director has confirmed that he will continue to support the company throughout the coming year. The accounts have therefore been prepared on the going concern basis.

| Employee benefits

| Short term employee benefits, including holiday pay, are recognised as an expense in the Statement of Income and Retained Earnings in the period in which they are incurred.

3. | Employees and directors

| The average number of employees during the year was 3 (2024 - 3 ) .

4. | Intangible fixed assets

| Basic

| payment

| entitlements

£ |

| Cost

| At 1st April 2024

| and 31st March 2025 | 101,146 |  |

| Amortisation

| At 1st April 2024

| and 31st March 2025 | 101,146 |  |

| Net book value

| At 31st March 2025 | - |  |

| At 31st March 2024 | - |  |

| Edgerston Trading (2006) Limited (Registered number: SC305469) |

Notes to the Financial Statements - continued

for the year ended 31st March 2025

5. | Tangible fixed assets

| Property

| Woodlands |  | Land |  | improvements

£ | £ | £ |

| Cost

| At 1st April 2024 | 312,885 |  | 1,350,000 |  | 451,518 |  |

| Additions | - |  | - |  | - |  |

| Disposals | - |  | - |  | - |  |

| At 31st March 2025 | 312,885 |  | 1,350,000 |  | 451,518 |  |

| Depreciation

| At 1st April 2024 | - |  | - |  | 52,698 |  |

| Charge for year | - |  | - |  | 22,861 |  |

| Eliminated on disposal | - |  | - |  | - |  |

| At 31st March 2025 | - |  | - |  | 75,559 |  |

| Net book value

| At 31st March 2025 | 312,885 |  | 1,350,000 |  | 375,959 |  |

| At 31st March 2024 | 312,885 |  | 1,350,000 |  | 398,820 |  |

| Plant and |  | Motor |

| machinery |  | vehicles |  | Tractor |  | Totals

£ | £ | £ | £ |

| Cost

| At 1st April 2024 | 360,638 |  | 130,959 |  | 167,850 |  | 2,773,850 |  |

| Additions | 16,532 |  | 26,500 |  | - |  | 43,032 |  |

| Disposals | - |  | (14,800 | ) | - |  | (14,800 | ) |

| At 31st March 2025 | 377,170 |  | 142,659 |  | 167,850 |  | 2,802,082 |  |

| Depreciation

| At 1st April 2024 | 235,882 |  | 56,275 |  | 81,915 |  | 426,770 |  |

| Charge for year | 24,073 |  | 27,576 |  | 26,524 |  | 101,034 |  |

| Eliminated on disposal | - |  | (1,234 | ) | - |  | (1,234 | ) |

| At 31st March 2025 | 259,955 |  | 82,617 |  | 108,439 |  | 526,570 |  |

| Net book value

| At 31st March 2025 | 117,215 |  | 60,042 |  | 59,411 |  | 2,275,512 |  |

| At 31st March 2024 | 124,756 |  | 74,684 |  | 85,935 |  | 2,347,080 |  |

6. | Fixed asset investments

| Other

| investments

£ |

| Cost

| At 1st April 2024

| and 31st March 2025 | 51 |  |

| Net book value

| At 31st March 2025 | 51 |  |

| At 31st March 2024 | 51 |  |

| Edgerston Trading (2006) Limited (Registered number: SC305469) |

Notes to the Financial Statements - continued

for the year ended 31st March 2025

7. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade debtors | 33,138 |  | 10,141 |  |

| Other debtors | 29,027 |  | 14,177 |  |

62,165 |  | 24,318 |  |

8. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade creditors | 81,767 |  | 1,000 |  |

| Other creditors | 7,355,732 |  | 6,841,992 |  |

7,437,499 |  | 6,842,992 |  |

9. | Creditors: amounts falling due after more than one year |

2025 | 2024 |

£ | £ |

| Other creditors | 1,952,244 |  | 1,952,244 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Trust loan | 1,952,244 |  | 1,952,244 |  |