REGISTERED NUMBER: SC604392 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Edinburgh Accommodation Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr R Mackenzie

REGISTERED OFFICE:

5 Corbiehill Gardens

Edinburgh

EH4 5DS

REGISTERED NUMBER:

SC604392 (Scotland)

ACCOUNTANTS:

EQ Accountants Ltd

47-49 The Square

Kelso

Roxburghshire

TD5 7HW

FIXED ASSETS

Tangible assets

4

-

800

Investments

5

100

100

Investment property

6

2,425,000

2,425,000

2,425,100

2,425,900

CURRENT ASSETS

Debtors

7

157,153

154,002

Cash at bank

23,413

43,591

180,566

197,593

CREDITORS

Amounts falling due within one year

8

470,083

572,879

NET CURRENT LIABILITIES

(289,517

)

(375,286

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,135,583

2,050,614

CREDITORS

Amounts falling due after more than one year

9

813,000

804,870

NET ASSETS

1,322,583

1,245,744

CAPITAL AND RESERVES

Called up share capital

200

200

Revaluation reserve

10

850,000

850,000

Retained earnings

472,383

395,544

1,322,583

1,245,744

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 9 December 2025 and were signed by:

Mr R Mackenzie - Director

1.	STATUTORY INFORMATION

Edinburgh Accommodation 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.

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

-

Straight line over 5 years

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property, which is property held to earn rentals and/or capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at the fair value at the reporting end date. The surplus or deficit on revaluation is recognised in the profit and loss account.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

9,361

DEPRECIATION

At 1 April 2024

8,561

Charge for year

800

At 31 March 2025

9,361

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

800

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

100

NET BOOK VALUE

At 31 March 2025

100

At 31 March 2024

100

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

2,425,000

NET BOOK VALUE

At 31 March 2025

2,425,000

At 31 March 2024

2,425,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Amounts owed by group undertakings

104,002

104,002

Other debtors

53,151

50,000

157,153

154,002

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Taxation and social security

38,744

39,991

Other creditors

431,339

532,888

470,083

572,879

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans

813,000

804,870

10.

RESERVES

Revaluation

reserve

£

At 1 April 2024

and 31 March 2025

850,000