REGISTERED NUMBER: SC202932 (Scotland)

Financial Statements

for the Year Ended 31 March 2025

for

E B Scotland Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

W E Beattie

A K Dunn

J C Graham

H D Henry

REGISTERED OFFICE:

1st Floor

24 Blythswood Square

Glasgow

G2 4BG

REGISTERED NUMBER:

SC202932 (Scotland)

ACCOUNTANTS:

KAL Accountants

Chartered Certified Accountants

3 Baird Gardens

Blantyre

Glasgow

G72 0WT

CURRENT ASSETS

Cash at bank

1,575,385

2,751,711

CREDITORS

Amounts falling due within one year

5

1,018,560

2,625,593

NET CURRENT ASSETS

556,825

126,118

TOTAL ASSETS LESS CURRENT LIABILITIES

556,825

126,118

CREDITORS

Amounts falling due after more than one year

6

-

98,200

NET ASSETS

556,825

27,918

RESERVES

Income and expenditure account

7

556,825

27,918

556,825

27,918

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 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 surplus or deficit 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 Board of Directors and authorised for issue on 15 December 2025 and were signed on its behalf by:

W E Beattie - Director

1.	STATUTORY INFORMATION

E B Scotland Limited is a private company, limited by guarantee , 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.

Significant judgements and estimates

The preparation of accounts requires the use of certain accounting estimates. The company directors are required to review the project awards and expenditure, and allocate the costs as and when the projects are approved. The timing of income and related expenditure are not tied together and as such the allocation to an accounting period is where judgement and best application of the company's accounting policies is required.

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.

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

10,898

12,188

23,086

DEPRECIATION

At 1 April 2024

and 31 March 2025

10,898

12,188

23,086

NET BOOK VALUE

At 31 March 2025

-

-

-

At 31 March 2024

-

-

-

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

53,514

-

Trade creditors

845,514

2,546,498

Social security and other taxes

4,927

6,640

Other creditors

99,692

68,495

Accrued expenses

14,913

3,960

1,018,560

2,625,593

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

-

98,200

7.

RESERVES

Income

and

expenditure

account

£

At 1 April 2024

27,918

Surplus for the year

528,907

At 31 March 2025

556,825

8.	ULTIMATE CONTROLLING PARTY

The company is limited by guarantee and does not have share capital. As such no individual has a controlling interest in the company.