REGISTERED NUMBER: SC468285 (Scotland)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

ECOBACKER LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

Mr David Francis McBeth

Mr John Joseph McBeth

REGISTERED OFFICE:

15 East Campbell Street

Glasgow

G1 5DT

REGISTERED NUMBER:

SC468285 (Scotland)

ACCOUNTANTS:

D M McNaught & Co Ltd

Chartered Accountants

166 Buchanan Street

Glasgow

Lanarkshire

G1 2LW

FIXED ASSETS

Tangible assets

4

21,440

25,223

Investment property

5

693,228

608,228

714,668

633,451

CURRENT ASSETS

Debtors

6

17,614

25,608

Cash at bank

15,353

5,115

32,967

30,723

CREDITORS

Amounts falling due within one year

7

603,328

478,103

NET CURRENT LIABILITIES

(570,361

)

(447,380

)

TOTAL ASSETS LESS CURRENT LIABILITIES

144,307

186,071

CREDITORS

Amounts falling due after more than one year

8

1,119

7,736

NET ASSETS

143,188

178,335

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

143,088

178,235

SHAREHOLDERS' FUNDS

143,188

178,335

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 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 Board of Directors and authorised for issue on 19 December 2025 and were signed on its behalf by:

Mr John Joseph McBeth - Director

1.	STATUTORY INFORMATION

Ecobacker 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 net invoiced rent and licence fees received, excluding value added tax.

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 etc

-

15% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

97,447

DEPRECIATION

At 1 April 2024

72,224

Charge for year

3,783

At 31 March 2025

76,007

NET BOOK VALUE

At 31 March 2025

21,440

At 31 March 2024

25,223

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

608,228

Additions

85,000

At 31 March 2025

693,228

NET BOOK VALUE

At 31 March 2025

693,228

At 31 March 2024

608,228

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

9,271

17,292

Other debtors

8,343

8,316

17,614

25,608

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

6,617

6,454

Trade creditors

8,329

1,798

Taxation and social security

175

3,278

Other creditors

588,207

466,573

603,328

478,103

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,119

7,736

9.	RELATED PARTY DISCLOSURES

Included in creditors is an amount of £193,795 (2024 - £124,047) owed to Birnam Securities (Glasgow) Limited. This is in respect of a loan provided, with no fixed terms for repayment and no interest charged. The directors, Mr D F McBeth and Mr J J McBeth, are also directors and shareholders of this company.

Included in creditors is an amount of £10,000 (2024 - £NIL) owed to 101010 Enterprises Limited. This is in respect of a loan provided, with no fixed terms for repayment and no interest charged. Mr D F McBeth is also a director and shareholder of this company.

Included in interest payable is an amount of £9,474 (2024 - £9,474) in respect of interest charged on loans provided to the company by the directors.

10.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ecobacker Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet 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 https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the Board of Directors of Ecobacker Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Ecobacker Limited and state those matters that we have agreed to state to the Board of Directors of Ecobacker Limited, as a body, in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Ecobacker 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 Ecobacker Limited. You consider that Ecobacker Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Ecobacker 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.

D M McNaught & Co Ltd

Chartered Accountants

166 Buchanan Street

Glasgow

Lanarkshire

G1 2LW

19 December 2025