East Mains Capital Advisory Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC605029

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		25,504		29,738

			25,504		29,738
CURRENT ASSETS
Debtors	5	38,130		71,326
Cash at bank and in hand		8,297		4,551

		46,427		75,877
Creditors: Amounts Falling Due Within One Year	6	(3,649 )		(3,968 )

NET CURRENT ASSETS (LIABILITIES)			42,778		71,909

TOTAL ASSETS LESS CURRENT LIABILITIES			68,282		101,647

Creditors: Amounts Falling Due After More Than One Year	7		(54,470 )		(90,000 )

NET ASSETS			13,812		11,647

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			13,712		11,547

SHAREHOLDERS' FUNDS			13,812		11,647

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East Mains Capital Advisory Ltd

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr H D Grant

Director

22 December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

East Mains Capital Advisory Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC605029 . The registered office is 46/7 Learmonth Avenue, Edinburgh, EH4 1HT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	10% straight line
Computer Equipment	33.33% straight line

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2023: 1)

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East Mains Capital Advisory Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

4. Tangible Assets

	Land & Property
	Leasehold	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2024	37,766	1,372	39,138

As at 31 December 2024	37,766	1,372	39,138

Depreciation
As at 1 January 2024	8,751	649	9,400
Provided during the period	3,777	457	4,234

As at 31 December 2024	12,528	1,106	13,634

Net Book Value
As at 31 December 2024	25,238	266	25,504

As at 1 January 2024	29,015	723	29,738

5. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	5,250	16,862
Prepayments and accrued income	667	667
Other debtors	2,423	2,000
Director's loan account	549	253
Amounts owed by related parties	29,241	51,544

	38,130	71,326

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	861	-
Corporation tax	1,574	1,168
Other taxes and social security	400	-
VAT	132	1,192
Other creditors	-	1,100
Accruals and deferred income	682	508

	3,649	3,968

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East Mains Capital Advisory Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

7. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Other creditors	54,470	90,000

8. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	100	100

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2024
	£	£	£	£	£
Mr Harris Grant	253	1,908	(1,300 )	-	861

The above loan is unsecured, interest free and repayable on demand.

10. Related Party Transactions

Treen Ltd

As at 31 December 2024, the company was owed £23,709 (2023: £50,445) by Treen Ltd. A company with a common director.

East Mains Investments Ltd.

As at 31 December 2024, the company was owed £5,532 (2023: £774) by East Mains Investments Ltd. A company with a common director.

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