Eco Offices Ltd

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

Registered number: SC798284

		28 February 2025
	Notes	£	£
FIXED ASSETS
Investment Properties	4		282,274

			282,274
Creditors: Amounts Falling Due Within One Year	5	(283,556 )

NET CURRENT ASSETS (LIABILITIES)			(283,556 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(1,282 )

NET LIABILITIES			(1,282 )

CAPITAL AND RESERVES
Called up share capital	6		2
Profit and Loss Account			(1,284 )

SHAREHOLDERS' FUNDS			(1,282)

For the period ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their 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 Robin Ghosh

Director

29/12/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Eco Offices Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC798284 . The registered office is 64 Wellington Chambers, Fort Street, Ayr, KA7 1EH.

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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. The directors have confirmed they will continue to support the company.

2.3. Significant judgements and estimations

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimate are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Financial Instruments

Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realize the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortized cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortized.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payment ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortized.

Equity instruments

...CONTINUED

Page 2

Page 3

Eco Offices Ltd

Notes to the Financial Statements (continued)

For the Period 8 February 2024 to 28 February 2025

2.5. Financial Instruments - continued

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2.6. Reporting Period

The reporting period length is greater than one year due to the long accounting period from the date of incorporation to the first chosen reporting period end date. As this is the company’s first set of financial statements, there are no comparative figures for the prior period.

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL

4. Investment Property

	28 February 2025
	£
Fair Value
As at 8 February 2024	-
Additions	282,274

As at 28 February 2025	282,274

The investment property is held at fair value. The directors are of the opinion that the value at 28th February 2025 is a fair reflection of the current market value, based on their knowledge of local market conditions.

5. Creditors: Amounts Falling Due Within One Year

	28 February 2025
	£
Other creditors	283,556

6. Share Capital

	28 February 2025
	£
Allotted, Called up and fully paid	2

7. Directors Advances, Credits and Guarantees

Included within "Creditors: Amounts Falling Due Within One Year" are amounts due to the directors of £282,272. The amounts are repayable on demand and bear no interest.

Page 3