Easthaven Maintenance And Letting Limited

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Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—8

Report to the directors on the preparation of the unaudited statutory accounts of Easthaven Maintenance And Letting Limited for the year ended 30 June 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Easthaven Maintenance And Letting Limited which comprise the Profit and Loss Account, the 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 the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Easthaven Maintenance And Letting Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Easthaven Maintenance And Letting Limited and state those matters that we have agreed to state to the directors of Easthaven Maintenance And Letting Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Easthaven Maintenance And Letting Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Easthaven Maintenance And Letting Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Easthaven Maintenance And Letting Limited . You consider that Easthaven Maintenance And Letting 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 accounts of Easthaven Maintenance And Letting 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 financial statements.

15 January 2026

Nuvo Scotland Limited

Bankhead Drive

City South Office Park

Portlethen

Aberdeen

AB12 4XX

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Easthaven Maintenance And Letting Limited

Balance Sheet

As At 30 June 2025

Balance Sheet

Registered number: SC361273

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		103,959		101,206

			103,959		101,206
CURRENT ASSETS
Debtors	6	34,309		30,243
Cash at bank and in hand		93,860		75,936

		128,169		106,179
Creditors: Amounts Falling Due Within One Year	7	(181,090 )		(148,353 )

NET CURRENT ASSETS (LIABILITIES)			(52,921 )		(42,174 )

TOTAL ASSETS LESS CURRENT LIABILITIES			51,038		59,032

Creditors: Amounts Falling Due After More Than One Year	8		(49,814 )		(57,022 )

NET ASSETS			1,224		2,010

CAPITAL AND RESERVES
Called up share capital	10		10		10
Profit and Loss Account			1,214		2,000

SHAREHOLDERS' FUNDS			1,224		2,010

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Easthaven Maintenance And Letting Limited

Balance Sheet (continued)

As At 30 June 2025

For the year ending 30 June 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 M Crombie

Director

14 January 2026

The notes on pages 4 to 8 form part of these financial statements.

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Easthaven Maintenance And Letting Limited

Notes to the Financial Statements

For The Year Ended 30 June 2025

Notes to the Financial Statements

1. General Information

Easthaven Maintenance And Letting Limited is a private company, limited by shares, incorporated in Scotland, registered number SC361273 . The registered office is 8 St Mary's Place, Aberdeen, AB11 6HL.

The presentation currency of the financial statements is the Pound Sterling (£).

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 sale of goods and 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. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Assets held under finance leases are depreciated in the same way as owned assets.

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:

Freehold	2% on cost
Improvments to Property	2% on cost
Plant & Machinery	25% on cost
Fixtures & Fittings	20% on cost
Computer Equipment	33% on cost

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

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Easthaven Maintenance And Letting Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

2.6. Financial Instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.

Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.

Basic financial liabilities

Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.

Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.

Financial liabilities are derecognised when the company's contractual obligations are discharged.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

2.7. 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.

Deferred tax

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2024: 10)

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Easthaven Maintenance And Letting Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 July 2024	23,800

As at 30 June 2025	23,800

Amortisation
As at 1 July 2024	23,800

As at 30 June 2025	23,800

Net Book Value
As at 30 June 2025	-

As at 1 July 2024	-

5. Tangible Assets

	Land & Property
	Freehold	Improvments to Property	Plant & Machinery	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 July 2024	91,503	7,190	1,563	5,349
Additions	-	1,700	-	149

As at 30 June 2025	91,503	8,890	1,563	5,498

Depreciation
As at 1 July 2024	1,525	117	637	3,484
Provided during the period	1,830	170	349	84

As at 30 June 2025	3,355	287	986	3,568

Net Book Value
As at 30 June 2025	88,148	8,603	577	1,930

As at 1 July 2024	89,978	7,073	926	1,865


	Computer Equipment	Total
	£	£
Cost
As at 1 July 2024	4,355	109,960
Additions	5,077	6,926

As at 30 June 2025	9,432	116,886

Depreciation
As at 1 July 2024	2,991	8,754
Provided during the period	1,740	4,173

As at 30 June 2025	4,731	12,927

...CONTINUED

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Easthaven Maintenance And Letting Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

Net Book Value
As at 30 June 2025	4,701	103,959

As at 1 July 2024	1,364	101,206

6. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	2,852	3,970
Other debtors	20,520	26,273
Directors' loan accounts	10,937	-

	34,309	30,243

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	42,044	37,102
Bank loans and overdrafts	5,180	4,361
Corporation tax	96,192	67,430
Other taxes and social security	2,278	1,203
VAT	27,287	24,731
Other creditors	7,878	12,028
Accruals and deferred income	231	805
Directors' loan accounts	-	693

	181,090	148,353

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

	2025	2024
	£	£
Bank loans	49,814	57,022

9. Secured Creditors

The company has granted a standard charge in favour of The Royal Bank of Scotland PLC over the property known as 8 St Marys Place, Aberdeen, AB11 6HL.

Included in creditors are the following secured amounts.

	2025		2024
	£		£
Bank loans and overdrafts	54,994		61,383

10. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
5 Ordinary A shares of £ 1.00 each	5	5
5 Ordinary B shares of £ 1.00 each	5	5

	10	10

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Easthaven Maintenance And Letting Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

11. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	25,921	49,632
Later than one year and not later than five years	23,129	51,820

	49,050	101,452

12. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 July 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 June 2025
	£	£	£	£	£
Mr Malcolm Crombie	(246 )	7,072	-	-	6,825
Mr Duncan Robbie	(446 )	4,558	-	-	4,112

The above loans are interest free and have no fixed repayment terms.

13. Ultimate Controlling Party

The company is under the control of it's directors by virtue of their combined ownership of 100% of the issued share capital.

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