Silverfin false false 31/12/2025 01/01/2025 31/12/2025 Panu Lehti 17/07/2020 05 March 2026 The principal activity of the Company is to operate as a cost centre for its parent company.
The income in the period has been generated through the recharge of expenses to the parent company. SC667794 2025-12-31 SC667794 bus:Director1 2025-12-31 SC667794 2024-12-31 SC667794 core:CurrentFinancialInstruments 2025-12-31 SC667794 core:CurrentFinancialInstruments 2024-12-31 SC667794 core:ShareCapital 2025-12-31 SC667794 core:ShareCapital 2024-12-31 SC667794 core:RetainedEarningsAccumulatedLosses 2025-12-31 SC667794 core:RetainedEarningsAccumulatedLosses 2024-12-31 SC667794 core:OtherPropertyPlantEquipment 2024-12-31 SC667794 core:OtherPropertyPlantEquipment 2025-12-31 SC667794 bus:OrdinaryShareClass1 2025-12-31 SC667794 2025-01-01 2025-12-31 SC667794 bus:FilletedAccounts 2025-01-01 2025-12-31 SC667794 bus:SmallEntities 2025-01-01 2025-12-31 SC667794 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 SC667794 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC667794 bus:Director1 2025-01-01 2025-12-31 SC667794 core:OtherPropertyPlantEquipment core:TopRangeValue 2025-01-01 2025-12-31 SC667794 2024-01-01 2024-12-31 SC667794 core:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 SC667794 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 SC667794 bus:OrdinaryShareClass1 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: SC667794 (Scotland)

# AUGMENT.ECO LTD

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH THE REGISTRAR

AUGMENT.ECO LTD

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025

Contents

AUGMENT.ECO LTD

## BALANCE SHEET

AS AT 31 DECEMBER 2025
AUGMENT.ECO LTD

## BALANCE SHEET (continued)

AS AT 31 DECEMBER 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 115 |  | 528
|  | 115 |  | 528
Current assets |  |  |  |
Debtors | 4 | 7,000 |  | 25,000
Cash at bank and in hand | 5 | 8,476 |  | 3,599
|  | 15,476 |  | 28,599
Creditors: amounts falling due within one year | 6 | ( 10,393) |  | ( 22,847)
Net current assets |  | 5,083 |  | 5,752
Total assets less current liabilities |  | 5,198 |  | 6,280
Net assets |  | 5,198 |  | 6,280
Capital and reserves |  |  |  |
Called-up share capital | 7 | 100 |  | 100
Profit and loss account |  | 5,098 |  | 6,180
Total shareholder's funds |  | 5,198 |  | 6,280

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Augment.Eco Ltd (registered number: SC667794) were approved and authorised for issue by the Director on 05 March 2026. They were signed on its behalf by:

Panu Lehti Director |

AUGMENT.ECO LTD

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025
AUGMENT.ECO LTD

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Augment.Eco Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is C/O Johnston Carmichael Bishop's Court, 29 Albyn Place, Aberdeen, AB10 1YL, Scotland, United Kingdom.
The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Profit and Loss Account in the period in which they arise.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business.
Revenue is recognised when the company is entitled to income in exchange for the provision of services provided to their customers.

##### Employee benefits

Short term benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc. | 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include deposits held at call with banks.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
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 assets
Basic financial assets, which include debtors and bank balances, are measured at transaction price including transaction costs.

Basic financial liabilities
Basic financial liabilities, including creditors are recognised at transaction price.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 11 |  | 12

#### 3. Tangible assets

| Plant and machinery etc. |  | Total
| £ |  | £
Cost |  |  |
At 01 January 2025 | 1,239 |  | 1,239
At 31 December 2025 | 1,239 |  | 1,239
Accumulated depreciation |  |  |
At 01 January 2025 | 711 |  | 711
Charge for the financial year | 413 |  | 413
At 31 December 2025 | 1,124 |  | 1,124
Net book value |  |  |
At 31 December 2025 | 115 |  | 115
At 31 December 2024 | 528 |  | 528

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 7,000 |  | 25,000

#### 5. Cash and cash equivalents

| 2025 |  | 2024
| £ |  | £
Cash at bank and in hand | 8,476 |  | 3,599

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 4,476 |  | 1,530
Taxation and social security | 1 |  | 16,856
Other creditors | 5,916 |  | 4,461
| 10,393 |  | 22,847

#### 7. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 8. Related party transactions

The Company has availed of the exemption provided in FRS 102 Section 33 Related Party Disclosures not to disclose transactions entered into with fellow group companies that are wholly owned within the group of companies of which the Company is a wholly owned member.