2024-08-07 2025-08-31 2025-08-31 false SC818665 THE EFS PROPERTY GROUP LTD 2026-02-27 43330 false iso4217:GBP xbrli:pure SC818665 2024-08-06 SC818665 2025-08-31 SC818665 2024-08-07 2025-08-31 SC818665 2024-08-05 SC818665 2024-08-06 SC818665 2024-08-06 2024-08-06 SC818665 bus:SmallEntities 2024-08-07 2025-08-31 SC818665 bus:AuditExempt-NoAccountantsReport 2024-08-07 2025-08-31 SC818665 bus:AbridgedAccounts 2024-08-07 2025-08-31 SC818665 bus:PrivateLimitedCompanyLtd 2024-08-07 2025-08-31 SC818665 core:WithinOneYear 2025-08-31 SC818665 core:AfterOneYear 2025-08-31 SC818665 core:WithinOneYear 2024-08-06 SC818665 core:AfterOneYear 2024-08-06 SC818665 core:ShareCapital 2025-08-31 SC818665 core:SharePremium 2025-08-31 SC818665 core:RevaluationReserve 2025-08-31 SC818665 core:OtherReservesSubtotal 2025-08-31 SC818665 core:RetainedEarningsAccumulatedLosses 2025-08-31 SC818665 core:ShareCapital 2024-08-06 SC818665 core:SharePremium 2024-08-06 SC818665 core:RevaluationReserve 2024-08-06 SC818665 core:OtherReservesSubtotal 2024-08-06 SC818665 core:RetainedEarningsAccumulatedLosses 2024-08-06 SC818665 core:LandBuildings 2025-08-31 SC818665 core:PlantMachinery 2025-08-31 SC818665 core:Vehicles 2025-08-31 SC818665 core:FurnitureFittings 2025-08-31 SC818665 core:OfficeEquipment 2025-08-31 SC818665 core:NetGoodwill 2025-08-31 SC818665 core:IntangibleAssetsOtherThanGoodwill 2025-08-31 SC818665 core:ListedExchangeTraded 2025-08-31 SC818665 core:UnlistedNon-exchangeTraded 2025-08-31 SC818665 core:LandBuildings 2024-08-06 SC818665 core:PlantMachinery 2024-08-06 SC818665 core:Vehicles 2024-08-06 SC818665 core:FurnitureFittings 2024-08-06 SC818665 core:OfficeEquipment 2024-08-06 SC818665 core:NetGoodwill 2024-08-06 SC818665 core:IntangibleAssetsOtherThanGoodwill 2024-08-06 SC818665 core:ListedExchangeTraded 2024-08-06 SC818665 core:UnlistedNon-exchangeTraded 2024-08-06 SC818665 core:LandBuildings 2024-08-07 2025-08-31 SC818665 core:PlantMachinery 2024-08-07 2025-08-31 SC818665 core:Vehicles 2024-08-07 2025-08-31 SC818665 core:FurnitureFittings 2024-08-07 2025-08-31 SC818665 core:OfficeEquipment 2024-08-07 2025-08-31 SC818665 core:NetGoodwill 2024-08-07 2025-08-31 SC818665 core:IntangibleAssetsOtherThanGoodwill 2024-08-07 2025-08-31 SC818665 core:ListedExchangeTraded 2024-08-07 2025-08-31 SC818665 core:UnlistedNon-exchangeTraded 2024-08-07 2025-08-31 SC818665 core:MoreThanFiveYears 2024-08-07 2025-08-31 SC818665 core:Non-currentFinancialInstruments 2025-08-31 SC818665 core:Non-currentFinancialInstruments 2024-08-06 SC818665 dpl:CostSales 2024-08-07 2025-08-31 SC818665 dpl:DistributionCosts 2024-08-07 2025-08-31 SC818665 core:LandBuildings 2024-08-07 2025-08-31 SC818665 core:PlantMachinery 2024-08-07 2025-08-31 SC818665 core:Vehicles 2024-08-07 2025-08-31 SC818665 core:FurnitureFittings 2024-08-07 2025-08-31 SC818665 core:OfficeEquipment 2024-08-07 2025-08-31 SC818665 dpl:AdministrativeExpenses 2024-08-07 2025-08-31 SC818665 core:NetGoodwill 2024-08-07 2025-08-31 SC818665 core:IntangibleAssetsOtherThanGoodwill 2024-08-07 2025-08-31 SC818665 dpl:GroupUndertakings 2024-08-07 2025-08-31 SC818665 dpl:ParticipatingInterests 2024-08-07 2025-08-31 SC818665 dpl:GroupUndertakings core:ListedExchangeTraded 2024-08-07 2025-08-31 SC818665 core:ListedExchangeTraded 2024-08-07 2025-08-31 SC818665 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-08-07 2025-08-31 SC818665 core:UnlistedNon-exchangeTraded 2024-08-07 2025-08-31 SC818665 dpl:CostSales 2024-08-06 2024-08-06 SC818665 dpl:DistributionCosts 2024-08-06 2024-08-06 SC818665 core:LandBuildings 2024-08-06 2024-08-06 SC818665 core:PlantMachinery 2024-08-06 2024-08-06 SC818665 core:Vehicles 2024-08-06 2024-08-06 SC818665 core:FurnitureFittings 2024-08-06 2024-08-06 SC818665 core:OfficeEquipment 2024-08-06 2024-08-06 SC818665 dpl:AdministrativeExpenses 2024-08-06 2024-08-06 SC818665 core:NetGoodwill 2024-08-06 2024-08-06 SC818665 core:IntangibleAssetsOtherThanGoodwill 2024-08-06 2024-08-06 SC818665 dpl:GroupUndertakings 2024-08-06 2024-08-06 SC818665 dpl:ParticipatingInterests 2024-08-06 2024-08-06 SC818665 dpl:GroupUndertakings core:ListedExchangeTraded 2024-08-06 2024-08-06 SC818665 core:ListedExchangeTraded 2024-08-06 2024-08-06 SC818665 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-08-06 2024-08-06 SC818665 core:UnlistedNon-exchangeTraded 2024-08-06 2024-08-06 SC818665 core:NetGoodwill 2025-08-31 SC818665 core:IntangibleAssetsOtherThanGoodwill 2025-08-31 SC818665 core:LandBuildings 2025-08-31 SC818665 core:PlantMachinery 2025-08-31 SC818665 core:Vehicles 2025-08-31 SC818665 core:FurnitureFittings 2025-08-31 SC818665 core:OfficeEquipment 2025-08-31 SC818665 core:AfterOneYear 2025-08-31 SC818665 core:WithinOneYear 2025-08-31 SC818665 core:ListedExchangeTraded 2025-08-31 SC818665 core:UnlistedNon-exchangeTraded 2025-08-31 SC818665 core:ShareCapital 2025-08-31 SC818665 core:SharePremium 2025-08-31 SC818665 core:RevaluationReserve 2025-08-31 SC818665 core:OtherReservesSubtotal 2025-08-31 SC818665 core:RetainedEarningsAccumulatedLosses 2025-08-31 SC818665 core:NetGoodwill 2024-08-06 SC818665 core:IntangibleAssetsOtherThanGoodwill 2024-08-06 SC818665 core:LandBuildings 2024-08-06 SC818665 core:PlantMachinery 2024-08-06 SC818665 core:Vehicles 2024-08-06 SC818665 core:FurnitureFittings 2024-08-06 SC818665 core:OfficeEquipment 2024-08-06 SC818665 core:AfterOneYear 2024-08-06 SC818665 core:WithinOneYear 2024-08-06 SC818665 core:ListedExchangeTraded 2024-08-06 SC818665 core:UnlistedNon-exchangeTraded 2024-08-06 SC818665 core:ShareCapital 2024-08-06 SC818665 core:SharePremium 2024-08-06 SC818665 core:RevaluationReserve 2024-08-06 SC818665 core:OtherReservesSubtotal 2024-08-06 SC818665 core:RetainedEarningsAccumulatedLosses 2024-08-06 SC818665 core:NetGoodwill 2024-08-05 SC818665 core:IntangibleAssetsOtherThanGoodwill 2024-08-05 SC818665 core:LandBuildings 2024-08-05 SC818665 core:PlantMachinery 2024-08-05 SC818665 core:Vehicles 2024-08-05 SC818665 core:FurnitureFittings 2024-08-05 SC818665 core:OfficeEquipment 2024-08-05 SC818665 core:AfterOneYear 2024-08-05 SC818665 core:WithinOneYear 2024-08-05 SC818665 core:ListedExchangeTraded 2024-08-05 SC818665 core:UnlistedNon-exchangeTraded 2024-08-05 SC818665 core:ShareCapital 2024-08-05 SC818665 core:SharePremium 2024-08-05 SC818665 core:RevaluationReserve 2024-08-05 SC818665 core:OtherReservesSubtotal 2024-08-05 SC818665 core:RetainedEarningsAccumulatedLosses 2024-08-05 SC818665 core:AfterOneYear 2024-08-07 2025-08-31 SC818665 core:WithinOneYear 2024-08-07 2025-08-31 SC818665 core:Non-currentFinancialInstruments core:CostValuation 2024-08-07 2025-08-31 SC818665 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-08-07 2025-08-31 SC818665 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-08-07 2025-08-31 SC818665 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-08-07 2025-08-31 SC818665 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-08-07 2025-08-31 SC818665 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-08-07 2025-08-31 SC818665 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-08-07 2025-08-31 SC818665 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-08-07 2025-08-31 SC818665 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-08-07 2025-08-31 SC818665 core:Non-currentFinancialInstruments core:CostValuation 2025-08-31 SC818665 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-08-31 SC818665 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-08-31 SC818665 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-08-31 SC818665 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-08-31 SC818665 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-08-31 SC818665 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-08-31 SC818665 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-08-31 SC818665 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-08-31 SC818665 core:Non-currentFinancialInstruments core:CostValuation 2024-08-06 SC818665 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-08-06 SC818665 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-08-06 SC818665 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-08-06 SC818665 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-08-06 SC818665 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-08-06 SC818665 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-08-06 SC818665 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-08-06 SC818665 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-08-06 SC818665 bus:Director1 2024-08-07 2025-08-31

THE EFS PROPERTY GROUP LTD

Registered Number
SC818665
(Scotland)

Unaudited Financial Statements for the Period ended
31 August 2025

THE EFS PROPERTY GROUP LTD
Company Information
for the period from 7 August 2024 to 31 August 2025

Director | WESTWOOD, Craig

Registered Address | 6 Bogwood Court
| Mayfield
| Dalkeith
| EH22 5DG

Registered Number | SC818665 (Scotland)

THE EFS PROPERTY GROUP LTD
Balance Sheet as at
31 August 2025

| Notes | 2025
--- | --- | ---
|  | £ |  | £
Current assets |  |  |  |
Debtors | 3 | 155 |  |
Cash at bank and on hand |  | 12,000 |  |
|  | 12,155 |  |
Creditors amounts falling due within one year | 4 | (12,360) |  |
Net current assets (liabilities) |  |  |  | (205)
Total assets less current liabilities |  |  |  | (205)
Net assets |  |  |  | (205)
Capital and reserves |  |  |  |
Called up share capital |  |  |  | 155
Profit and loss account |  |  |  | (360)
Shareholders' funds |  |  |  | (205)

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 27 February 2026, and are signed on its behalf by:
WESTWOOD, Craig Director Registered Company No. SC818665

THE EFS PROPERTY GROUP LTD
Notes to the Financial Statements
for the period ended 31 August 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

2. | Average number of employees
--- | ---

|  | 2025
| Average number of employees during the year | 0

3. | Debtors: amounts due within one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Called up share capital not paid, current asset | 155
| Total | 155

4. | Creditors: amounts due within one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Other creditors | 12,000
| Accrued liabilities and deferred income | 360
| Total | 12,360