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Registered number: SC362539 EAST COAST DRAINAGE SOLUTIONS LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
EAST COAST DRAINAGE SOLUTIONS LIMITED
COMPANY INFORMATION
Directors | Mr G A Dobbie
| Mr S G Harvey
Registered number | SC362539
Registered office | 60 Strathern Road
| Broughty Ferry
| Dundee
| DD5 1PH
Accountants | EQ Accountants Limited
| Chartered Accountants
| Pentland House
| Saltire Centre
| Glenrothes
| Fife
| KY6 2AH
EAST COAST DRAINAGE SOLUTIONS LIMITED REGISTERED NUMBER:SC362539
STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 158,319 |  | 203,080
|  |  | 158,319 |  | 203,080
Current assets |  |  |  |  |
Stocks |  | 795 |  | 825 |
Debtors: amounts falling due within one year | 5 | 117,142 |  | 119,354 |
Cash at bank and in hand |  | 141,571 |  | 138,348 |
|  | 259,508 |  | 258,527 |
Creditors: amounts falling due within one year | 6 | (88,927) |  | (121,127) |
Net current assets |  |  | 170,581 |  | 137,400
Total assets less current liabilities |  |  | 328,900 |  | 340,480
Creditors: amounts falling due after more than one year | 7 |  | (925) |  | (3,269)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (39,580) |  | (49,967) |
|  |  | (39,580) |  | (49,967)
Net assets |  |  | 288,395 |  | 287,244
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 2,000 |  | 2,000
Profit and loss account |  |  | 286,395 |  | 285,244
|  |  | 288,395 |  | 287,244
Page 1
EAST COAST DRAINAGE SOLUTIONS LIMITED REGISTERED NUMBER:SC362539
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 SEPTEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 October 2025.
................................................ Mr G A Dobbie | ................................................ Mr S G Harvey
Director | Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
EAST COAST DRAINAGE SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
The Company is limited by shares and incorporated in Scotland; Registration Number SC362539. The registered office address is 60 Strathern Road, Broughty Ferry, Dundee, DD5 1PH. The financial statements are presented in Sterling which is the functional currency of the Company and rounded to the nearest £. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Leased assets: the Company as lessee
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase 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 creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period. Page 3
EAST COAST DRAINAGE SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.4 | Pension
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date. Page 4
EAST COAST DRAINAGE SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Factory upgrade | - | 20% straight line
|  |  |  | Plant and machinery | - | 10% - 25% straight line
|  |  |  | Motor vehicles | - | 25% straight line
|  |  |  | Office equipment | - | 33% straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | Stocks
Stocks are stated at the lower of cost and net realisable value.
| 2.8 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Statement of financial position 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 realise the asset and settle the liability simultaneously.
| 2.9 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 11 (2024 - 11).
Page 5
EAST COAST DRAINAGE SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Tangible fixed assets
|  | Factory upgrade | Plant and machinery | Motor vehicles | Office equipment | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 October 2024 | 14,135 | 307,308 | 161,845 | 4,933 | 488,221
| Additions | - | - | 22,400 | - | 22,400
| Disposals | - | - | (38,027) | - | (38,027)
| At 30 September 2025 | 14,135 | 307,308 | 146,218 | 4,933 | 472,594
| Depreciation |  |  |  |  |
| At 1 October 2024 | 11,308 | 180,306 | 89,827 | 3,700 | 285,141
| Charge for the year on owned assets | 2,827 | 33,104 | 30,673 | 557 | 67,161
| Disposals | - | - | (38,027) | - | (38,027)
| At 30 September 2025 | 14,135 | 213,410 | 82,473 | 4,257 | 314,275
| Net book value |  |  |  |  |
| At 30 September 2025 | - | 93,898 | 63,745 | 676 | 158,319
| At 30 September 2024 | 2,827 | 127,002 | 72,018 | 1,233 | 203,080
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 115,134 | 116,324
| Prepayments and accrued income | 2,008 | 3,030
|  | 117,142 | 119,354
Page 6
EAST COAST DRAINAGE SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 39,649
| Trade creditors | 8,760 | 9,443
| Other taxation and social security | 68,106 | 62,037
| Obligations under finance lease and hire purchase contracts | 9,626 | 6,712
| Other creditors | 555 | 2,126
| Accruals and deferred income | 1,880 | 1,160
|  | 88,927 | 121,127
| Secured loans Obligations under finance lease and hire purchase contracts are secured against the relevant assets.
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 925 | 3,269
| Secured loans Obligations under finance lease and hire purchase contracts are secured against the relevant assets.
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1,000 (2024 - 1,000) Ordinary A shares of £1.00 each | 1,000 | 1,000
|  | 1,000 (2024 - 1,000) Ordinary B shares of £1.00 each | 1,000 | 1,000
|  |  | 2,000 | 2,000
Page 7