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Company Registration No. SC560303 (Scotland)
Edrom Associates Ltd Unaudited accounts for the year ended 31 March 2026
Edrom Associates Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Edrom Associates Ltd Company Information for the year ended 31 March 2026
Director
Mark McKnockiter
Company Number
SC560303 (Scotland)
Registered Office
1 Edrom Manse Cottages Edrom Duns Berwickshire TD11 3PX
Accountants
Ideo Business Services Ltd Unit 4 Standhill Industrial Est Whitburn Road Bathgate EH48 2HR
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Edrom Associates Ltd Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Current assets
Debtors
5
212
212
Cash at bank and in hand
-
3,848
212
4,060
Creditors: amounts falling due within one year
6
(1,823)
(5,826)
Net current liabilities
(1,611)
(1,766)
Net liabilities
(1,611)
(1,766)
Capital and reserves
Called up share capital
2
2
Profit and loss account
(1,613)
(1,768)
Shareholders' funds
(1,611)
(1,766)
For the year ending 31 March 2026 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 March 2026 and were signed on its behalf by
Mark McKnockiter Director Company Registration No. SC560303
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Edrom Associates Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Edrom Associates Ltd is a private company, limited by shares, registered in Scotland, registration number SC560303. The registered office is 1 Edrom Manse Cottages, Edrom, Duns, Berwickshire, TD11 3PX.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
33%
4
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 April 2025
1,773
At 31 March 2026
1,773
Depreciation
At 1 April 2025
1,773
At 31 March 2026
1,773
Net book value
At 31 March 2026
-
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Other debtors
212
212
6
Creditors: amounts falling due within one year
2026
2025
£
£
Loans from directors
1,453
5,394
Accruals
370
432
1,823
5,826
- 5 -
Edrom Associates Ltd Notes to the Accounts for the year ended 31 March 2026
7
Average number of employees
During the year the average number of employees was 1 (2025: 1).
- 6 -