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Registered Number: SC668622
England and Wales
ECO MFA BUILDER LTD
Abridged Accounts
Period of accounts Start date: 01 August 2024 End date: 31 July 2025

ECO MFA BUILDER LTD Contents Page For the year ended 31 July 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

ECO MFA BUILDER LTD Accountants' Report For the year ended 31 July 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 July 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. More Than Accountants Limited 31 July 2025 .................................................... More Than Accountants Limited 5 Canon Court Institute Street BL1 1PZ 16 April 2026 1

ECO MFA BUILDER LTD Statement of Financial Position As at 31 July 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 31,343 |  | 10,485
|  | 31,343 |  | 10,485
Current assets |  |  |
Debtors |  | 815 |  | 0
Cash at bank and in hand |  | 663 |  | 630
|  | 1,478 |  | 630
Creditors: amount falling due within one year |  | (34,403) |  | (6,559)
Net current assets |  | (32,925) |  | (5,929)
Total assets less current liabilities |  | (1,582) |  | 4,556
Provisions for liabilities |  | (3,963) |  | (1,992)
Net assets |  | (5,545) |  | 2,564
Capital and reserves |  |  |
Called up share capital |  | 1,000 |  | 1,000
Profit and loss account |  | (6,545) |  | 1,564
Shareholders' funds |  | (5,545) |  | 2,564
For the year ended 31 July 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 members have not required the company to obtain an audit of its accounts for the year in question 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 accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. 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 by the director on 16 April 2026 and were signed by:
------------------------------- Yunfei ZHAO Director
2

ECO MFA BUILDER LTD Notes to the Abridged Financial Statements For the year ended 31 July 2025
General Information ECO MFA BUILDER LTD is a private company, limited by shares, registered in England and Wales, registration number SC668622, registration address 43 Meadowbank Road, Kirknewton, Scotland, EH27 8BH. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. 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 Sale of goods Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods. 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. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer and equipment | 25% RB
Plant and machinery etc | 25% RB
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
3. | Tangible fixed assets
Cost or valuation | Land and buildings |  | Plant and machinery etc |  | Total
| £ |  | £ |  | £
At 01 August 2024 | - |  | 16,089 |  | 16,089
Additions | 31,305 |  | - |  | 31,305
Disposals | - |  | - |  | -
At 31 July 2025 | 31,305 |  | 16,089 |  | 47,394
Depreciation
At 01 August 2024 | - |  | 5,604 |  | 5,604
Charge for year | - |  | 10,447 |  | 10,447
On disposals | - |  | - |  | -
At 31 July 2025 | - |  | 16,051 |  | 16,051
Net book values
Closing balance as at 31 July 2025 | 31,305 |  | 38 |  | 31,343
Opening balance as at 01 August 2024 | - |  | 10,485 |  | 10,485
3