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REGISTERED NUMBER: SC363914 (Scotland)

Ecoventures (UK) Limited

Financial Statements For The Year Ended 31 December 2025

Ecoventures (UK) Limited (Registered number: SC363914)

Contents of the Financial Statements

For The Year Ended 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 8 |

Ecoventures (UK) Limited

Company Information

For The Year Ended 31 December 2025

| DIRECTOR: | Miss S C Pern

| REGISTERED OFFICE: | Park House Centre

| South Street

| Elgin

| Moray

| IV30 1JB

| REGISTERED NUMBER: | SC363914 (Scotland)

| ACCOUNTANTS: | The Long Partnership

| Park House Centre

| South Street

| Elgin

| IV30 1JB

Ecoventures (UK) Limited (Registered number: SC363914)

Balance Sheet

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 213,380 |  | 232,521 |  |

213,380 |  | 232,521 |  |

CURRENT ASSETS

Stocks | 7,187 |  | 5,341 |  |

Debtors | 6 | 9,561 |  | 7,676 |  |

Cash at bank and in hand | 194,009 |  | 192,873 |  |

210,757 |  | 205,890 |  |

CREDITORS

Amounts falling due within one year | 7 | 15,432 |  | 10,164 |  |

NET CURRENT ASSETS | 195,325 |  | 195,726 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 408,705 |  | 428,247 |  |

PROVISIONS FOR LIABILITIES | 9 | 10,911 |  | 14,548 |  |

NET ASSETS | 397,794 |  | 413,699 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | 11 | 397,694 |  | 413,599 |  |

SHAREHOLDERS' FUNDS | 397,794 |  | 413,699 |  |

Ecoventures (UK) Limited (Registered number: SC363914)

Balance Sheet - continued

31 December 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 17 April 2026 and were signed by:

Miss S C Pern - Director

Ecoventures (UK) Limited (Registered number: SC363914)

Notes to the Financial Statements

For The Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Ecoventures (UK) Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill is the amount paid in connection with the acquisition of a business in 2009. After initially being amortised evenly over its initial estimated useful life of twenty years, the remainder (from 1 January 2016) is now being amortised evenly over its remaining estimated useful life of five years

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Website is being amortised evenly over its estimated useful life of five years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Equipment | - | 25% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Ecoventures (UK) Limited (Registered number: SC363914)

Notes to the Financial Statements - continued

For The Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 3 ) .

4. | INTANGIBLE FIXED ASSETS

| Other |

| intangible |

| Goodwill |  | assets |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025

| and 31 December 2025 | 17,500 |  | 1,830 |  | 19,330 |  |

| AMORTISATION

| At 1 January 2025

| and 31 December 2025 | 17,500 |  | 1,830 |  | 19,330 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  | - |  | - |  |

| At 31 December 2024 | - |  | - |  | - |  |

5. | TANGIBLE FIXED ASSETS

| Land and |

| buildings |  | Equipment |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025

| and 31 December 2025 | 155,953 |  | 211,037 |  | 366,990 |  |

| DEPRECIATION

| At 1 January 2025 | - |  | 134,469 |  | 134,469 |  |

| Charge for year | - |  | 19,141 |  | 19,141 |  |

| At 31 December 2025 | - |  | 153,610 |  | 153,610 |  |

| NET BOOK VALUE

| At 31 December 2025 | 155,953 |  | 57,427 |  | 213,380 |  |

| At 31 December 2024 | 155,953 |  | 76,568 |  | 232,521 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 1,270 |  | - |  |

| Other debtors | 8,291 |  | 7,676 |  |

9,561 |  | 7,676 |  |

Ecoventures (UK) Limited (Registered number: SC363914)

Notes to the Financial Statements - continued

For The Year Ended 31 December 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 1,219 |  | 395 |  |

| Taxation and social security | 7,791 |  | 4,398 |  |

| Other creditors | 6,422 |  | 5,371 |  |

15,432 |  | 10,164 |  |

8. | SECURED DEBTS

| The Royal bank of Scotland has a floating charge over the assets of the company.

9. | PROVISIONS FOR LIABILITIES

| 31.12.25 |  | 31.12.24

£ | £ |

| Deferred tax | 10,911 |  | 14,548 |  |

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 14,548 |  |

| Provided during year | (3,637 | ) |

| Balance at 31 December 2025 | 10,911 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

11. | RESERVES

| Retained

| earnings

£ |

| At 1 January 2025 | 413,599 |  |

| Profit for the year | 14,095 |  |

| Dividends | (30,000 | ) |

| At 31 December 2025 | 397,694 |  |

12. | RELATED PARTY DISCLOSURES

| During the year, total dividends of £30,000 (2024 - £30,000) were paid to the director .

Ecoventures (UK) Limited (Registered number: SC363914)

Notes to the Financial Statements - continued

For The Year Ended 31 December 2025

12. | RELATED PARTY DISCLOSURES - continued

| Miss S C Pern

| is a director in the company

| Included in other creditors is an interest free directors loan. There are no repayment terms.

| 31.12.25 |  | 31.12.24

£ | £ |

| Amount due to related party at the balance sheet date | 867 |  | 946 |  |

13. | ULTIMATE CONTROLLING PARTY

| The controlling party is Miss S C Pern.

| The ultimate controlling party is Miss S C Pern.

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

Ecoventures (UK) Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ecoventures (UK) Limited for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Ecoventures (UK) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Ecoventures (UK) Limited and state those matters that we have agreed to state to the director of Ecoventures (UK) Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ecoventures (UK) Limited and its director for our work or for this report.

It is your duty to ensure that Ecoventures (UK) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Ecoventures (UK) Limited. You consider that Ecoventures (UK) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Ecoventures (UK) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

The Long Partnership

Park House Centre

South Street

Elgin

IV30 1JB

17 April 2026