Company registration number SC826056 (Scotland)
THE CORPORATE CHRISTMAS TREE COMPANY EOT TRUSTEE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
THE CORPORATE CHRISTMAS TREE COMPANY EOT TRUSTEE LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2
THE CORPORATE CHRISTMAS TREE COMPANY EOT TRUSTEE LIMITED
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
2025
Notes
£
£
Reserves
3
-

For the financial period ended 31 October 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 23 February 2026 and are signed on its behalf by:
Covenant Financial Limited
Director
Company registration number SC826056 (Scotland)
THE CORPORATE CHRISTMAS TREE COMPANY EOT TRUSTEE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2025
- 2 -
1
Accounting policies
Company information

The Corporate Christmas Tree Company EOT Trustee Limited is a private company limited by guarantee incorporated in Scotland. The registered office is Unit 4 Ruthvenfield Avenue, Inveralmond Industrial Estate, Perth, PH1 3WB.

1.1
Reporting period

The accounting period is from incorporation on 16 October 2024 to 31 October 2025. There are no comparatives.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Profit and loss account

The company has not traded during the period. During this time, the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.

1.5
Taxation

The company is not carrying on a business for the purposes of making a profit and is therefore exempt from corporation tax.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
Number
Total
0
3
Members' liability

The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.

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