REGISTERED NUMBER: SC150813 (Scotland)

Ecosse Unique Limited

Unaudited Financial Statements

for the Year Ended 31st October 2025

Page

Company information

1

Balance sheet

2

to

3

Notes to the financial statements

4

to

6

Director:

M Breed

Registered office:

Monksford Road

Newtown St Boswells

Roxburghshire

TD6 0SB

Registered number:

SC150813 (Scotland)

Accountants:

Rennie Welch LLP

Academy House

Shedden Park Road

Kelso

Roxburghshire

TD5 7AL

Fixed assets

Tangible assets

4

179,773

184,932

Current assets

Debtors

5

51,612

17,902

Cash at bank

7,444,920

6,551,566

7,496,532

6,569,468

Creditors

Amounts falling due within one year

6

2,740,844

2,451,325

Net current assets

4,755,688

4,118,143

Total assets less current liabilities

4,935,461

4,303,075

Provisions for liabilities

3,875

3,454

Net assets

4,931,586

4,299,621

Capital and reserves

Called up share capital

10,200

10,200

Share premium

5,150

5,150

Capital redemption reserve

16,100

16,100

Retained earnings

4,900,136

4,268,171

4,931,586

4,299,621

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

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

The director acknowledges his 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 1st May 2026 and were signed by:

M Breed - Director

1.	Statutory information

Ecosse Unique 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 and represents amounts receivable for goods supplied and services rendered, stated net of Value Added Tax.

Income is recognised when holiday rental services have been delivered to customers such that risks and rewards of ownership have transferred to them.

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.

Heritable property

-

4% on reducing balance

Fixtures and fittings

-

10% on reducing balance

Office equipment

-

20% on reducing balance

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

Financial instruments

The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, accruals and other creditors.

Trade debtors, trade creditors, accruals and other creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

Provisions

Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

Employee benefits

Short term employee benefits, including holiday pay, are recognised as an expense in the Statement of Income and Retained Earnings in the period in which they are incurred.

Going concern

The director has considered the company's financial position for a minimum period of 12 months and beyond from the date of signing these financial statements and has an expectation that the company should be in a position to continue trading in the current format for the foreseeable future. Accordingly, he continues to adopt the going concern basis in preparing these financial statements.

3.	Employees and directors

The average number of employees during the year was 15 (2024 - 16 ) .

4.	Tangible fixed assets

Fixtures

Heritable

and

Office

property

fittings

equipment

Totals

£

£

£

£

Cost

At 1st November 2024

340,155

22,008

23,290

385,453

Additions

-

377

5,053

5,430

Disposals

-

-

(6,556

)

(6,556

)

At 31st October 2025

340,155

22,385

21,787

384,327

Depreciation

At 1st November 2024

169,038

15,989

15,494

200,521

Charge for year

6,844

639

2,045

9,528

Eliminated on disposal

-

-

(5,495

)

(5,495

)

At 31st October 2025

175,882

16,628

12,044

204,554

Net book value

At 31st October 2025

164,273

5,757

9,743

179,773

At 31st October 2024

171,117

6,019

7,796

184,932

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

51,612

17,519

Other debtors

-

383

51,612

17,902

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

15,865

3,241

Taxation and social security

377,449

347,172

Other creditors

2,347,530

2,100,912

2,740,844

2,451,325