Company Registration No. SC187490 (Scotland)
E.T.A. Enclosures (UK) Limited
Unaudited accounts
for the year ended 31 December 2025
E.T.A. Enclosures (UK) Limited
Unaudited accounts
Contents
E.T.A. Enclosures (UK) Limited
Company Information
for the year ended 31 December 2025
Company Number
SC187490 (Scotland)
Registered Office
168 Bath Street
Glasgow
G2 4TP
Scotland
Accountants
Orry Consultancy Limited
11 Bonnyton Drive
Eaglesham
Glasgow
G76 0LT
E.T.A. Enclosures (UK) Limited
Statement of financial position
as at 31 December 2025
Tangible assets
49,321
57,064
Inventories
731,227
736,627
Cash at bank and in hand
164,562
337,502
Creditors: amounts falling due within one year
(840,105)
(1,048,015)
Net current assets
912,663
844,859
Net assets
961,984
901,923
Called up share capital
1,000
1,000
Profit and loss account
960,984
900,923
Shareholders' funds
961,984
901,923
For the year ending 31 December 2025 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 23 April 2026 and were signed on its behalf by
Aldo Turati
Director
Company Registration No. SC187490
E.T.A. Enclosures (UK) Limited
Notes to the Accounts
for the year ended 31 December 2025
E.T.A. Enclosures (UK) Limited is a private company, limited by shares, registered in Scotland, registration number SC187490. The registered office is 168 Bath Street, Glasgow, G2 4TP, Scotland.
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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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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:
Land & buildings
10% Straight Line
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Straight Line
Fixtures & fittings
25% Reducing Balance
Computer equipment
33% Straight Line
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
E.T.A. Enclosures (UK) Limited
Notes to the Accounts
for the year ended 31 December 2025
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Contributions payable to defined contribution retirement benefit schemes are recognised in the profit and loss account when due.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Intangible fixed assets
Goodwill
At 31 December 2025
25,000
At 31 December 2025
25,000
E.T.A. Enclosures (UK) Limited
Notes to the Accounts
for the year ended 31 December 2025
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Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At cost
At 1 January 2025
132,585
227,672
-
360,257
Additions
-
5,954
8,495
14,449
At 31 December 2025
132,585
233,626
8,495
374,706
At 1 January 2025
111,801
191,392
-
303,193
Charge for the year
10,203
10,927
1,062
22,192
At 31 December 2025
122,004
202,319
1,062
325,385
At 31 December 2025
10,581
31,307
7,433
49,321
At 31 December 2024
20,784
36,280
-
57,064
Amounts falling due within one year
Trade debtors
793,431
754,682
Other debtors
63,548
64,063
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Creditors: amounts falling due within one year
2025
2024
Trade creditors
120,264
78,977
Amounts owed to group undertakings and other participating interests
523,730
745,025
Taxes and social security
134,115
144,296
Other creditors
61,996
79,717
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Operating lease commitments
2025
2024
At 31 December 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
125,562
125,562
Later than one year and not later than five years
502,248
502,248
Later than five years
172,648
298,210
E.T.A. Enclosures (UK) Limited
Notes to the Accounts
for the year ended 31 December 2025
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Transactions with related parties
During the year, E.T.A. Enclosures (UK) Limited purchased goods for resale from its parent company E.T.A. S.P.A. This amounted to £ 2,640,166 ( 2024 : £ 2,760,888 ). At the balance sheet date the total amount due to the parent company was
£ 523,730, ( 2024 : £ 745,025 ).
The ultimate parent company of E.T.A. Enclosures (UK) Limited is E.T.A. S.P.A. and its registered off is Via Monte, Barzaghino 6, Canzo, 22035, Italy.
The ultimate parent company, E.T.A. S.P.A. acts as cross guarantor for E.T.A. Enclosures ( UK ) Limited in relation to leasing commitments.
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Average number of employees
During the year the average number of employees was 8 (2024: 8).