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Registration number: SC812255

Eagas Consulting Ltd
Unaudited Financial Statements
for the Period from 1 January 2025 to 31 March 2026

Eagas Consulting Ltd

Contents

Statement of Financial Position | 1
Notes to the Unaudited Financial Statements | 2 to 5

Eagas Consulting Ltd

(Registration number: SC812255)
Statement of Financial Position as at 31 March 2026

| Note | 2026 £ | 2024 £
Fixed assets |  |  |
Other financial assets | 4 | 6,162 | 13,496
Current assets |  |  |
Debtors | 5 | - | 6,866
Cash at bank and in hand |  | 1,820 | 42,750
|  | 1,820 | 49,616
Creditors: Amounts falling due within one year | 6 | (7,963) | (55,266)
Net current liabilities |  | (6,143) | (5,650)
Net assets |  | 19 | 7,846
Capital and reserves |  |  |
Called up share capital |  | 10 | 10
Retained earnings |  | 9 | 7,836
Shareholders' funds |  | 19 | 7,846

For the financial period ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the Company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The Directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 25 May 2026 and signed on its behalf by:

......................................... RT Urquhart Director

Eagas Consulting Ltd

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 31 March 2026

1 | General information

The Company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
29 Commercial Street
Dundee
Tayside
DD1 3DG
Scotland

These financial statements were authorised for issue by the Board on 25 May 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements have been prepared in sterling which is the functional currency of the entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Eagas Consulting Ltd

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 31 March 2026

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual agreement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3 | Staff numbers

The average number of persons employed by the Company (including Directors) during the period, was 2 (2024 - 2).

Eagas Consulting Ltd

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 31 March 2026

4 | Other financial assets (current and non-current)

| Financial assets at fair value through profit and loss £ | Total £
Non-current financial assets
Cost or valuation
At 1 January 2025 | 13,496 | 13,496
Fair value adjustments | 1,531 | 1,531
Disposals | (8,865) | (8,865)
At 31 March 2026 | 6,162 | 6,162
Impairment
Carrying amount
At 31 March 2026 | 6,162 | 6,162

5 | Debtors

Current | 2026 £ | 2024 £
Trade debtors | - | 6,866
| - | 6,866

6 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2024 £
Due within one year |  |
Taxation and social security | 2,738 | 22,621
Accruals and deferred income | 1,710 | 1,488
Other creditors | 3,515 | 31,157
| 7,963 | 55,266

Eagas Consulting Ltd

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 31 March 2026

7 | Dividends

Interim dividends paid

|  | 2026 £ |  | 2024 £
Interim dividend of 1,750.00 (2024 - 7,540.00) per each Ordinary A |  | 8,750 |  | 37,700
Interim dividend of 1,750.00 (2024 - 5,329.60) per each Ordinary B |  | 8,750 |  | 26,648
|  | 17,500 |  | 64,348