EAST RIGG LODGES LIMITED


Directors	SCANLAN, Mairi
	SCANLAN, Mitchel David


Registered Address	C/O East Rigg House,
	Unnamed Road
	Balerno
	EH14 7JR


Registered Number	SC821159 (Scotland)

Statement of Financial Position
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	4		39,512		-
			39,512		-
Current assets
Debtors	5	145		772
Cash at bank and on hand		23,182		1,910
		23,327		2,682
Creditors amounts falling due within one year	6	(22,114)		-
Net current assets (liabilities)			1,213		2,682
Total assets less current liabilities			40,725		2,682
Creditors amounts falling due after one year	7		(16,801)		-
Net assets			23,924		2,682
Capital and reserves
Called up share capital			5		5
Profit and loss account			23,919		2,677
Shareholders' funds			23,924		2,682

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 9 June 2026, and are signed on its behalf by:

SCANLAN, Mitchel David
Director
Registered Company No. SC821159

EAST RIGG LODGES LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares, registered in Scotland. The address of the registered office is C/O East Rigg House, Balerno, EH14 7JR, Scotland.

	Statement of compliance
	These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

	Basis of preparation
	The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.

	Judgements and key sources of estimation uncertainty
	For the year, the directors do not consider there to be any areas of material judgment or estimation uncertainty.

	Revenue from sale of goods
	Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Revenue from sale of goods

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred
or to be incurred in respect of the transactions can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Tangible fixed assets and depreciation

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.


		Straight line (years)
	Vehicles	5
	Office Equipment	4

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Financial instruments
	A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

	Related parties
	The company is wholly owned by its parent entity, East Rigg Estate Limited, which holds 100% of its share capital. At 31 March 2025, there was CR balance of £13,295 due to East Rigg Estate Limited (2025 - DR £772) by this entity which is presented as an asset in the financial statements. There were no other transactions with related parties during the year.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Further information regarding the company's income
	Disclosure Exemptions The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. Its financial statements are consolidated into the financial statements of (enter name of group financial statements) which can be obtained from (enter detail). As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented. (c) Disclosures in respect of share-based payments have not been presented. (d) No disclosure has been given for the aggregate remuneration of key management personnel.

Further information regarding the company's income

Disclosure Exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. Its financial statements
are consolidated into the financial statements of (enter name of group financial statements) which can be
obtained from (enter detail). As such, advantage has been taken of the following disclosure exemptions
available under paragraph 1.12 of FRS 102:
(a) No cash flow statement has been presented for the company.
(b) Disclosures in respect of financial instruments have not been presented.
(c) Disclosures in respect of share-based payments have not been presented.
(d) No disclosure has been given for the aggregate remuneration of key management personnel.

4.	Tangible fixed assets

	Vehicles	Office Equipment	Total
	£	£	£
Cost or valuation
Additions	41,062	1,994	43,056
At 31 March 26	41,062	1,994	43,056
Depreciation and impairment
Charge for year	3,421	123	3,544
At 31 March 26	3,421	123	3,544
Net book value
At 31 March 26	37,641	1,871	39,512
At 31 March 25	-	-	-

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Other debtors	145	772
Total	145	772

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Taxation and social security	2,019	-
Finance lease and HP contracts	5,600	-
Other creditors	14,495	-
Total	22,114	-

7.	Creditors: amounts due after one year

	2026	2025
	£	£
Other creditors	16,801	-
Total	16,801	-

8.	Related party transactions
	The company is wholly owned by its parent entity, East Rigg Estate Limited, which holds 100% of its share capital. At 31 March 2026, the company was due a balance of £14,495 to East Rigg Estate Limited (2025 - DR £772) by this entity which is presented as a liability in the financial statements. There were no other transactions with related parties during the year.