Esteem EOT Limited 31/03/2026 iXBRL

Company registration number: SC726120

Esteem EOT Limited

Company limited by guarantee

Unaudited filleted financial statements

31 March 2026

Esteem EOT Limited

Company limited by guarantee

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Esteem EOT Limited

Company limited by guarantee

Directors and other information


	Directors	S G C Mackenzie
		A W Findlater
		Dr L Shearer


	Company number	SC726120


	Registered office	The Whisky Bond
		Suite 5,Floor 6
		2 Dawson Road
		Glasgow
		G4 9SS


	Accountants	Barrie Scott & Co.
		16-18 Weir Street
		Falkirk
		FK1 1RA

Esteem EOT Limited

Company limited by guarantee

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Esteem EOT Limited

Year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Esteem EOT Limited for the year ended 31 March 2026 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation -of-accounts-revised-june-2020.

This report is made solely to the board of directors of Esteem EOT Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Esteem EOT Limited and state those matters that we have agreed to state to the board of directors of Esteem EOT Limited as a body, in this report in accordance with the requirements of ICAS as detailed at https://www.icas.com/regulation-technical-resources/documents /framework- for-the-preparation-of-accounts-revised-june-2020. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Esteem EOT Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Esteem EOT Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Esteem EOT Limited. You consider that Esteem EOT Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Esteem EOT Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Barrie Scott & Co.

Accountants & Tax Advisers

16-18 Weir Street

Falkirk

FK1 1RA

22 June 2026

Esteem EOT Limited

Company limited by guarantee

Statement of financial position

31 March 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Investments	6	1,500,011		1,500,011
		_______		_______
			1,500,011		1,500,011

Creditors: amounts falling due
within one year	7	( 11)		( 11)
		_______		_______
Net current liabilities			( 11)		( 11)
			_______		_______
Total assets less current liabilities			1,500,000		1,500,000

Creditors: amounts falling due
after more than one year	8		( 892,000)		( 1,119,000)
			_______		_______
Net assets			608,000		381,000
			_______		_______

Capital and reserves
Profit and loss account			608,000		381,000
			_______		_______
Members funds			608,000		381,000
			_______		_______

For the year 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 financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 02 June 2026 , and are signed on behalf of the board by:

S G C Mackenzie

Director

Company registration number: SC726120

Esteem EOT Limited

Company limited by guarantee

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by guarantee, registered in Scotland. The address of the registered office is The Whisky Bond, Suite 5,Floor 6, 2 Dawson Road, Glasgow, G4 9SS.

2. Statement of compliance

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

3. Accounting policies

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.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the company 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.

4. Limited by guarantee

The company is incorporated as a company limited by guarantee of its members, not having share capital. Every member of the company undertakes to contribute to the assets of the company, in the event of the same being wound up while he/she is a member or within one year after he/she ceases to be a member, for payment of the debts and liabilities of the company contracted before he/she ceased to be a member, and of the costs, charges and expenses of winding up and for such amount as may be required, not exceeding £1.

5. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2025: 3 ).

6. Investments

	Shares in group undertakings and participating interests	Total
	£	£
Cost
At 1 April 2025 and 31 March 2026	1,500,011	1,500,011
	_______	_______
Impairment
At 1 April 2025 and 31 March 2026	-	-
	_______	_______
Carrying amount
At 31 March 2026	1,500,011	1,500,011
	_______	_______
At 31 March 2025	1,500,011	1,500,011
	_______	_______

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Other creditors	11	11
	_______	_______

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Other creditors	892,000	1,119,000
	_______	_______