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Company Registration No. SC409667 (Scotland)
Earth Tech LPS Ltd Unaudited accounts for the year ended 31 October 2025
Earth Tech LPS Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Earth Tech LPS Ltd Company Information for the year ended 31 October 2025
Directors
Lee Hirst Martin Innes
Company Number
SC409667 (Scotland)
Registered Office
Unit 6 101 High Street Bonnyrigg Midlothian EH19 2ET Scotland
Accountants
DC Accountancy Services (Edinburgh) Ltd 105 Forrest Place Armadale West Lothian EH48 2GZ
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Earth Tech LPS Ltd Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
5
27,658
41,715
Current assets
Inventories
18,560
12,000
Debtors
6
142,686
199,175
Cash at bank and in hand
1,297,516
850,935
1,458,762
1,062,110
Creditors: amounts falling due within one year
7
(372,727)
(194,833)
Net current assets
1,086,035
867,277
Total assets less current liabilities
1,113,693
908,992
Creditors: amounts falling due after more than one year
8
(8,857)
(148,507)
Provisions for liabilities
Deferred tax
(6,914)
(10,429)
Net assets
1,097,922
750,056
Capital and reserves
Called up share capital
4
4
Profit and loss account
1,097,918
750,052
Shareholders' funds
1,097,922
750,056
For the year ending 31 October 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 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 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 of Directors and authorised for issue on 17 December 2025 and were signed on its behalf by
Lee Hirst Director Company Registration No. SC409667
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Earth Tech LPS Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Earth Tech LPS Ltd is a private company, limited by shares, registered in Scotland, registration number SC409667. The registered office is Unit 6, 101 High Street, Bonnyrigg, Midlothian, EH19 2ET, Scotland.
2
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Plant & machinery
20% Straight Line
Motor vehicles
25% Straight Line
Fixtures & fittings
20% Straight Line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred taxation
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.
Leased assets
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.
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Earth Tech LPS Ltd Notes to the Accounts for the year ended 31 October 2025
4
Intangible fixed assets
Goodwill
£
Cost
At 1 November 2024
10,000
At 31 October 2025
10,000
Amortisation
At 1 November 2024
10,000
At 31 October 2025
10,000
Net book value
At 31 October 2025
-
5
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 November 2024
47,659
34,346
82,005
At 31 October 2025
47,659
34,346
82,005
Depreciation
At 1 November 2024
11,915
28,375
40,290
Charge for the year
11,915
2,142
14,057
At 31 October 2025
23,830
30,517
54,347
Net book value
At 31 October 2025
23,829
3,829
27,658
At 31 October 2024
35,744
5,971
41,715
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
142,686
199,175
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
8,777
10,000
VAT
45,127
38,773
Obligations under finance leases and hire purchase contracts
5,061
5,061
Trade creditors
5,636
24,200
Taxes and social security
168,769
115,760
Other creditors
425
391
Loans from directors
137,924
-
Accruals
1,008
648
372,727
194,833
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Earth Tech LPS Ltd Notes to the Accounts for the year ended 31 October 2025
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
-
9,497
Obligations under finance leases and hire purchase contracts
8,857
13,917
Loans from directors
-
125,093
8,857
148,507
9
Average number of employees
During the year the average number of employees was 7 (2024: 7).
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