1 November 2024 false No description of principal activity Taxfiler 2024.6 SC677101 business:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC677101 2024-10-31 SC677101 2024-11-01 2025-10-31 SC677101 business:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 SC677101 business:FilletedAccounts 2024-11-01 2025-10-31 SC677101 2025-10-31 SC677101 business:Director1 2024-11-01 2025-10-31 SC677101 business:RegisteredOffice 2024-11-01 2025-10-31 SC677101 2024-10-31 SC677101 core:WithinOneYear 2025-10-31 SC677101 core:WithinOneYear 2024-10-31 SC677101 core:AfterOneYear 2025-10-31 SC677101 core:AfterOneYear 2024-10-31 SC677101 core:ShareCapital core:PreviouslyStatedAmount 2025-10-31 SC677101 core:ShareCapital core:PreviouslyStatedAmount 2024-10-31 SC677101 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-10-31 SC677101 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-10-31 SC677101 core:PreviouslyStatedAmount 2025-10-31 SC677101 core:PreviouslyStatedAmount 2024-10-31 SC677101 business:SmallEntities 2024-11-01 2025-10-31 SC677101 countries:Scotland 2024-11-01 2025-10-31 SC677101 core:ComputerEquipment 2024-11-01 2025-10-31 SC677101 core:ComputerEquipment 2024-10-31 SC677101 core:ComputerEquipment 2025-10-31 SC677101 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure
Company Registration No. SC677101 (Scotland)
LEGAL EAGLE SCOTLAND LTD Unaudited accounts for the year ended 31 October 2025
LEGAL EAGLE SCOTLAND LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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LEGAL EAGLE SCOTLAND LTD Company Information for the year ended 31 October 2025
Director
Manishkumar Upadhyay
Company Number
SC677101 (Scotland)
Registered Office
ST. GEORGES BUILDING 3RD FLOOR 5 ST. VINCENT PLACE GLASGOW G1 2DH UNITED KINGDOM
Accountants
SK and Co 3rd Floor, St. Georges Building 5 St. Vincent Place Glasgow G1 2DH
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LEGAL EAGLE SCOTLAND LTD Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
5,524
483
Current assets
Inventories
72,550
89,000
Debtors
5
1,400
3,743
Cash at bank and in hand
31,713
3,040
105,663
95,783
Creditors: amounts falling due within one year
6
(67,940)
(95,799)
Net current assets/(liabilities)
37,723
(16)
Total assets less current liabilities
43,247
467
Creditors: amounts falling due after more than one year
7
(36,000)
-
Net assets
7,247
467
Capital and reserves
Called up share capital
100
100
Profit and loss account
7,147
367
Shareholders' funds
7,247
467
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 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 21 July 2026 and were signed on its behalf by
Manishkumar Upadhyay Director Company Registration No. SC677101
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LEGAL EAGLE SCOTLAND LTD Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
LEGAL EAGLE SCOTLAND LTD is a private company, limited by shares, registered in Scotland, registration number SC677101. The registered office is ST. GEORGES BUILDING 3RD FLOOR, 5 ST. VINCENT PLACE, GLASGOW, G1 2DH, UNITED KINGDOM.
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:
Computer equipment
Straight Line @ 33.33%
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 November 2024
724
Additions
5,717
At 31 October 2025
6,441
Depreciation
At 1 November 2024
241
Charge for the year
676
At 31 October 2025
917
Net book value
At 31 October 2025
5,524
At 31 October 2024
483
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LEGAL EAGLE SCOTLAND LTD Notes to the Accounts for the year ended 31 October 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
1,400
2,300
Accrued income and prepayments
-
1,443
1,400
3,743
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
11,516
10,984
VAT
3,017
3,964
Taxes and social security
591
4,500
Other creditors
29,510
14,645
Loans from directors
23,306
61,706
67,940
95,799
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
36,000
-
8
Average number of employees
During the year the average number of employees was 4 (2024: 6).
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