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Company Registration No. SC585372 (Scotland)
Edinburgh And London Limited Unaudited accounts for the year ended 31 January 2026
Edinburgh And London Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Edinburgh And London Limited Company Information for the year ended 31 January 2026
Directors
Susan Adair-Brown Cameron Adair-Brown Tmothy Christopher Adair-Brown Caroline Loudon John Brown
Company Number
SC585372 (Scotland)
Registered Office
2A Station Yard Hospital Road Haddington East Lothian EH41 3PP Scotland
Accountants
AGL Tax Solutions LLP 2A Station Yard Haddington East Lothian EH41 3PP
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Edinburgh And London Limited Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Investment property
4
- 
240,000 
Investments
5
351,252 
312,282 
351,252 
552,282 
Current assets
Debtors
6
- 
13,189 
Cash at bank and in hand
274,814 
37,915 
274,814 
51,104 
Creditors: amounts falling due within one year
7
(1,030)
(7,693)
Net current assets
273,784 
43,411 
Net assets
625,036 
595,693 
Capital and reserves
Called up share capital
11,000 
11,000 
Share premium
527,000 
527,000 
Profit and loss account
87,036 
57,693 
Shareholders' funds
625,036 
595,693 
For the year ending 31 January 2026 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 28 July 2026 and were signed on its behalf by
John Brown Director Company Registration No. SC585372
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Edinburgh And London Limited Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
Edinburgh And London Limited is a private company, limited by shares, registered in Scotland, registration number SC585372. The registered office is 2A Station Yard, Hospital Road, Haddington, East Lothian, EH41 3PP, 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
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue. The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Investment property
Investment property is shown at its most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Pension costs
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
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Edinburgh And London Limited Notes to the Accounts for the year ended 31 January 2026
Presentation currency
The accounts are presented in £ sterling.
4
Investment property
2026 
£ 
Fair value at 1 February 2025
240,000 
Disposals
(240,000)
At 31 January 2026
- 
5
Investments
Other investments 
£ 
Valuation at 1 February 2025
312,282 
Additions
10,000 
Fair value adjustments
28,970 
Valuation at 31 January 2026
351,252 
6
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
- 
2,405 
Other debtors
- 
10,784 
- 
13,189 
7
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
- 
(34)
Taxes and social security
- 
597 
Other creditors
- 
6,000 
Accruals
1,030 
1,130 
1,030 
7,693 
8
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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