1 November 2024 v2026.29.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBPSC7123892024-11-012025-10-31SC7123892025-10-31SC7123892024-10-31SC712389core:WithinOneYear2025-10-31SC712389core:WithinOneYear2024-10-31SC712389core:ShareCapital2025-10-31SC712389core:ShareCapital2024-10-31SC712389core:RetainedEarningsAccumulatedLosses2025-10-31SC712389core:RetainedEarningsAccumulatedLosses2024-10-31SC712389bus:Director12024-11-012025-10-31SC712389bus:Director22024-11-012025-10-31SC712389bus:RegisteredOffice2024-11-012025-10-31SC712389core:PlantMachinery2024-11-012025-10-31SC712389core:OfficeEquipment2024-11-012025-10-31SC712389core:FurnitureFittings2024-11-012025-10-31SC7123892023-11-012024-10-31SC712389core:PlantMachinery2024-11-01SC712389core:PlantMachinery2025-10-31SC712389core:PlantMachinery2024-10-31SC71238912024-11-012025-10-31SC712389countries:Scotland2024-11-012025-10-31SC712389bus:AuditExempt-NoAccountantsReport2024-11-012025-10-31SC712389bus:PrivateLimitedCompanyLtd2024-11-012025-10-31SC712389bus:SmallEntities2024-11-012025-10-31SC712389bus:FullAccounts2024-11-012025-10-31
Company registration number:
SC712389
EDKR Ltd
Unaudited Filleted Financial Statements for the year ended
31 October 2025
EDKR Ltd
Statement of Financial Position
31 October 2025
20252024
Note££
Fixed assets    
Tangible assets 5
68,672
 
87,990
 
Current assets    
Debtors 6
65,876
 
64,757
 
Cash at bank and in hand
74,073
 
46,861
 
139,949
 
111,618
 
Creditors: amounts falling due within one year 7
(56,873
 )
(53,633
 )
Net current assets
83,076
 
57,985
 
Total assets less current liabilities 151,748   145,975  
Capital and reserves    
Called up share capital
10
 
10
 
Profit and loss account
151,738
 
145,965
 
Shareholders funds
151,748
 
145,975
 
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.
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.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
30 July 2026
, and are signed on behalf of the board by:
C Zhang
S Wan
DirectorDirector
Company registration number:
SC712389
EDKR Ltd
Notes to the Financial Statements
Year ended
31 October 2025

1 General information

The company is a private company limited by shares and is registered in Scotland. The address of the registered office is
30-32 Moss Street
,
Paisley
,
PA1 1BA
, Scotland.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to 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 assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, 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.

Current tax

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.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Plant and machinery
15% straight line
Office equipment
15% straight line
Fixtures and fittings
15% straight line

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4 Average number of employees

The average number of persons employed by the company during the year was
24
(2024:
19.00
).

5 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 November 2024
132,518
 
Additions
658
 
At
31 October 2025
133,176
 
Depreciation  
At
1 November 2024
44,528
 
Charge
19,976
 
At
31 October 2025
64,504
 
Carrying amount  
At
31 October 2025
68,672
 
At 31 October 2024
87,990
 

6 Debtors

20252024
££
Trade debtors
15,876
 
14,757
 
Other debtors
50,000
 
50,000
 
65,876
 
64,757
 

7 Creditors: amounts falling due within one year

20252024
££
Trade creditors
16,890
 
21,297
 
Taxation and social security
24,353
 
1,567
 
Other creditors
15,630
 
30,769
 
56,873
 
53,633