Eco Offices Scotland Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: SC828851

		30 November 2025
	Notes	£	£
FIXED ASSETS
Investment Properties	4		251,255

			251,255
CURRENT ASSETS
Debtors	5	49,505
Cash at bank and in hand		250

		49,755
Creditors: Amounts Falling Due Within One Year	6	(301,958 )

NET CURRENT ASSETS (LIABILITIES)			(252,203 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(948 )

NET LIABILITIES			(948 )

CAPITAL AND RESERVES
Called up share capital	7		2
Profit and Loss Account			(950 )

SHAREHOLDERS' FUNDS			(948)

For the period ending 30 November 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Robin Ghosh

Director

11/08/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Eco Offices Scotland Limited is a private company, limited by shares, incorporated in Scotland, registered number SC828851 . The registered office is 19 Miller Road, Ayr, KA7 2BX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

2.2. Significant judgements and estimations

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimate are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

2.3. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.4. Reporting Period

The reporting period length is greater than one year due to the long accounting period from the date of incorporation to the first chosen reporting period end date. As this is the company’s first set of financial statements, there are no comparative figures for the prior period.

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL

4. Investment Property

	30 November 2025
	£
Fair Value
As at 13 November 2024	-
Additions	251,255

As at 30 November 2025	251,255

The investment property is held at fair value. The directors are of the opinion that the value at 30th November 2025 is a fair reflection of the current market value, based on their knowledge of local market conditions.

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Eco Offices Scotland Limited

Notes to the Financial Statements (continued)

For the Period 13 November 2024 to 30 November 2025

5. Debtors

	30 November 2025
	£
Due within one year
Other debtors	49,505

6. Creditors: Amounts Falling Due Within One Year

	30 November 2025
	£
Other creditors	301,958

Included within "Other creditors" are amounts due to the directors of £301,008. The amounts are repayable on demand and bear no interest.

7. Share Capital

	30 November 2025
	£
Allotted, Called up and fully paid	2

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