REGISTERED NUMBER: SC684256 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Eco Gen Contractors Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P McDevitt

Mrs E McDevitt

Miss N M McDevitt

D J E McDevitt

REGISTERED OFFICE:

Unit 5a Fountain Way

Blackparks Industrial Estate

Commerce Road

Stranraer

Dumfries & Galloway

DG9 7UD

REGISTERED NUMBER:

SC684256 (Scotland)

ACCOUNTANTS:

McMillan Bain & Company

27 High Park Avenue

Stranraer

Dumfries & Galloway

DG9 0DE

FIXED ASSETS

Tangible assets

4

274,338

396,125

Investments

5

-

49,975

Investment property

6

-

368,334

274,338

814,434

CURRENT ASSETS

Stocks

10,000

20,000

Debtors

199,578

419,232

Cash at bank

20,168

288,667

229,746

727,899

CREDITORS

Amounts falling due within one year

368,549

643,460

NET CURRENT (LIABILITIES)/ASSETS

(138,803

)

84,439

TOTAL ASSETS LESS CURRENT LIABILITIES

135,535

898,873

CREDITORS

Amounts falling due after more than one year

(51,511

)

(78,386

)

PROVISIONS FOR LIABILITIES

(34,774

)

(54,264

)

NET ASSETS

49,250

766,223

CAPITAL AND RESERVES

Called up share capital

7

100

100

Non-distributable reserve

8

-

57,218

Retained earnings

49,150

708,905

SHAREHOLDERS' FUNDS

49,250

766,223

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 August 2026 and were signed on its behalf by:

P McDevitt - Director

1.	STATUTORY INFORMATION

Eco Gen Contractors Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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 historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. 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 or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 29 (2025 - 30 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

546,779

Disposals

(130,962

)

At 31 March 2026

415,817

DEPRECIATION

At 1 April 2025

150,654

Charge for year

46,835

Eliminated on disposal

(56,010

)

At 31 March 2026

141,479

NET BOOK VALUE

At 31 March 2026

274,338

At 31 March 2025

396,125

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 April 2025

166,338

Disposals

(55,838

)

At 31 March 2026

110,500

DEPRECIATION

At 1 April 2025

52,055

Charge for year

20,719

Eliminated on disposal

(24,429

)

At 31 March 2026

48,345

NET BOOK VALUE

At 31 March 2026

62,155

At 31 March 2025

114,283

5.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

2026

2025

£

£

Crypto currency additions

49,975

49,975

Disposals

(49,975

)

-

-

49,975

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

368,334

Additions

89,718

Disposals

(471,637

)

Revaluations

13,585

At 31 March 2026

-

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

368,334

Fair value at 31 March 2026 is represented by:

£

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

50

Ordinary Shares

1

50

50

50

B Ordinary

1

50

50

100

100

8.

RESERVES

Non-distributable

reserve

£

At 1 April 2025

57,218

Fair value movement

(57,218

)

At 31 March 2026

-