EDC INTEGRATED LIMITED


Directors	BROWN, Nicholas Mark S
	GUTHRIE, John Richard
	HOOD, Simon Leonard
	MCCULLOUGH, David Alistair
	MILLS, Julian Rice
	SUTTON, Shaun William


Company Secretary	HOOD, Simon


Registered Address	45 Kilpatrick Drive
	Riverfront
	Erskine
	PA8 7AF


Registered Number	SC495333 (Scotland)

Statement of Financial Position
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		238,265		-
Investments	5		562,538		549,500
Investment property	4		334,018		262,266
			1,134,821		811,766
Current assets
Debtors	6	-		8,000
Cash at bank and on hand		3,183		1,633
		3,183		9,633
Creditors amounts falling due within one year	7	(31,317)		(12,919)
Net current assets (liabilities)			(28,134)		(3,286)
Total assets less current liabilities			1,106,687		808,480
Creditors amounts falling due after one year	8		(305,361)		(89,821)
Net assets			801,326		718,659
Capital and reserves
Called up share capital			147		110
Share premium			136,338		-
Other reserves			(123,337)		-
Profit and loss account			788,178		718,549
Shareholders' funds			801,326		718,659

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 21 July 2026, and are signed on its behalf by:

HOOD, Simon Leonard
Director
Registered Company No. SC495333

EDC INTEGRATED LIMITED

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Dividend income
	Dividend income is recognised when the right to receive payment is established.

	Defined contribution pension plan
	The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in other creditors in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. 

Contributions to defined contribution plans are expensed in the period to which they relate.  Amounts not paid are shown in other creditors in the Statement of Financial Position.  The assets of the plan are held separately from the company in independently administered funds.

	Share-based payments
	The Company operates an HMRC-approved Share Incentive Plan under which equity instruments of the Company are granted to employees of its subsidiary undertakings. The SIP is accounted for as an equity-settled share-based payment arrangement in accordance with FRS 102 Section 26. The fair value of the equity instruments granted is measured at the grant date, based on the estimated market value of the shares at that date. The cost of the awards is recognised over the period during which the employees become unconditionally entitled to the shares (the vesting period), with a corresponding increase in equity. Where SIP awards relate to services received by subsidiary undertakings, the Company recognises the value of the awards as an increase in its investment in those subsidiaries, with a corresponding credit to equity. No expense is recognised for awards that do not vest due to failure to satisfy service conditions. The Company does not revise the amount recognised for awards that vest based on changes in the market value of its shares after the grant date.

Share-based payments

The Company operates an HMRC-approved Share Incentive Plan under which equity instruments of the Company are granted to employees of its subsidiary undertakings.  The SIP is accounted for as an equity-settled share-based payment arrangement in accordance with FRS 102 Section 26.

The fair value of the equity instruments granted is measured at the grant date, based on the estimated market value of the shares at that date.  The cost of the awards is recognised over the period during which the employees become unconditionally entitled to the shares (the vesting period), with a corresponding increase in equity.

Where SIP awards relate to services received by subsidiary undertakings, the Company recognises the value of the awards as an increase in its investment in those subsidiaries, with a corresponding credit to equity.

No expense is recognised for awards that do not vest due to failure to satisfy service conditions.  The Company does not revise the amount recognised for awards that vest based on changes in the market value of its shares after the grant date.

	Current taxation
	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 fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Where estimated residual value at the balance sheet date is considered to be equivalent to cost, no depreciation will be charged. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or valuation less depreciation.  Where estimated residual value at the balance sheet date is considered to be equivalent to cost, no depreciation will be charged.

The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement

Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Land and buildings	2

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.

	Investment property
	Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate. These values are adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Income Statement.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Financial instruments
	The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

	Share capital
	Shares issued under the SIP are recognised as share capital and share premium when legally issued. The share premium account represents the excess of proceeds over the nominal value of shares issued and is presented within equity. The repurchase of the Company's own shares, including shares acquired from SIP participants, is recognised as a deduction from equity. No gain or loss is recognised in profit or loss on the purchase, sale, cancellation or reissue of the Company's own equity instruments.

Share capital

Shares issued under the SIP are recognised as share capital and share premium when legally issued.  The share premium account represents the excess of proceeds over the nominal value of shares issued and is presented within equity.

The repurchase of the Company's own shares, including shares acquired from SIP participants, is recognised as a deduction from equity.  No gain or loss is recognised in profit or loss on the purchase, sale, cancellation or reissue of the Company's own equity instruments.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Land & buildings	Total
	£	£
Cost or valuation
Additions	238,265	238,265
At 31 December 25	238,265	238,265
Net book value
At 31 December 25	238,265	238,265
At 31 December 24	-	-

4.	Investment property
	The fair value of the investment property at 31 December 2025, has been arrived at on the basis of a valuation carried out at that date by the company directors, who are not professionally qualified valuers. The directors are of the opinion that cost continues to be an accurate representation of fair value at the year end.


		£
	Fair value at 01 January 25	262,266
	Additions	71,752
	At 31 December 25	334,018

5.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 January 25	549,500	549,500
Additions	13,038	13,038
At 31 December 25	562,538	562,538
Net book value
At 31 December 25	562,538	562,538
At 31 December 24	549,500	549,500

	Notes
	¹Investments in group undertakings and participating interests

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	-	8,000
Total	-	8,000

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	26,317	10,319
Amounts owed to related parties	2,600	1,400
Accrued liabilities and deferred income	2,400	1,200
Total	31,317	12,919

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	305,361	89,821
Total	305,361	89,821

9.	Secured creditors
	The bank loan is secured by a standard security over the investment property along with a floating charge over all the property and undertakings of the company. The lender holds a holds a floating charge over all the property and undertakings of the company's wholly owned subsidiaries.