Eka I (Scotland) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: SC644124

Eka I (Scotland) Limited

Filleted Unaudited Financial Statements

31 December 2025

Eka I (Scotland) Limited

Statement of Financial Position

31 December 2025

	2025	2024
Note	£	£

Current assets

Debtors	5	1	1
Investments	6	10	10
		----	----
		11	11

Creditors: amounts falling due within one year	7	( 10)	( 10)
		----	----
Net current assets		1	1
		----	----
Total assets less current liabilities		1	1
		----	----

Capital and reserves

Called up share capital	8	1	1
		----	----
Shareholders funds		1	1
		----	----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 December 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 were approved by the board of directors and authorised for issue on 27 August 2026 , and are signed on behalf of the board by:

JE Coker

Director

Company registration number: SC644124

Eka I (Scotland) Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 50 Lothian Road, Festival Square, Edinburgh, EH3 9WJ, Scotland.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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 financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue in respect of services provided by the company is recognised over the period the services are provided.

Financial instruments

Debtors are initially recognised at transaction value, as none contain in substance a financing transaction. Thereafter debtors are reviewed for impairment where there is objective evidence based on observable data that the balance may be impaired. The company does not hold collateral against its trade and other receivables so its exposure to credit risk is the net balance of trade and other debtors after allowance for impairment. The company only has short term receivables and payables. Its net current asset position is a reasonable measure of its liquidity at any given time.

4. Employee numbers

The average number of persons employed by the company during the year amounted to Nil (2024: 2 ).

5. Debtors

	2025	2024
	£	£
Trade debtors	1	1
	----	----

6. Investments

	2025	2024
	£	£
Investments in group undertakings	10	10
	----	----

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	10	10
	----	----

8. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	1	1	1	1
	----	----	----	----

9. Controlling party

The immediate parent entity is EKA Ventures LLP, a limited liability partnership incorporated in the United Kingdom. There is no ultimate controlling party.