COMPANY REGISTRATION NUMBER:
SC829083
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Filleted Unaudited Financial Statements |
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|
Statement of Financial Position |
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31 March 2026
Current assets
|
Debtors |
4 |
1 |
|
Investments |
5 |
1 |
|
---- |
|
2 |
|
|
|
|
Creditors: amounts falling due within one year |
6 |
1 |
|
---- |
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Net current assets |
1 |
|
---- |
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Total assets less current liabilities |
1 |
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---- |
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|
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Capital and reserves
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Called up share capital |
1 |
|
---- |
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Shareholders funds |
1 |
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---- |
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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 comprehensive income has not been delivered.
For the period ending 31 March 2026 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 period in question in accordance with section 476
;
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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
15 September 2026
, and are signed on behalf of the board by:
Company registration number:
SC829083
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Notes to the Financial Statements |
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Period from 15 November 2024 to 31 March 2026
1.
General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is C/O Brodies Llp Capital Square, 58 Morrison Street, Edinburgh, EH3 8BP.
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.
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.
Debtors
|
31 Mar 26 |
|
£ |
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Other debtors |
1 |
|
---- |
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|
5.
Investments
|
31 Mar 26 |
|
£ |
|
Investments in group undertakings |
1 |
|
---- |
|
|
6.
Creditors:
amounts falling due within one year
|
31 Mar 26 |
|
£ |
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Other creditors |
1 |
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---- |
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7.
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.