REGISTERED NUMBER: SC663556 (Scotland)

Unaudited Financial Statements for the Year Ended 30 June 2026

for

Ep Ecology Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

E Paterson

REGISTERED OFFICE:

Ground Floor Central

Colonsay House

GSO Business Park

East Kilbride

G74 5PG

REGISTERED NUMBER:

SC663556 (Scotland)

ACCOUNTANTS:

Mackay & Co

Chartered Accountants

Unit 8

Golspie Business Park

Golspie

Sutherland

KW10 6UB

FIXED ASSETS

Tangible assets

4

77,986

80,442

CURRENT ASSETS

Debtors

72,880

59,091

Cash at bank

6,227

41,591

79,107

100,682

CREDITORS

Amounts falling due within one year

65,664

53,881

NET CURRENT ASSETS

13,443

46,801

TOTAL ASSETS LESS CURRENT LIABILITIES

91,429

127,243

CREDITORS

Amounts falling due after more than one year

(26,786

)

(34,754

)

PROVISIONS FOR LIABILITIES

(19,497

)

(20,111

)

NET ASSETS

45,146

72,378

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

45,046

72,278

45,146

72,378

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement and an abridged Balance Sheet for the year ended 30 June 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 September 2026 and were signed by:

E Paterson - Director

1.	STATUTORY INFORMATION

Ep Ecology 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.

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 the cost less estimated residual value of each asset over its estimated useful life.

Motor Vehicle - 25% reducing balance

Computer Equipment - 33% reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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

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 10 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 July 2025

107,706

Additions

9,716

At 30 June 2026

117,422

DEPRECIATION

At 1 July 2025

27,264

Charge for year

12,172

At 30 June 2026

39,436

NET BOOK VALUE

At 30 June 2026

77,986

At 30 June 2025

80,442