Eagle Orchid Management Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC370733 (Scotland)

Financial Statements for the Year Ended 31 March 2026

for

Eagle Orchid Management Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

N A Armour

SECRETARY:

Mrs J Armour

REGISTERED OFFICE:

C/O A J Croll & Company

19 Bon Accord Crescent

Aberdeen

AB11 6DE

REGISTERED NUMBER:

SC370733 (Scotland)

ACCOUNTANTS:

A J Croll & Company

19 Bon Accord Crescent

Aberdeen

Aberdeenshire

AB11 6DE

FIXED ASSETS

Tangible assets

4

65,711

80,282

Investments

5

2,000

67,711

82,282

CURRENT ASSETS

Debtors

6

116,428

49,371

Cash at bank and in hand

201,994

214,802

318,422

264,173

CREDITORS

Amounts falling due within one year

7

210,578

151,502

NET CURRENT ASSETS

107,844

112,671

TOTAL ASSETS LESS CURRENT
LIABILITIES

175,555

194,953

CREDITORS

Amounts falling due after more than one
year

8

(31,678

)

(49,810

)

PROVISIONS FOR LIABILITIES

(11,516

)

(19,422

)

NET ASSETS

132,361

125,721

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

132,261

125,621

SHAREHOLDERS' FUNDS

132,361

125,721

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 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.

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 18 September 2026 and were signed by:

N A Armour - Director

1.	STATUTORY INFORMATION

Eagle Orchid Management Services Limited 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.

At the time of approving the financial statements the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

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.

Fixtures and fittings

-

33% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

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.

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 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

COST

At 1 April 2025

12,307

118,080

27,932

158,319

Additions

-

7,036

At 31 March 2026

12,307

118,080

34,968

165,355

DEPRECIATION

At 1 April 2025

6,718

44,070

27,249

78,037

Charge for year

1,806

18,612

1,189

21,607

At 31 March 2026

8,524

62,682

28,438

99,644

NET BOOK VALUE

At 31 March 2026

3,783

55,398

6,530

65,711

At 31 March 2025

5,589

74,010

683

80,282

5.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

31.3.26

31.3.25

£

Investment

2,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

14,720

11,990

Amounts owed by group undertakings

-

27,013

Other debtors

101,708

10,368

116,428

49,371

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Hire purchase contracts

21,880

20,690

Trade creditors

5,760

3,105

Amounts owed to group undertakings

5,841

7,383

Taxation and social security

13,907

33,709

Other creditors

163,190

86,615

210,578

151,502

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.3.26

31.3.25

£

Hire purchase contracts

31,678

49,810

9.

LOANS

Other Creditors includes a Director Loan Account Balance of £71,313 (2025 -£21,723)

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following amounts are due to N A Armour a director subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

N A Armour

Balance outstanding at start of year

(21,723

)

7,958

Amounts repaid

(49,590

)

(29,681

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(71,313

)

(21,723

)

11.	RELATED PARTY DISCLOSURES

During the year the company received services from Claremount Management Services Ltd of £1,000 (2025 Nil) and included in Other creditors is a balance of £1,196 (2025 £196) owed to Claremount Management Services Ltd.

During the year the company received services from Libertas Veristas Ltd of £45,500 (2025 £32,000) , and the company was also repaid to Libertas Veritas the loan balance of £2,452 . At the yearend the outstanding loan balance is £4,645. ( 2025 £7,187). Libertas Veritas Ltd is a company in which N Armour is a director and a shareholder.

Indcluded in Other Debtors is a balance of £94,013 (2025 £27,103) due by Jaacln Investments Ltd which is a company in which N Armour is a director and shareholder.

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is N A Armour.