REGISTERED NUMBER: SC650973 (Scotland)

Earth's Edge Limited

Unaudited Financial Statements

for the Year Ended 31 January 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr C F McNeill

REGISTERED OFFICE:

9 Ainslie Place

Edinburgh

EH3 6AT

REGISTERED NUMBER:

SC650973 (Scotland)

ACCOUNTANTS:

Whitelaw Wells

9 Ainslie Place

Edinburgh

Midlothian

EH3 6AT

BANKERS:

Starling Bank

3rd Floor

2 Finsbury Avenue

London

EC2M 2PP

CURRENT ASSETS

Debtors

5

-

763

Cash at bank

323

4,033

323

4,796

CREDITORS

Amounts falling due within one year

6

3,530

5,222

NET CURRENT LIABILITIES

(3,207

)

(426

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(3,207

)

(426

)

CREDITORS

Amounts falling due after more than one year

7

-

1,226

NET LIABILITIES

(3,207

)

(1,652

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(3,307

)

(1,752

)

(3,207

)

(1,652

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 30 September 2026 and were signed by:

Mr C F McNeill - Director

1.	STATUTORY INFORMATION

Earth's Edge 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.

The company has creased trading and therefore the financial statements have been prepared on a break-up basis.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

All loans with related parties are all repayable on demand.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

824

Disposals

(824

)

At 31 January 2026

-

DEPRECIATION

At 1 February 2025

824

Eliminated on disposal

(824

)

At 31 January 2026

-

NET BOOK VALUE

At 31 January 2026

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

-

763

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

1,334

4,108

Other creditors

2,196

1,114

3,530

5,222

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

1,226

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025:

2026

2025

£

£

Mr C F McNeill

Balance outstanding at start of year

430

3,809

Amounts advanced

1,000

1,631

Amounts repaid

(2,430

)

(5,010

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(1,000

)

430

9.	RELATED PARTY DISCLOSURES

During the year, the director advanced £1,430 to the company. The outstanding balance due to the director as at 31 January 2026 was £1,000 (2025: £430 due from the director). The balance is unsecured, repayable on demand and no interest was charged in the year.