ETTRICK COMPUTER SERVICES LIMITED

Registered number

SC122555

Filleted Accounts

31 January 2026

ETTRICK COMPUTER SERVICES LIMITED
Registered number:		SC122555
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		165,580			165,544

Current assets
Debtors	4	906			1,010
Cash at bank and in hand		418			182
		1,324			1,192

Creditors: amounts falling due within one year	5	(96,482)			(91,292)

Net current liabilities			(95,158)			(90,100)

Net assets			70,422			75,444

Capital and reserves
Called up share capital			200			200
Profit and loss account			70,222			75,244

Shareholders' funds			70,422			75,444

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




F Thompson
Director
Approved by the board on 23 October 2026

ETTRICK COMPUTER SERVICES LIMITED
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment	over 5 years

	Investments
	Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.

	Going concern
	The accounts have been prepared on a going concern basis, the validity of which is dependent upon the continued support of the directors. The directors have given assurances that this support will continue for the foreseeable future and they are hopeful that profitability will improve next year.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			0		0


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 February 2025	165,490		384		165,874
	Additions	-		59		59
	At 31 January 2026	165,490		443		165,933

	Depreciation
	At 1 February 2025	-		330		330
	Charge for the year	-		23		23
	At 31 January 2026	-		353		353

	Net book value
	At 31 January 2026	165,490		90		165,580
	At 31 January 2025	165,490		54		165,544


4	Debtors			2026		2025
£					£

	Other debtors			906		1,010


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Trade creditors			1,722		192
	Other creditors			94,760		91,100
				96,482		91,292


6	Other information

	ETTRICK COMPUTER SERVICES LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	5 Balnagowan Road
	Selkirk
	Scotland
	TD7 4JE