Eiken Contract Services Ltd 31/01/2026 iXBRL

Company registration number: SC471396

Eiken Contract Services Ltd

Unaudited filleted financial statements

31 January 2026

Eiken Contract Services Ltd

Contents

Directors and other information

Accountant's report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Eiken Contract Services Ltd

Directors and other information


	Director	Mr Iain Du Pon


	Secretary	Mrs Yvonne Du Pon


	Company number	SC471396


	Registered office	Studio 51, Embroidery Mill
		Abbey Mill Business Centre
		Paisley
		PA1 1TJ


	Accountant	Accountsplus Accountants
		Studio 51, Embroidery Mill
		Abbey Mill Business Centre
		Paisley
		PA1 1TJ

Eiken Contract Services Ltd

Report to the director on the preparation of the

unaudited statutory financial statements of Eiken Contract Services Ltd

Year ended 31 January 2026

As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 31 January 2026 which comprise the statement of financial position, statement of changes in equity and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.

Accountsplus Accountants

AFA

Studio 51, Embroidery Mill

Abbey Mill Business Centre

Paisley

PA1 1TJ

21 October 2026

Eiken Contract Services Ltd

Statement of financial position

31 January 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	5	38,804		24,682
Investments	6	3,486		3,486
		_______		_______
			42,290		28,168

Current assets
Stocks		50,000		-
Debtors	7	97,589		242,633
Cash at bank and in hand		54,594		33,890
		_______		_______
		202,183		276,523
Creditors: amounts falling due
within one year	8	( 216,414)		( 287,839)
		_______		_______
Net current liabilities			( 14,231)		( 11,316)
			_______		_______
Total assets less current liabilities			28,059		16,852

Creditors: amounts falling due
after more than one year	9		( 10,695)		( 9,167)

Provisions for liabilities			( 8,221)		( 4,690)

			_______		_______
Net assets			9,143		2,995
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			9,043		2,895
			_______		_______
Shareholders funds			9,143		2,995
			_______		_______

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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.

These financial statements were approved by the board of directors and authorised for issue on 22 October 2026 , and are signed on behalf of the board by:

Mr Iain Du Pon

Director

Company registration number: SC471396

Eiken Contract Services Ltd

Statement of changes in equity

Year ended 31 January 2026

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 February 2024	100	( 26,440)	( 26,340)

Profit for the year		73,835	73,835
	_______	_______	_______
Total comprehensive income for the year	-	73,835	73,835

Dividends paid and payable		( 44,500)	( 44,500)
	_______	_______	_______
Total investments by and distributions to owners	-	( 44,500)	( 44,500)

	_______	_______	_______
At 31 January 2025 and 1 February 2025	100	2,895	2,995

Profit for the year		125,748	125,748
	_______	_______	_______
Total comprehensive income for the year	-	125,748	125,748

Dividends paid and payable		( 119,600)	( 119,600)
	_______	_______	_______
Total investments by and distributions to owners	-	( 119,600)	( 119,600)

	_______	_______	_______
At 31 January 2026	100	9,043	9,143
	_______	_______	_______

Eiken Contract Services Ltd

Notes to the financial statements

Year ended 31 January 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 Accountsplus Accountants, Studio 51, Embroidery Mill, Abbey Mill Business Centre, Paisley, PA1 1TJ.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	25 %	straight line
Fittings fixtures and equipment	-	25 %	straight line
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Staff costs

The average number of persons employed by the company during the year amounted to 9 (2025: 7 ).

The aggregate payroll costs incurred during the year were:

	2026	2025
	£	£
Wages and salaries	174,547	178,281
Social security costs	20,229	10,369
Other pension costs	3,659	3,167
	_______	_______
	198,435	191,817
	_______	_______

5. Tangible assets

	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£
Cost
At 1 February 2025	1,423	23,369	96,650	121,442
Additions	3,328	6,293	16,550	26,171
	_______	_______	_______	_______
At 31 January 2026	4,751	29,662	113,200	147,613
	_______	_______	_______	_______
Depreciation
At 1 February 2025	356	22,269	74,135	96,760
Charge for the year	705	1,578	9,766	12,049
	_______	_______	_______	_______
At 31 January 2026	1,061	23,847	83,901	108,809
	_______	_______	_______	_______
Carrying amount
At 31 January 2026	3,690	5,815	29,299	38,804
	_______	_______	_______	_______
At 31 January 2025	1,067	1,100	22,515	24,682
	_______	_______	_______	_______

6. Investments

	Other investments other than loans	Total
	£	£
Cost
At 1 February 2025 and 31 January 2026	3,486	3,486
	_______	_______
Impairment
At 1 February 2025 and 31 January 2026	-	-
	_______	_______
Carrying amount
At 31 January 2026	3,486	3,486
	_______	_______
At 31 January 2025	3,486	3,486
	_______	_______

7. Debtors

	2026	2025
	£	£
Trade debtors	74,652	128,632
Other debtors	22,937	114,001
	_______	_______
	97,589	242,633
	_______	_______

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	24,017	10,000
Trade creditors	73,388	124,223
Corporation tax	50,847	45,305
Social security and other taxes	55,626	43,075
Other creditors	12,536	65,236
	_______	_______
	216,414	287,839
	_______	_______

9. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	-	9,167
Other creditors	10,695	-
	_______	_______
	10,695	9,167
	_______	_______

10. Directors advances, credits and guarantees

	During the year the director entered into the following advances and credits with the company:

2026
		Balance brought forward	Advances /(credits) to the director	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr Iain Du Pon	31,539	( 73)	( 31,539)	( 73)
		_______	_______	_______	_______

2025
		Balance brought forward	Advances /(credits) to the director	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr Iain Du Pon	-	31,539	-	31,539
		_______	_______	_______	_______