1 November 2024 false No description of principal activity Taxfiler 2024.6 SC786209business:PrivateLimitedCompanyLtd2024-11-012025-10-31 SC7862092024-10-31 SC7862092024-11-012025-10-31 SC786209business:AuditExempt-NoAccountantsReport2024-11-012025-10-31 SC786209business:FilletedAccounts2024-11-012025-10-31 SC7862092025-10-31 SC786209business:Director12024-11-012025-10-31 SC786209business:RegisteredOffice2024-11-012025-10-31 SC7862092024-10-31 SC786209core:WithinOneYear2025-10-31 SC786209core:WithinOneYear2024-10-31 SC786209core:AfterOneYear2025-10-31 SC786209core:AfterOneYear2024-10-31 SC786209countries:Scotland2024-11-012025-10-31 SC7862092023-10-172024-10-31 SC786209business:Micro-entities2024-11-012025-10-31 iso4217:GBP xbrli:pure
Company Registration No. SC786209 (Scotland)
ESM SCOTLAND LTD Unaudited accounts for the year ended 31 October 2025
ESM SCOTLAND LTD Annual report and unaudited accounts for the year ended 31 October 2025
CONTENTS
PAGE
Company information
3
Statement of financial position
4
- 2 -
ESM SCOTLAND LTD Company Information for the year ended 31 October 2025
Director
Chris P Henderson
Company Number
SC786209 (Scotland)
Registered Office
SPADEMILL STUDIOS SPADEMILL LANE SPADEMILL LANE ABERDEEN ABERDEEN CITY AB15 4EZ UNITED KINGDOM
- 3 -
ESM SCOTLAND LTD Statement of Financial Position as at 31 October 2025
2025 
2024 
£ 
£ 
Fixed assets
61,018 
- 
Current assets
53,882 
48,013 
Creditors: amounts falling due within one year
(78,679)
(33,878)
Net current (liabilities)/assets
(24,797)
14,135 
Total assets less current liabilities
36,221 
14,135 
Creditors: amounts falling due after more than one year
(62,670)
- 
(Net liabilities)/net assets
(26,449)
14,135 
Capital and reserves
(26,449)
14,135 
NOTES TO THE ACCOUNTS
1 Statutory information
ESM SCOTLAND LTD is a private company, limited by shares, registered in Scotland, registration number SC786209. The registered office is SPADEMILL STUDIOS SPADEMILL LANE, SPADEMILL LANE, ABERDEEN, ABERDEEN CITY, AB15 4EZ, UNITED KINGDOM.
2 Average number of employees
During the year the average number of employees was 3 (2024: 3).
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the board on 30 October 2026
Chris P Henderson Director Company Registration No. SC786209
- 4 -