Company registration number: SC839671
Annual report and unaudited financial statements
for the period ended 31 March 2026
for
Etips2 Limited
Pages for filing with the Registrar
Etips2 Limited
Accountants’ Report to the Director for the preparation of the unaudited financial statements
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Etips2 Limited for the period ended 31 March 2026 which comprise the Profit and loss account, Balance sheet and the notes to the financial statements from the company’s accounting records and from information and explanations you have given us.
This report is made solely to the Director of Etips2 Limited, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Etips2 Limited and state those matters that we have agreed to state to them in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Etips2 Limited and its Director for our work, or for this report.
It is your duty to ensure that Etips2 Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Etips2 Limited. You consider that Etips2 Limited is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of Etips2 Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
NM Advisory Limited
1 Hill Street
Edinburgh
EH2 3JP
United Kingdom
Date: 2 November 2026
1
Company registration number: SC839671
Etips2 Limited
Balance sheet
as at 31 March 2026
£ £
Current assets
Debtors 100
Cash at bank and in hand 50,792
50,892
Creditors: amounts falling due within one year
(16,988)
Net current assets 33,904
Accruals and deferred income (1,500)
NET ASSETS 32,404
Capital and reserves
Called up share capital 100
Profit and loss account 32,304
TOTAL EQUITY 32,404
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the period ended 31 March 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr A Lyall, Director
2 November 2026
2
Etips2 Limited
Notes to the financial statements
for the period ended 31 March 2026
1 Company information
Etips2 Limited is a private company registered in Scotland. Its registered number is SC839671. The company is limited by shares. Its registered office is 1 Hill Street, Edinburgh, EH2 3JP.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Taxation
Taxation for the period comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
3 Average number of employees
During the period the average number of employees was 1.
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Etips2 Limited
Notes to the financial statements - continued
for the period ended 31 March 2026
4 Advances, credit and guarantees granted to the director
The following advances and credits to a director subsisted during the period ended 31 March 2026.
£
Allan Lyall
Amounts advanced 100
Balance outstanding at end of period 100
4