ESKMUIR ASSET MANAGEMENT LIMITED

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

• Turnover

  +1.3%

  £336,634 → £340,988

• Cash

  -0.2%

  £500 → £499

• Net assets

  +17.6%

  £1,900,255 → £2,234,906

• Employees

  —

  Not reported

• Operating profit

  +7.7%

  £291,369 → £313,659

• Profit before tax

  +5.3%

  £423,980 → £446,388

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

Deloitte LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The Company's business activities, together with the factors likely to affect its future development, performance and position are set out in the Business Review. The financial position of the Company is set out in the Balance Sheet and the accompanying notes to the financial statements. The Directors believe that the knowledge and experience of the Company's management team and financial resources of the Company will help mitigate business risks in the coming year in particular to manage issues arising from the current economic environment. The Company's sole source of revenue is fund management fee income from DPFC. DPFC is a fund owned by UK investors maintaining charitable status. DPFC invests in UK real estate, has either no or very low debt and uses surplus rents to fund distributions to unitholders. Notwithstanding the financial benefits that continue to accrue from the existing asset management agreement with DPFC, the Company's main asset is an intercompany loan due from the ultimate holding company and controlling party. On 5 December 2025, pursuant to the terms of the existing intercompany loan granted to Eskmuir Properties Ltd, tha company exercised its option to extend the repayment date of the loan from 31 March 2026 to 31 March 2027. This was acknowledge by the Company and the repayment date is now 31 March 2027. As the loan is due for repayment in more than one year, the ultimate holding company has agreed to provide adequate funds to enable the Company to meet in full its financial liabilities as they fall due for a period of at least 12 months from the date when the financial statements are signed. The Directors have considered the ability and intent of the ultimate holding company to provide this support and are satisfied it will remain available. After making reasonable enquiries, the Directors are of the opinion that the Company resources to continue its operations for the foreseeable future, being at least twelve months from the date of approval of these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements. In auditing the financial statements, we have concluded that the Directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.”

Group structure

1. ESKMUIR ASSET MANAGEMENT LIMITED · parent
   1. Eskmuir FM Limited

Significant events

• “On 5 December 2025, pursuant to the terms of the existing intercompany loan granted to Eskmuir Properties Ltd, that company exercised its option to extend the term of the loan to 31 March 2027. This was acknowledged by the Company and the repayment date is now 31 March 2027.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

2

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.