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REGISTERED NUMBER: SC779622 (Scotland)















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

NETWORK SUPPORT ALBA LIMITED

NETWORK SUPPORT ALBA LIMITED (REGISTERED NUMBER: SC779622)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025










Page

Company Information 1

Chartered Certified Accountants' Report 2

Statement of Financial Position 3 to 4

Notes to the Financial Statements 5 to 7


NETWORK SUPPORT ALBA LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTOR: M J S Stewart





REGISTERED OFFICE: Unit 1
Baxters Industrial Estate
Muir of Ord
IV6 7UF





REGISTERED NUMBER: SC779622 (Scotland)





ACCOUNTANTS: Smith Heath Limited
3 Bath Mews
Bath Parade
Cheltenham
Gloucestershire
GL53 7HL

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
NETWORK SUPPORT ALBA LIMITED


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Network Support Alba Limited for the year ended 31 March 2025 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Network Support Alba Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Network Support Alba Limited and state those matters that we have agreed to state to the director of Network Support Alba Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Network Support Alba Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Network Support Alba Limited. You consider that Network Support Alba Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Network Support Alba 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.






Smith Heath Limited
3 Bath Mews
Bath Parade
Cheltenham
Gloucestershire
GL53 7HL


4 June 2025

NETWORK SUPPORT ALBA LIMITED (REGISTERED NUMBER: SC779622)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 247,292 100,813

CURRENT ASSETS
Stocks 320 -
Debtors 5 125,302 39,155
Cash at bank and in hand 52,672 10,832
178,294 49,987
CREDITORS
Amounts falling due within one year 6 291,022 113,029
NET CURRENT LIABILITIES (112,728 ) (63,042 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

134,564

37,771

CREDITORS
Amounts falling due after more than one
year

7

(14,262

)

(53,447

)

PROVISIONS FOR LIABILITIES (30,745 ) -
NET ASSETS/(LIABILITIES) 89,557 (15,676 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 89,556 (15,677 )
89,557 (15,676 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

NETWORK SUPPORT ALBA LIMITED (REGISTERED NUMBER: SC779622)

STATEMENT OF FINANCIAL POSITION - continued
31 MARCH 2025


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 June 2025 and were signed by:





M J S Stewart - Director


NETWORK SUPPORT ALBA LIMITED (REGISTERED NUMBER: SC779622)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025


1. STATUTORY INFORMATION

Network Support Alba Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 15% - 25% on cost
Fixtures, fittings and equipment - 33% on cost
Motor vehicles - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

NETWORK SUPPORT ALBA LIMITED (REGISTERED NUMBER: SC779622)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 1 ) .

4. TANGIBLE FIXED ASSETS
Fixtures,
fittings
Plant and and Motor
machinery equipment vehicles Totals
£    £    £    £   
COST
At 1 April 2024 67,463 1,379 39,500 108,342
Additions 140,057 1,985 37,000 179,042
At 31 March 2025 207,520 3,364 76,500 287,384
DEPRECIATION
At 1 April 2024 3,442 137 3,950 7,529
Charge for year 20,104 616 11,843 32,563
At 31 March 2025 23,546 753 15,793 40,092
NET BOOK VALUE
At 31 March 2025 183,974 2,611 60,707 247,292
At 31 March 2024 64,021 1,242 35,550 100,813

NETWORK SUPPORT ALBA LIMITED (REGISTERED NUMBER: SC779622)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 April 2024
and 31 March 2025 58,645 39,500 98,145
DEPRECIATION
At 1 April 2024 2,933 3,950 6,883
Charge for year 8,797 7,110 15,907
At 31 March 2025 11,730 11,060 22,790
NET BOOK VALUE
At 31 March 2025 46,915 28,440 75,355
At 31 March 2024 55,712 35,550 91,262

5. DEBTORS
2025 2024
£    £   
Amounts falling due within one year:
Trade debtors 111,428 29,010
Other debtors 13,874 4,918
125,302 33,928

Amounts falling due after more than one year:
Other debtors - 5,227

Aggregate amounts 125,302 39,155

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 39,702 32,715
Trade creditors 71,754 4,470
Taxation and social security 25,843 7,631
Other creditors 153,723 68,213
291,022 113,029

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Hire purchase contracts 14,262 53,447