IRIS Accounts Production v25.1.4.42 SC549020 Board of Directors Board of Directors 1.4.24 31.3.25 31.3.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC549020 2024-03-31 SC549020 2025-03-31 SC549020 2024-04-01 2025-03-31 SC549020 2023-03-31 SC549020 2023-04-01 2024-03-31 SC549020 2024-03-31 SC549020 ns15:Scotland 2024-04-01 2025-03-31 SC549020 ns14:PoundSterling 2024-04-01 2025-03-31 SC549020 ns10:Director1 2024-04-01 2025-03-31 SC549020 ns10:Director2 2024-04-01 2025-03-31 SC549020 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC549020 ns10:SmallEntities 2024-04-01 2025-03-31 SC549020 ns10:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 SC549020 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 SC549020 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC549020 ns10:FullAccounts 2024-04-01 2025-03-31 SC549020 ns10:Director3 2024-04-01 2025-03-31 SC549020 ns10:RegisteredOffice 2024-04-01 2025-03-31 SC549020 ns5:CurrentFinancialInstruments 2025-03-31 SC549020 ns5:CurrentFinancialInstruments 2024-03-31 SC549020 ns5:ShareCapital 2025-03-31 SC549020 ns5:ShareCapital 2024-03-31 SC549020 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 SC549020 ns5:RetainedEarningsAccumulatedLosses 2024-03-31

REGISTERED NUMBER: SC549020 (Scotland)

| THE SALTIRE GROUP LIMITED |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2025 |

THE SALTIRE GROUP LIMITED (REGISTERED NUMBER: SC549020) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

| Company Information | 1 |

| Chartered Accountants' Report | 2 |

| Balance Sheet | 3 |

| Notes to the Financial Statements | 5 |

| THE SALTIRE GROUP LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | L Campbell

| S Duncan

| M Green

| REGISTERED OFFICE: | 8 Redwood Crescent

| East Kilbride

| Glasgow

| G74 5PA

| REGISTERED NUMBER: | SC549020 (Scotland)

| ACCOUNTANTS: | McAleer Jackson Ltd

| Chartered Accountants

| Arthur House

| 41 Arthur Street

| BELFAST

| BT1 4GB

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

THE SALTIRE GROUP LIMITED

The following reproduces the text of the report prepared for the directors 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 Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the accounting records and information and explanations you have given to us.

This report is made to the company's Board of Directors, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company's Board of Directors that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's Board of Directors, as a body, for our work or for this report.

We have carried out this engagement in accordance with guidance issued by the Institute of Chartered Accountants in Ireland and have complied with the ethical guidance laid down by the Institute relating to members undertaking the compilation of financial statements.

You have acknowledged on the Balance Sheet as at 31 March 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. 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 financial statements.

McAleer Jackson Ltd

Chartered Accountants

Arthur House

41 Arthur Street

BELFAST

BT1 4GB

Date: .............................................

THE SALTIRE GROUP LIMITED (REGISTERED NUMBER: SC549020) |

BALANCE SHEET

31 MARCH 2025

| 2025 |  | 2024

| Notes | £ | £ |

CREDITORS

Amounts falling due within one year | 4 | 614,577 |  | 614,577 |  |

NET CURRENT LIABILITIES | (614,577 | ) | (614,577 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (614,577 | ) | (614,577 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (614,677 | ) | (614,677 | ) |

(614,577 | ) | (614,577 | ) |

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 directors acknowledge their 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.

THE SALTIRE GROUP LIMITED (REGISTERED NUMBER: SC549020) |

BALANCE SHEET - 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 Board of Directors and authorised for issue on 9 June 2025 and were signed on its behalf by:

L Campbell - Director

S Duncan - Director

THE SALTIRE GROUP LIMITED (REGISTERED NUMBER: SC549020) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| The Saltire Group 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.

| The financial statements are prepared in sterling which is the functional currency of the Company.

| The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 3).

| Creditors

| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3. | EMPLOYEES AND DIRECTORS

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

4. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other creditors | 614,577 |  | 614,577 |  |

5. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| At the start of the year, the company owed members of key management personnel £299,900. No advances or repayments were made during the year. At the balance sheet date £299,900 of the loan is presented within creditors: amounts falling due within one year. The loans are unsecured, interest free and repayable upon demand.