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Company Registration No. SC242636 (Scotland)
SME UTILITY CONSULTANTS LIMITED Unaudited accounts for the year ended 31 January 2025
SME UTILITY CONSULTANTS LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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SME UTILITY CONSULTANTS LIMITED Company Information for the year ended 31 January 2025
Director
Andrew MacDowall
Secretary
Andrew MacDowall
Company Number
SC242636 (Scotland)
Registered Office
Taymount Kinfauns Perthshire PH2 7LD Scotland
Accountants
Ian B Wilson Limited
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SME UTILITY CONSULTANTS LIMITED Statement of financial position as at 31 January 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
5
35,987
38,752
Current assets
Debtors
6
324
272
Cash at bank and in hand
76,914
85,191
77,238
85,463
Creditors: amounts falling due within one year
7
(144,215)
(130,143)
Net current liabilities
(66,977)
(44,680)
Net liabilities
(30,990)
(5,928)
Capital and reserves
Called up share capital
8
1,000
1,000
Profit and loss account
(31,990)
(6,928)
Shareholders' funds
(30,990)
(5,928)
For the year ending 31 January 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 25 October 2025 and were signed on its behalf by
Andrew MacDowall Director Company Registration No. SC242636
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SME UTILITY CONSULTANTS LIMITED Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
SME UTILITY CONSULTANTS LIMITED is a private company, limited by shares, registered in Scotland, registration number SC242636. The registered office is Taymount, Kinfauns, Perthshire, PH2 7LD, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
0%
Motor vehicles
20%
Fixtures & fittings
25%
Computer equipment
25%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 February 2024
8,700
At 31 January 2025
8,700
Amortisation
At 1 February 2024
8,700
At 31 January 2025
8,700
Net book value
At 31 January 2025
-
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SME UTILITY CONSULTANTS LIMITED Notes to the Accounts for the year ended 31 January 2025
5
Tangible fixed assets
Land & buildings
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 February 2024
25,005
90,345
934
24,283
140,567
At 31 January 2025
25,005
90,345
934
24,283
140,567
Depreciation
At 1 February 2024
-
76,932
930
23,953
101,815
Charge for the year
-
2,682
1
82
2,765
At 31 January 2025
-
79,614
931
24,035
104,580
Net book value
At 31 January 2025
25,005
10,731
3
248
35,987
At 31 January 2024
25,005
13,413
4
330
38,752
6
Debtors
2025
2024
£
£
Amounts falling due after more than one year
Other debtors
324
272
7
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
681
681
Other creditors
1,335
2,835
Loans from directors
142,199
126,627
144,215
130,143
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000
1,000
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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