Huyton Consulting Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC545271 (Scotland)

Huyton Consulting Services Limited

Financial Statements For The Year Ended 30 September 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

Mrs M Huyton-Kustova

S Huyton

REGISTERED OFFICE:

Phayrelands

Cummingston

Burghead

Elgin

Moray

IV30 5XZ

REGISTERED NUMBER:

SC545271 (Scotland)

ACCOUNTANTS:

The Long Partnership

Park House Centre

South Street

Elgin

IV30 1JB

FIXED ASSETS

Tangible assets

4

2,793

3,491

CURRENT ASSETS

Debtors

5

74,750

68,294

Cash at bank

93,284

56,119

168,034

124,413

CREDITORS

Amounts falling due within one year

6

47,485

45,471

NET CURRENT ASSETS

120,549

78,942

TOTAL ASSETS LESS CURRENT
LIABILITIES

123,342

82,433

PROVISIONS FOR LIABILITIES

7

661

801

NET ASSETS

122,681

81,632

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

9

122,581

81,532

SHAREHOLDERS' FUNDS

122,681

81,632

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 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 3 November 2025 and were signed on its behalf by:

S Huyton - Director

Mrs M Huyton-Kustova - Director

1.	STATUTORY INFORMATION

Huyton Consulting Services 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.

Equipment

-

33% on cost and 20% on reducing balance

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Equipment

£

COST

At 1 October 2024

and 30 September 2025

6,928

DEPRECIATION

At 1 October 2024

3,437

Charge for year

698

At 30 September 2025

4,135

NET BOOK VALUE

At 30 September 2025

2,793

At 30 September 2024

3,491

5.

DEBTORS

30.9.25

30.9.24

£

Amounts falling due within one year:

Trade debtors

42,000

36,000

Other debtors

750

294

42,750

36,294

Amounts falling due after more than one year:

Other debtors

32,000

Aggregate amounts

74,750

68,294

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Taxation and social security

39,763

31,671

Other creditors

7,722

13,800

47,485

45,471

7.	PROVISIONS FOR LIABILITIES

30.9.25

30.9.24

£

Deferred tax

661

801

Deferred

tax

£

Balance at 1 October 2024

801

Provided during year

(140

)

Balance at 30 September 2025

661

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

50

A

£1

50

B

£1

50

100

9.

RESERVES

Retained

earnings

£

At 1 October 2024

81,532

Profit for the year

101,049

Dividends

(60,000

)

At 30 September 2025

122,581

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £60,000 (2024 - £120,000) were paid to the directors .

Mr S Huyton and Mrs M Huyton-Kustova

are directors in the company

The directors have an interest free directors loan. There are no repayment terms.

30.9.25

30.9.24

£

Amount due to related party at the balance sheet date

3,502

9,089

11.	ULTIMATE CONTROLLING PARTY

The company is under the control of the directors.

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 order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Huyton Consulting Services Limited for the year ended 30 September 2025 which comprise the Income Statement, Balance Sheet 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Huyton Consulting Services Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Huyton Consulting Services Limited and state those matters that we have agreed to state to the Board of Directors of Huyton Consulting Services Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Huyton Consulting Services Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Huyton Consulting Services 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 Huyton Consulting Services Limited. You consider that Huyton Consulting Services 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 Huyton Consulting Services 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.

The Long Partnership

Park House Centre

South Street

Elgin

IV30 1JB

3 November 2025