Company registration number SC463558 (Scotland)
SCHIEHALLION CONSULTANCY SERVICES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
SCHIEHALLION CONSULTANCY SERVICES LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
SCHIEHALLION CONSULTANCY SERVICES LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
4
120
25,098
Cash at bank and in hand
22,997
868
23,117
25,966
Creditors: amounts falling due within one year
5
(2,856)
(1,980)
Net current assets
20,261
23,986
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
20,161
23,886
Total equity
20,261
23,986

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 9 November 2025
I E FRASER
I E Fraser
Director
Company registration number SC463558 (Scotland)
SCHIEHALLION CONSULTANCY SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information

Schiehallion Consultancy Services Limited is a private company limited by shares incorporated in Scotland. The registered office is Slatich, Glen Lyon, Aberfeldy, Perth and Kinross, Scotland, PH15 2NL.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Office equipment
25% Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

1.5
Financial instruments

The company only enters into basic financial transactions that result in the recognition of the financial assets and liabilities like trade and other debtors and creditors. These are measured at amortised cost and assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
SCHIEHALLION CONSULTANCY SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
3
Tangible fixed assets
Office equipment
£
Cost
At 1 April 2024 and 31 March 2025
3,083
Depreciation and impairment
At 1 April 2024 and 31 March 2025
3,083
Carrying amount
At 31 March 2025
-
At 31 March 2024
-
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
120
25,098
5
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
1,056
480
Accruals and deferred income
1,800
1,500
2,856
1,980
6
Related party transactions

During the current year, repayments of £5,000 were made to the director and credits of £5,576 were received which resulted in a balance due by the company to the director of £1,056 (2024 - £480).

The loan is unsecured, interest free and there are no fixed repayment terms in place.

2025-03-31 2024-04-01 false false false 09 November 2025 CCH Software CCH Accounts Production 2025.300 No description of principal activity I E Fraser SC463558 2024-04-01 2025-03-31 SC463558 2025-03-31 SC463558 2024-03-31 SC463558 core:WithinOneYear 2025-03-31 SC463558 core:WithinOneYear 2024-03-31 SC463558 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 SC463558 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 SC463558 core:ShareCapital 2025-03-31 SC463558 core:ShareCapital 2024-03-31 SC463558 core:RetainedEarningsAccumulatedLosses 2025-03-31 SC463558 core:RetainedEarningsAccumulatedLosses 2024-03-31 SC463558 bus:Director1 2024-04-01 2025-03-31 SC463558 core:ComputerEquipment 2024-04-01 2025-03-31 SC463558 2023-04-01 2024-03-31 SC463558 core:ComputerEquipment 2024-03-31 SC463558 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC463558 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC463558 bus:FRS102 2024-04-01 2025-03-31 SC463558 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 SC463558 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP