REGISTERED NUMBER: SC451484 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

NORTHERN LIGHT CONSULTING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S J Riddle

G Riddle

REGISTERED OFFICE:

4 Riverside Grove

Lochyside

FORT WILLIAM

Inverness-shire

PH33 7RD

REGISTERED NUMBER:

SC451484 (Scotland)

ACCOUNTANTS:

R A Clement Associates

5 Argyll Square

OBAN

Argyll

PA34 4AZ

FIXED ASSETS

Tangible assets

4

47,449

25,884

CURRENT ASSETS

Debtors

5

104,010

110,593

Cash at bank

362,787

314,427

466,797

425,020

CREDITORS

Amounts falling due within one year

6

94,126

65,610

NET CURRENT ASSETS

372,671

359,410

TOTAL ASSETS LESS CURRENT LIABILITIES

420,120

385,294

PROVISIONS FOR LIABILITIES

4,096

6,216

NET ASSETS

416,024

379,078

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

416,014

379,068

SHAREHOLDERS' FUNDS

416,024

379,078

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 19 November 2025 and were signed on its behalf by:

G Riddle - Director

1.	STATUTORY INFORMATION

Northern Light Consulting Ltd 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.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% 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.

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 6 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 July 2024

-

4,299

36,748

11,133

52,180

Additions

35,270

575

-

1,436

37,281

Disposals

-

-

(6,583

)

-

(6,583

)

At 30 June 2025

35,270

4,874

30,165

12,569

82,878

DEPRECIATION

At 1 July 2024

-

3,356

14,843

8,097

26,296

Charge for year

5,039

380

4,242

1,118

10,779

Eliminated on disposal

-

-

(1,646

)

-

(1,646

)

At 30 June 2025

5,039

3,736

17,439

9,215

35,429

NET BOOK VALUE

At 30 June 2025

30,231

1,138

12,726

3,354

47,449

At 30 June 2024

-

943

21,905

3,036

25,884

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

99,647

107,177

Other debtors

4,363

3,416

104,010

110,593

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

906

1,659

Taxation and social security

76,530

57,668

Other creditors

16,690

6,283

94,126

65,610