REGISTERED NUMBER: SC401002 (Scotland)

Financial Statements for the Year Ended 31 March 2025

for

SAH Process Consultants Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mr A Huerta-Russinyol

REGISTERED OFFICE:

11 Migvie Avenue

Kingswells

Aberdeenshire

AB15 8GF

REGISTERED NUMBER:

SC401002 (Scotland)

ACCOUNTANTS:

Nordens

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

FIXED ASSETS

Property, plant and equipment

4

3,355

4,356

CURRENT ASSETS

Debtors

5

102,000

110,000

Cash at bank

8,980

10,104

110,980

120,104

CREDITORS

Amounts falling due within one year

6

19,369

19,198

NET CURRENT ASSETS

91,611

100,906

TOTAL ASSETS LESS CURRENT LIABILITIES

94,966

105,262

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

94,964

105,260

SHAREHOLDERS' FUNDS

94,966

105,262

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 director acknowledges his 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 director and authorised for issue on 12 December 2025 and were signed by:

Mr A Huerta-Russinyol - Director

1.	STATUTORY INFORMATION

SAH Process Consultants 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

Revenue 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.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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 2 (2024 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

674

951

22,745

1,217

25,587

DEPRECIATION

At 1 April 2024

187

557

19,709

778

21,231

Charge for year

73

59

759

110

1,001

At 31 March 2025

260

616

20,468

888

22,232

NET BOOK VALUE

At 31 March 2025

414

335

2,277

329

3,355

At 31 March 2024

487

394

3,036

439

4,356

5.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

102,000

110,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Taxation and social security

19,272

18,668

Other creditors

97

530

19,369

19,198

7.	RELATED PARTY DISCLOSURES

The director Mr A Huerta- Russinyol is considered to be the key management personnel.