2024-04-01 SC550674 2025-03-31 SC550674 2024-04-01 2025-03-31 SC550674 2024-03-31 SC550674 2023-04-01 2024-03-31 SC550674 uk-core:WithinOneYear 2024-03-31 SC550674 uk-core:WithinOneYear 2025-03-31 SC550674 uk-core:ShareCapital 2025-03-31 SC550674 uk-core:ShareCapital 2024-03-31 SC550674 uk-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC550674 uk-core:RetainedEarningsAccumulatedLosses 2024-03-31 SC550674 uk-bus:Director1 2024-04-01 2025-03-31 SC550674 uk-core:ComputerEquipment 2024-03-31 SC550674 uk-core:FurnitureFittings 2024-03-31 SC550674 uk-core:ComputerEquipment 2024-04-01 2025-03-31 SC550674 uk-core:FurnitureFittings 2024-04-01 2025-03-31 SC550674 uk-core:FurnitureFittings 2025-03-31 SC550674 uk-core:ComputerEquipment 2025-03-31 iso4217:GBP xbrli:pure SC550674 uk-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 SC550674 uk-bus:FRS102 2024-04-01 2025-03-31 SC550674 uk-bus:FilletedAccounts 2024-04-01 2025-03-31 SC550674 uk-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31
Simpson Bethune Consultants Ltd
Registered Number:SC550674
For the year ended 31 March 2025
Scotland
Unaudited Financial Statements
2
For the year ended 31 March 2025
Simpson Bethune Consultants Ltd
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Registered Number :
SC550674
As at 31 March 2025
Simpson Bethune Consultants Ltd
Statement of Financial Position
£
£
2024
2025
Notes
Fixed assets
Property, plant and equipment
1,891
2,069
2
1,891
2,069
Current assets
Trade and other receivables
9
22,198
3
14,212
Cash and cash equivalents
9,411
31,609
14,221
Trade and other payables: amounts falling due within one
year
(12,726)
(18,032)
4
1,495
13,577
Net current assets
Total assets less current liabilities
15,468
3,564
(359)
(393)
Provisions for liabilities
15,109
Net assets
3,171
Capital and reserves
Called up share capital
2
2
Retained earnings
15,107
3,169
15,109
3,171
Shareholders' funds
For the 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.
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 directors acknowledge their responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Marilyn Simpson Director
These financial statements were approved and authorised for issue by the Board on 10 December 2025 and were signed by:
The notes form part of these financial statements
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4
For the year ended 31 March 2025
Simpson Bethune Consultants Ltd
Notes to the Financial Statements
Statutory Information
Simpson Bethune Consultants Ltd is a private limited company, limited by shares, domiciled in Scotland, registration
number SC550674.
Registered address:
23/9 Ferryfield
Edinburgh
EH5 2PR
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
2. Property, plant and equipment
Total
Computer
Equipment
Furniture and
Fittings
£
£
£
Cost or
valuation
At 01 April 2024
10,279
8,064
2,215
800
617
183
Additions
At 31 March 2025
2,398
8,681
11,079
Provision for depreciation and impairment
At 01 April 2024
8,210
6,891
1,319
Charge for year
978
578
400
At 31 March 2025
9,188
7,469
1,719
At 31 March 2025
Net book value
679
1,212
1,891
At 31 March 2024
896
1,173
2,069
3. Trade and other receivables
2024
2025
£
£
Trade debtors
21,960
-
Other debtors
238
9
9
22,198
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5
For the year ended 31 March 2025
Simpson Bethune Consultants Ltd
Notes to the Financial Statements Continued
4. Trade and other payables: amounts falling due within one year
2024
2025
£
£
Taxation and social security
8,876
5,030
Other creditors
9,156
7,696
18,032
12,726
5. Average number of persons employed
During the year the average number of employees was 2 (2024 : 2)
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