LOGIOS CONSULTING LTD


Directors	MATTSON, Irina
	MATTSON, Paul Gregory


Company Secretary	MATTSON, Irina


Registered Address	SC316345 - COMPANIES HOUSE DEFAULT ADDRESS
	Edinburgh
	EH7 9HR


Registered Number	SC316345 (Scotland)

Statement of Financial Position
30 June 2025

	Notes	30 Jun 2025		31 Dec 2023
		£	£	£	£
Fixed assets
Tangible assets	3		851		50,410
Investments	4		5,101		63,676
			5,952		114,086
Current assets
Debtors		21,680		35,889
Cash at bank and on hand		44,022		26,397
		65,702		62,286
Creditors amounts falling due within one year	5	(41,731)		(32,605)
Net current assets (liabilities)			23,971		29,681
Total assets less current liabilities			29,923		143,767
Creditors amounts falling due after one year	6		(12,457)		(89,511)
Provisions for liabilities	7		-		(9,578)
Net assets			17,466		44,678
Capital and reserves
Called up share capital			2		2
Profit and loss account			17,464		44,676
Shareholders' funds			17,466		44,678

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 19 December 2025, and are signed on its behalf by:

MATTSON, Irina
Director
Registered Company No. SC316345

LOGIOS CONSULTING LTD

Notes to the Financial Statements
for the period ended 30 June 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover comprises the invoiced value of services supplied by the company, net of Value Added Tax and trade discounts.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Interests in subsidiaries, associates and jointly controlled entities are measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Financial instruments
	Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors, are recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Financial instruments

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, are recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

2.	Average number of employees


		2025		2023
	Average number of employees during the year	1		2

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 January 24	702	56,190	729	57,621
Additions	2,026	-	1,367	3,393
Disposals	(2,728)	(56,190)	(729)	(59,647)
At 30 June 25	-	-	1,367	1,367
Depreciation and impairment
At 01 January 24	467	6,015	729	7,211
Charge for year	510	5,017	516	6,043
On disposals	(977)	(11,032)	(729)	(12,738)
At 30 June 25	-	-	516	516
Net book value
At 30 June 25	-	-	851	851
At 31 December 23	235	50,175	-	50,410

4.	Fixed asset investments

	Investments in groups¹	Other investments²	Total
	£	£	£
Cost or valuation
At 01 January 24	31,437	32,239	63,676
Disposals	(31,437)	(27,138)	(58,575)
At 30 June 25	-	5,101	5,101
Net book value
At 30 June 25	-	5,101	5,101
At 31 December 23	31,437	32,239	63,676

	Notes
	¹Investments in group undertakings and participating interests ²Other investments other than loans

5.	Creditors: amounts due within one year

	2025	2023
	£	£
Bank borrowings and overdrafts	-	5,860
Taxation and social security	5,412	169
Other creditors	34,219	24,854
Accrued liabilities and deferred income	2,100	1,722
Total	41,731	32,605


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Creditors: amounts due after one year

	2025	2023
	£	£
Bank borrowings and overdrafts	-	32,435
Other creditors	12,457	57,076
Total	12,457	89,511

7.	Provisions for liabilities

	2025	2023
	£	£
Net deferred tax liability (asset)	-	9,578
Total	-	9,578

8.	Related party transactions
	Included within Other Debtors is an amount of £21,617 (2023: £18,639) due from Amber Blue Properties Limited, a company in which P Mattson and I Mattson are directors. Included within Other Creditors is an amount of £12,456 (2023: £57,075) owed to Amber Blue Management Ltd, a company in which P Mattson and I Mattson are directors. Included within Other Creditors is an amount of £8,656 (2023: £11,658) owed to Marlborough Apartments Ltd, a company in which I Mattson is a director.

Related party transactions

Included within Other Debtors is an amount of £21,617 (2023: £18,639) due from Amber Blue Properties Limited, a company in which P Mattson and I Mattson are directors.

Included within Other Creditors is an amount of £12,456 (2023: £57,075) owed to Amber Blue Management Ltd, a company in which P Mattson and I Mattson are directors.

Included within Other Creditors is an amount of £8,656 (2023: £11,658) owed to Marlborough Apartments Ltd, a company in which I Mattson is a director.