REGISTERED NUMBER: SC661160 (Scotland)

Unaudited Financial Statements

for the period

6th April 2024 to 30th September 2025

for

Sk Low Consulting Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S K Low

REGISTERED OFFICE:

7 Craibstone Place

Bucksburn

Aberdeen

AB21 9SG

REGISTERED NUMBER:

SC661160 (Scotland)

ACCOUNTANTS:

Sadofskys

Chartered Accountants

Princes House

Wright Street

Hull

East Yorkshire

HU2 8HX

BANKERS:

Starling Bank

3rd Floor

2 Finsbury Avenue

London

EC2M 2PP

FIXED ASSETS

Tangible assets

4

1,373

1,583

CURRENT ASSETS

Debtors

63,013

101,440

Cash at bank

69,115

62,347

132,128

163,787

CREDITORS

Amounts falling due within one year

11,440

46,842

NET CURRENT ASSETS

120,688

116,945

TOTAL ASSETS LESS CURRENT LIABILITIES

122,061

118,528

PROVISIONS FOR LIABILITIES

261

58

NET ASSETS

121,800

118,470

CAPITAL AND RESERVES

Called up share capital

5

1

1

Retained earnings

121,799

118,469

SHAREHOLDERS' FUNDS

121,800

118,470

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30th September 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.

All the members have consented to the preparation of an abridged Balance Sheet for the period ended 30th September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 17th December 2025 and were signed by:

S K Low - Director

1.	STATUTORY INFORMATION

Sk Low 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Plant and machinery etc

-

33% on cost and 20% on cost

Taxation

Taxation for the period 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 period 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 period was 2 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 6th April 2024

4,524

Additions

250

At 30th September 2025

4,774

DEPRECIATION

At 6th April 2024

2,941

Charge for period

460

At 30th September 2025

3,401

NET BOOK VALUE

At 30th September 2025

1,373

At 5th April 2024

1,583

5.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1