REGISTERED NUMBER: SC533151 (Scotland)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Cromar Consultants Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D Richards

SECRETARY:

D Richards

REGISTERED OFFICE:

7 Fernielaw Avenue

Edinburgh

EH13 0EE

REGISTERED NUMBER:

SC533151 (Scotland)

ACCOUNTANTS:

Gordon Thoms BA CA

Dunedin

Heughfield Road

Bridge of Earn

Perthshire

PH2 9BH

FIXED ASSETS

Tangible assets

4

1,704

2,010

CURRENT ASSETS

Debtors

5

4,773

-

Cash at bank and in hand

10,623

8,198

15,396

8,198

CREDITORS

Amounts falling due within one year

6

12,549

10,627

NET CURRENT ASSETS/(LIABILITIES)

2,847

(2,429

)

TOTAL ASSETS LESS CURRENT LIABILITIES

4,551

(419

)

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8

4,451

(519

)

SHAREHOLDERS' FUNDS

4,551

(419

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 9 January 2026 and were signed by:

D Richards - Director

1.	STATUTORY INFORMATION

Cromar 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

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 at the following rates:

Computer equipment

Over 4 years

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 May 2024

4,825

Additions

730

At 30 April 2025

5,555

DEPRECIATION

At 1 May 2024

2,815

Charge for year

1,036

At 30 April 2025

3,851

NET BOOK VALUE

At 30 April 2025

1,704

At 30 April 2024

2,010

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

4,773

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

12,050

9,127

Other creditors

499

1,500

12,549

10,627

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

8.

RESERVES

Retained

earnings

£

At 1 May 2024

(519

)

Profit for the year

47,262

Dividends

(42,292

)

At 30 April 2025

4,451

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024:

2025

2024

£

£

D Richards

Balance outstanding at start of year

1,000

500

Amounts advanced

500

500

Amounts repaid

(1,500

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

1,000