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# SJN CONSULTANTS LTD.

## Company Registration Number:
SC230487 (Scotland)

## Unaudited abridged accounts for the year ended 31 December 2025

## Period of accounts

## Start date: 01 May 2025

## End date: 31 December 2025

# SJN CONSULTANTS LTD.

## Contents of the Financial Statements

for the Period Ended 31 December 2025

Company Information - 3 |
Balance sheet - 4 |
Additional notes - 6 |
Balance sheet notes - 9 |

# SJN CONSULTANTS LTD.

## Company Information

for the Period Ended 31 December 2025

Director: |  | Stuart Nairn
|  | Sandra Nairn
Secretary: |  | Sandra Nairn
Registered office: |  | Creag A' Chaorainn Inverasdale Poolewe Wester Ross GB-SCT IV22 2LN
Company Registration Number: |  | SC230487 (Scotland)

# SJN CONSULTANTS LTD.

## Balance sheet

As at 31 December 2025

| Notes | 8 months to 31 Dec 2025 £ | 2025 £
--- | --- | --- | ---
Fixed assets
Tangible assets: | 4 | 0 | 50
Total fixed assets: |  | 0 | 50
Current assets
Cash at bank and in hand: |  | 7,760 | 4,777
Total current assets: |  | 7,760 | 4,777
Creditors: amounts falling due within one year: |  | ( 377 ) | ( 4,823 )
Net current assets (liabilities): |  | 7,383 | ( 46 )
Total assets less current liabilities: |  | 7,383 | 4
Total net assets (liabilities): |  | 7,383 | 4

The notes form part of these financial statements

# SJN CONSULTANTS LTD.

## Balance sheet continued

As at 31 December 2025

| Notes | 8 months to 31 Dec 2025 £ | 2025 £
--- | --- | --- | ---
Capital and reserves
Called up share capital: |  | 3,000 | 3,000
Profit and loss account: |  | 4,383 | ( 2,996 )
Shareholders funds: |  | 7,383 | 4

For the year ending 31 December 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 13 February 2026
And Signed On Behalf Of The Board By:

Name: Sandra Nairn
Status: Director

The notes form part of these financial statements

# SJN CONSULTANTS LTD.

## Notes to the Financial Statements

for the Period Ended 31 December 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

# SJN CONSULTANTS LTD.

## Notes to the Financial Statements

for the Period Ended 31 December 2025

- ## 2. Employees

  | 8 months to 31 Dec 2025 | 2025
  --- | --- | ---
  Average number of employees during the period | 0 | 2

# SJN CONSULTANTS LTD.

## Notes to the Financial Statements

for the Period Ended 31 December 2025

- ## 3. Off balance sheet disclosure

  No

# SJN CONSULTANTS LTD.

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 4. Tangible Assets

| Total
--- | ---
Cost | £
At 01 May 2025 | 10,233
Additions | -
Disposals | (8,827)
Revaluations | -
Transfers | -
At 31 December 2025 | 1,406
Depreciation |
At 01 May 2025 | 10,183
Charge for year | 50
On disposals | (8,827)
Other adjustments | -
At 31 December 2025 | 1,406
Net book value |
At 31 December 2025 | 0
At 30 April 2025 | 50