IRIS Accounts Production v25.4.12.37 SC736505 director 1.7.24 30.6.25 30.6.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC736505 2024-06-30 SC736505 2025-06-30 SC736505 2024-07-01 2025-06-30 SC736505 2023-06-30 SC736505 2023-07-01 2024-06-30 SC736505 2024-06-30 SC736505 ns15:Scotland 2024-07-01 2025-06-30 SC736505 ns14:PoundSterling 2024-07-01 2025-06-30 SC736505 ns10:Director1 2024-07-01 2025-06-30 SC736505 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC736505 ns10:SmallEntities 2024-07-01 2025-06-30 SC736505 ns10:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 SC736505 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 SC736505 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC736505 ns10:FullAccounts 2024-07-01 2025-06-30 SC736505 1 2024-07-01 2025-06-30 SC736505 ns10:RegisteredOffice 2024-07-01 2025-06-30 SC736505 ns5:CurrentFinancialInstruments 2025-06-30 SC736505 ns5:CurrentFinancialInstruments 2024-06-30 SC736505 ns5:ShareCapital 2025-06-30 SC736505 ns5:ShareCapital 2024-06-30 SC736505 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 SC736505 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 SC736505 ns5:NetGoodwill 2024-07-01 2025-06-30 SC736505 ns5:IntangibleAssetsOtherThanGoodwill 2024-07-01 2025-06-30 SC736505 ns5:NetGoodwill 2024-06-30 SC736505 ns5:NetGoodwill 2025-06-30 SC736505 ns5:NetGoodwill 2024-06-30 SC736505 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 SC736505 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-30 SC736505 ns10:Director1 1 2024-06-30 SC736505 ns10:Director1 1 2023-06-30 SC736505 ns10:Director1 1 2024-07-01 2025-06-30 SC736505 ns10:Director1 1 2023-07-01 2024-06-30 SC736505 ns10:Director1 1 2025-06-30 SC736505 ns10:Director1 1 2024-06-30

REGISTERED NUMBER: SC736505 (Scotland)

Unaudited Financial Statements for the Year Ended 30th June 2025

for

Nicola Thom Consultancy Ltd

| Nicola Thom Consultancy Ltd (Registered number: SC736505) |

Contents of the Financial Statements

for the Year Ended 30th June 2025

| Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |  | to |  | 5

| Nicola Thom Consultancy Ltd |

Company Information

for the Year Ended 30th June 2025

| DIRECTOR: | Mrs N Thom

| REGISTERED OFFICE: | 20 Blair Street

| Galston

| East Ayrshire

| United Kingdom

| KA4 8JE

| REGISTERED NUMBER: | SC736505 (Scotland)

| ACCOUNTANTS: | Farries Kirk & McVean

| Dumfries Enterprise Park

| Heathhall

| Dumfries

| DUMFRIESSHIRE

| DG1 3SJ

| Nicola Thom Consultancy Ltd (Registered number: SC736505) |

Balance Sheet

30th June 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 22,172 |  | 33,257 |  |

CURRENT ASSETS

Debtors | 5 | 68,382 |  | 35,836 |  |

Cash at bank | 5,476 |  | 16,102 |  |

73,858 |  | 51,938 |  |

CREDITORS

Amounts falling due within one year | 6 | 33,737 |  | 33,516 |  |

NET CURRENT ASSETS | 40,121 |  | 18,422 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 62,293 |  | 51,679 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 62,292 |  | 51,678 |  |

62,293 |  | 51,679 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 9th February 2026 and were signed by:

Mrs N Thom - Director

| Nicola Thom Consultancy Ltd (Registered number: SC736505) |

Notes to the Financial Statements

for the Year Ended 30th June 2025

1. | STATUTORY INFORMATION

| Nicola Thom Consultancy 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.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of five years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Financial instruments

| Cash and cash equivalents

| Cash and cash equivalents comprise cash on hand and call deposits, and other short term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

| Trade debtors

| Trade debtors are amounts due from customers for the sale of goods and services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price and represent the full value of the services charged to customers.

| Trade creditors

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

| Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date they are presented as non current liabilities.

| Borrowings

| Interest bearing borrowings are initially recorded at fair value, net of transaction costs. Interest bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transactions costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

| Interest expense is recognised on the basis of effective interest method and is included in interest payable and similar charges.

| Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| Nicola Thom Consultancy Ltd (Registered number: SC736505) |

Notes to the Financial Statements - continued

for the Year Ended 30th June 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Provisions & contingencies

| Provisions are recognised when the company has a present legal or constructive obligation as a result of past events; it is probable that an outflow of resources will be required to settle the obligation; and the amount of the obligation can be estimated reliably.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1st July 2024

| and 30th June 2025 | 55,429 |  |

| AMORTISATION

| At 1st July 2024 | 22,172 |  |

| Charge for year | 11,085 |  |

| At 30th June 2025 | 33,257 |  |

| NET BOOK VALUE

| At 30th June 2025 | 22,172 |  |

| At 30th June 2024 | 33,257 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 1 |  |

| Other debtors | 68,382 |  | 35,835 |  |

68,382 |  | 35,836 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 1,000 |  | 8,348 |  |

| Taxation and social security | 32,737 |  | 25,168 |  |

33,737 |  | 33,516 |  |

| Nicola Thom Consultancy Ltd (Registered number: SC736505) |

Notes to the Financial Statements - continued

for the Year Ended 30th June 2025

7. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2025 | 2024 |

£ | £ |

| Mrs N Thom

| Balance outstanding at start of year | 35,835 |  | - |  |

| Amounts advanced | 68,382 |  | 35,835 |  |

| Amounts repaid | (35,835 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 68,382 |  | 35,835 |  |