Registered number
SC616255
HMS AUDITING SERVICES LTD
Filleted Accounts
31 December 2025

HMS AUDITING SERVICES LTD
Registered number: | SC616255
Balance Sheet
as at 31 December 2025
|  |  |  | 2025 |  |  | 2024
£ | £
Current assets |  |  | 56,842 |  |  | 47,348
Creditors: amounts falling due within one year |  |  | (10,265) |  |  | (9,005)
Net current assets |  |  |  | 46,577 |  |  | 38,343
Total assets less current liabilities |  |  |  | 46,577 |  |  | 38,343
Net assets |  |  |  | 46,577 |  |  | 38,343
Capital and reserves |  |  |  | 46,577 |  |  | 38,343
Number | Number
Average number of employees |  |  |  | 1 |  |  | 1
The company is a private company limited by shares and incorporated in Scotland. Its registered office is 12 Petrel Way, Dunfermline, Fife KY11 8GY.
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the micro entity provisions of the Companies Act 2006 and FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Hayley Melville-Smith
Director
Approved by the board on 9 March 2026

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