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# SALIENT POINT CONSULTING LIMITED

## Company Registration Number:
SC392366 (Scotland)

## Unaudited abridged accounts for the year ended 31 January 2026

## Period of accounts

## Start date: 01 February 2025

## End date: 31 January 2026

# SALIENT POINT CONSULTING LIMITED

## Contents of the Financial Statements

for the Period Ended 31 January 2026

Company Information - 3 |
Report of the Directors - 4 |
Balance sheet - 5 |
Additional notes - 7 |
Balance sheet notes - 10 |

# SALIENT POINT CONSULTING LIMITED

## Company Information

for the Period Ended 31 January 2026

Director: |  | Ian Stevenson
Registered office: |  | 68 Silverknowes Eastway Edinburgh Midlothian EH4 5NE
Company Registration Number: |  | SC392366 (Scotland)

# SALIENT POINT CONSULTING LIMITED

## Directors' Report Period Ended 31 January 2026

The directors present their report with the financial statements of the company for the period ended 31 January 2026

Directors

The directors shown below have held office during the whole of the period from 01 February 2025 to 31 January 2026
Ian Stevenson

This report was approved by the board of directors on 16 March 2026
And Signed On Behalf Of The Board By:

Name: Ian Stevenson
Status: Director

# SALIENT POINT CONSULTING LIMITED

## Balance sheet

As at 31 January 2026

| Notes | 2026 £ | 2025 £
--- | --- | --- | ---
Fixed assets
Intangible assets: | 4 | 1,976 |
Tangible assets: |  |  | 935
Total fixed assets: |  | 1,976 | 935
Current assets
Debtors: |  | 10,843 |
Cash at bank and in hand: |  | 1,713 | 142
Total current assets: |  | 12,556 | 142
Creditors: amounts falling due within one year: |  | ( 5,143 ) |
Net current assets (liabilities): |  | 7,413 | 142
Total assets less current liabilities: |  | 9,389 | 1,077
Creditors: amounts falling due after more than one year: |  | ( 3,057 ) | ( 2,914 )
Total net assets (liabilities): |  | 6,332 | ( 1,837 )

The notes form part of these financial statements

# SALIENT POINT CONSULTING LIMITED

## Balance sheet continued

As at 31 January 2026

| Notes | 2026 £ | 2025 £
--- | --- | --- | ---
Capital and reserves
Called up share capital: |  | 1 | 1
Profit and loss account: |  | 6,331 | ( 1,838 )
Shareholders funds: |  | 6,332 | ( 1,837 )

For the year ending 31 January 2026 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 16 March 2026
And Signed On Behalf Of The Board By:

Name: Ian Stevenson
Status: Director

The notes form part of these financial statements

# SALIENT POINT CONSULTING LIMITED

## Notes to the Financial Statements

for the Period Ended 31 January 2026

- ## 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

# SALIENT POINT CONSULTING LIMITED

## Notes to the Financial Statements

for the Period Ended 31 January 2026

- ## 2. Employees

  | 2026 | 2025
  --- | --- | ---
  Average number of employees during the period | 0 | 0

# SALIENT POINT CONSULTING LIMITED

## Notes to the Financial Statements

for the Period Ended 31 January 2026

- ## 3. Off balance sheet disclosure

  No

# SALIENT POINT CONSULTING LIMITED

## Notes to the Financial Statements

for the Period Ended 31 January 2026

- ## 4. Intangible assets

  | Total
  --- | ---
  Cost | £
  At 01 February 2025 | 0
  Additions | 2,470
  Disposals | -
  Revaluations | -
  Transfers | -
  At 31 January 2026 | 2,470
  Amortisation |
  Amortisation at 01 February 2025 | 0
  Charge for year | 494
  On disposals | -
  Other adjustments | -
  Amortisation at 31 January 2026 | 494
  Net book value |
  Net book value at 31 January 2026 | 1,976
  Net book value at 31 January 2025 | 0