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Company registration number: SC530262
Blair Smart Limited
Unaudited filleted financial statements
30 September 2025
Blair Smart Limited
Contents
Directors and other information
Accountants report
Statement of financial position and notes to the financial statements
Blair Smart Limited
Directors and other information

| Directors | James Gay
|  | Brian Gay
| Company number | SC530262
| Registered office | 21 Commercial Street
|  | Markinch
|  | Glenrothes
|  | Fife
|  | KY7 6DE
| Accountants | Paterson Boyd & Co
|  | Chartered Certified Accountants
|  | 18 North Street
|  | Glenrothes
|  | Fife
|  | KY7 5NA

| Bankers | Royal Bank of Scotland
|  | 5 Falkland Gate
|  | Glenrothes
|  | Fife
|  | KY7 5NS

Blair Smart Limited
Report to the board of directors on the preparation of the
unaudited statutory financial statements of Blair Smart Limited
Period ended 30 September 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Blair Smart Limited for the period ended 30 September 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
This report is made solely to the board of directors of Blair Smart Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Blair Smart Limited and state those matters that we have agreed to state to the board of directors of Blair Smart Limited as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Blair Smart Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that Blair Smart Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Blair Smart Limited. You consider that Blair Smart Limited is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the financial statements of Blair Smart Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Paterson Boyd & Co
Chartered Certified Accountants
18 North Street
Glenrothes
Fife
KY7 5NA
1 April 2026
Blair Smart Limited
Statement of financial position
30 September 2025

|  |  | 30/09/25 |  | 31/03/24 |  |
|  |  | £ |  | £ |  |
Current assets |  |  | 491 |  | 9,288 |  |
Creditors: amounts falling due within one year |  |  | ( 12,652) |  | ( 32,430) |  |
|  |  | _______ |  | _______ |  |
Net current liabilities |  |  | ( 12,161) |  | ( 23,142) |  |
|  |  | _______ |  | _______ |  |
Total assets less current liabilities |  |  | ( 12,161) |  | ( 23,142) |  |
Accruals and deferred income |  |  | ( 1,859) |  | ( 1,146) |  |
|  |  | _______ |  | _______ |  |
Net liabilities |  |  | ( 14,020) |  | ( 24,288) |  |
|  |  | _______ |  | _______ |  |
Capital and reserves |  |  | ( 14,020) |  | ( 24,288) |  |
|  |  | _______ |  | _______ |  |

Notes to the financial statements
Blair Smart Limited
Period ended 30 September 2025
1. Employee numbers
The average number of persons employed by the company during the period amounted to Nil (2024: Nil).
2. Directors advances, credits and guarantees

| During the period the directors entered into the following advances and credits with the company: |  |  |  |  |  |
Period ended 30/09/25 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the directors | Amounts repaid | Balance o/standing |  |
|  | £ | £ | £ | £ |  |
| James Gay | 491 | - | - | 491 |  |
| Brian Gay | ( 32,430) | - | 19,778 | ( 12,652) |  |
|  | _______ | _______ | _______ | _______ |  |
|  | ( 31,939) | - | 19,778 | ( 12,161) |  |
|  | _______ | _______ | _______ | _______ |  |
Year ended 31/03/24 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the directors | Amounts repaid | Balance o/standing |  |
|  | £ | £ | £ | £ |  |
| James Gay | 491 | - | - | 491 |  |
| Brian Gay | ( 95,280) | ( 150) | 63,000 | ( 32,430) |  |
|  | _______ | _______ | _______ | _______ |  |
|  | ( 94,789) | ( 150) | 63,000 | ( 31,939) |  |
|  | _______ | _______ | _______ | _______ |  |

For the period ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 01 April 2026 , and are signed on behalf of the board by:
James Gay
Director
Company registration number: SC530262
The company is a private company limited by shares, registered in Scotland.