SKC Project Consultants Ltd. SC247062 true 2024-08-01 2025-07-31 2025-07-31 The principal activity of the company is engineering services Digita Accounts Production Advanced 6.30.9574.0 true SC247062 2024-08-01 2025-07-31 SC247062 2025-07-31 SC247062 core:RetainedEarningsAccumulatedLosses 2025-07-31 SC247062 core:ShareCapital 2025-07-31 SC247062 core:CurrentFinancialInstruments core:WithinOneYear 2025-07-31 SC247062 bus:SmallEntities 2024-08-01 2025-07-31 SC247062 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 SC247062 bus:FilletedAccounts 2024-08-01 2025-07-31 SC247062 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 SC247062 bus:RegisteredOffice 2024-08-01 2025-07-31 SC247062 bus:CompanySecretaryDirector2 2024-08-01 2025-07-31 SC247062 bus:Director3 2024-08-01 2025-07-31 SC247062 bus:EntityNoLongerTradingButTradedInPast 2024-08-01 2025-07-31 SC247062 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 SC247062 bus:Agent1 2024-08-01 2025-07-31 SC247062 countries:Scotland 2024-08-01 2025-07-31 SC247062 2023-08-01 2024-07-31 SC247062 2024-07-31 SC247062 core:RetainedEarningsAccumulatedLosses 2024-07-31 SC247062 core:ShareCapital 2024-07-31 SC247062 core:CurrentFinancialInstruments core:WithinOneYear 2024-07-31 iso4217:GBP xbrli:pure

Registration number: SC247062

SKC Project Consultants Ltd.
Unaudited Filleted Financial Statements
for the Year Ended 31 July 2025

SKC Project Consultants Ltd.

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 5
Accountants' Report | 6

SKC Project Consultants Ltd.

Company Information

Directors | Mrs Anne Heather Caughey Mr Stuart Kirk Caughey

Company secretary | Mrs Anne Heather Caughey

Registered office | 12 Kincath Avenue Burnside Rutherglen Glasgow G73 4RP

Accountants | EQ Accountants Ltd Unit 4B Gateway Business Park Beancross Road Grangemouth FK3 8WX

SKC Project Consultants Ltd.

(Registration number: SC247062)
Balance Sheet as at 31 July 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Cash at bank and in hand |  | 72 | 72
Creditors: Amounts falling due within one year | 4 | (1,197) | (809)
Net liabilities |  | (1,125) | (737)
Capital and reserves |  |  |
Called up share capital |  | 3 | 3
Retained earnings |  | (1,128) | (740)
Shareholders' deficit |  | (1,125) | (737)

Small companies audit exemption

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 11 March 2026 and signed on its behalf by:

......................................... Mr Stuart Kirk Caughey Director

SKC Project Consultants Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in Scotland.

2 | Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tax

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

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.

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.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

SKC Project Consultants Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual
arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any
contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3 | Employees and Directors

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Other creditors | 1,197 | 809

SKC Project Consultants Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

5 | Related party transactions

Creditors include the following amounts which are owed to individuals who were directors of the company during the year:

| 2025 £ | 2024 £
Mr Angus Lewis MacIntyre | 722 | 362
Mrs Claire MacIntyre | 71 | 71
| 793 | 433

The maximum balance outstanding during the year amounted to £793.
The directors current accounts are repayable on demand.

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
SKC Project Consultants Ltd.
for the Year Ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of SKC Project Consultants Ltd. for the year ended 31 July 2025 as set out on pages 2 to 5 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 SKC Project Consultants Ltd., as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of SKC Project Consultants Ltd. and state those matters that we have agreed to state to the Board of Directors of SKC Project Consultants Ltd., 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 SKC Project Consultants Ltd. and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that SKC Project Consultants Ltd. has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of SKC Project Consultants Ltd.. You consider that SKC Project Consultants Ltd. is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of SKC Project Consultants Ltd.. 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 accounts.

......................................
EQ Accountants Ltd
Unit 4B
Gateway Business Park
Beancross Road
Grangemouth
FK3 8WX

11 March 2026