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Company Registration No. SC718913 (Scotland)
Nevis Accountancy Services Limited Unaudited accounts for the year ended 31 March 2026
Nevis Accountancy Services Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Nevis Accountancy Services Limited Company Information for the year ended 31 March 2026
Director
Sarah Ruth Kennedy
Company Number
SC718913 (Scotland)
Registered Office
OFFICE 6, AN DROCHAID CLAGGAN ROAD, CLAGGAN FORT WILLIAM INVERNESS-SHIRE PH33 6PH United Kingdom
Accountants
Sarah Kennedy Nevis Accountancy Services Limited Office 6, An Drochaid, Claggan Road Claggan, Fort William Inverness-shire PH33 6PH
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Nevis Accountancy Services Limited Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
1,369
-
Current assets
Debtors
5
18,144
14,750
Cash at bank and in hand
39,343
24,209
57,487
38,959
Creditors: amounts falling due within one year
6
(58,856)
(38,959)
Net current liabilities
(1,369)
-
Net assets
-
-
Capital and reserves
Called up share capital
7
1
1
Profit and loss account
(1)
(1)
Shareholders' funds
-
-
For the year ending 31 March 2026 the company was entitled to exemption from audit 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 director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 April 2026 and were signed on its behalf by
Sarah Ruth Kennedy Director Company Registration No. SC718913
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Nevis Accountancy Services Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Nevis Accountancy Services Limited is a private company, limited by shares, registered in Scotland, registration number SC718913. The registered office is OFFICE 6, AN DROCHAID, CLAGGAN ROAD, CLAGGAN, FORT WILLIAM, INVERNESS-SHIRE, PH33 6PH, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% straight line basis
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Nevis Accountancy Services Limited Notes to the Accounts for the year ended 31 March 2026
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 April 2025
-
Additions
1,825
At 31 March 2026
1,825
Depreciation
Charge for the year
456
At 31 March 2026
456
Net book value
At 31 March 2026
1,369
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
16,160
12,262
Accrued income and prepayments
1,984
2,488
18,144
14,750
6
Creditors: amounts falling due within one year
2026
2025
£
£
VAT
5,605
-
Trade creditors
-
28
Taxes and social security
10,880
11,941
Other creditors
295
203
Loans from directors
42,022
26,647
Accruals
54
140
58,856
38,959
7
Share capital
2026
2025
£
£
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
8
Average number of employees
During the year the average number of employees was 4 (2025: 3).
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