Registration number: SC704602

ABE Consulting Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

ABE Consulting Limited

Company Information

Directors

Mrs A Laing Mr S Laing

Registered office

Summit House 4-5 Mitchell Street Edinburgh EH6 7BD

Accountants

Ross McConnell Chartered Accountant3 High Street Kinross KY13 8AW

ABE Consulting Limited

(Registration number: SC704602)
Balance Sheet as at 31 July 2025

	Note	2025 £	2024 £
Fixed Assets
Tangible Assets	4	508	837
Current assets
Debtors	5	4,179	7,523
Cash at bank and in hand		5,738	10,030
		9,917	17,553
Creditors: Amounts falling due within one year	6	(10,382)	(18,361)
Net current liabilities		(465)	(808)
Net assets		43	29
Capital and reserves
Called up share capital	7	2	2
Retained earnings		41	27
Shareholders' funds		43	29

For the financial year ending 31 July 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 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 1 April 2026 and signed on its behalf by:
 

......................................... Mrs A Laing Director

......................................... Mr S Laing Director

ABE Consulting Limited

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.

The address of its registered office is:
Summit House
4-5 Mitchell Street
Edinburgh
EH6 7BD

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

ABE Consulting Limited

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

Tangible Assets

Tangible Assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	20% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 1).

ABE Consulting Limited

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

4	Tangible Assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 August 2024	1,645	1,645
At 31 July 2025	1,645	1,645
Depreciation
At 1 August 2024	808	808
Charge for the year	329	329
At 31 July 2025	1,137	1,137
Carrying amount
At 31 July 2025	508	508
At 31 July 2024	837	837

5

Debtors

Current	2025 £	2024 £
Other debtors	4,179	7,523
	4,179	7,523

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	8,609	13,375
Accruals and deferred income	1,760	800
Other creditors	13	4,186
	10,382	18,361

ABE Consulting Limited

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

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	2	2	2	2