Ascent Platform Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC746611

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		14,859		26,721

			14,859		26,721
CURRENT ASSETS
Debtors	5	175		185,232
Cash at bank and in hand		8,142		18,994

		8,317		204,226
Creditors: Amounts Falling Due Within One Year	6	(24,006 )		(70,787 )

NET CURRENT ASSETS (LIABILITIES)			(15,689 )		133,439

TOTAL ASSETS LESS CURRENT LIABILITIES			(830 )		160,160

NET (LIABILITIES)/ASSETS			(830 )		160,160

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			(832 )		160,158

SHAREHOLDERS' FUNDS			(830)		160,160

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Ascent Platform Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr A M Lyall

Director

13 May 2026

The notes on pages 3 to 5 form part of these financial statements.

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Ascent Platform Limited

Notes to the Financial Statements

For The Year Ended 31 October 2025

Notes to the Financial Statements

1. General Information

Ascent Platform Limited is a private company, limited by shares, incorporated in Scotland, registered number SC746611 . The registered office is Suite 2, Ground Floor, Orchard Brae House, 30 Queensferry Road, Edinburgh, EH4 2HS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have carried out an assessment of the going concern position of the company, including consideration of the company's net liability position. With their continued support, the directors have concluded that they have a reasonable expectation that the company has adequate access to resources to continue as a going concern for a period of at least 12 months. Accordingly, they continue to adopt the going concern basis in preparing these financial statements.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	20% straight line
Computer Equipment	33.33% straight line

2.5. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

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Ascent Platform Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 14 (2024: 11)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 November 2024	478	37,462	37,940
Additions	240	614	854

As at 31 October 2025	718	38,076	38,794

Depreciation
As at 1 November 2024	112	11,107	11,219
Provided during the period	133	12,583	12,716

As at 31 October 2025	245	23,690	23,935

Net Book Value
As at 31 October 2025	473	14,386	14,859

As at 1 November 2024	366	26,355	26,721

5. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	175	185,232

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	84	2,776
Corporation tax	-	42,340
Other taxes and social security	19,635	22,933
Other creditors	2,738	(339 )
Accruals and deferred income	1,549	3,077

	24,006	70,787

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Ascent Platform Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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