Company registration number:
SC485444
AB Consulting (Edinburgh) Limited
Trading as
AB Consulting (Edinburgh) Limited
Financial statements
31 August 2025
AB Consulting (Edinburgh) Limited
Director's report
Year ended 31 August 2025
The director presents her report and the unaudited financial statements of the company for the year ended 31 August 2025.
Director
The director who served the company during the year was as follows:
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on
14 May 2026
and signed on behalf of the board by:
Ms Ambika Bagaria
Director
AB Consulting (Edinburgh) Limited
Abridged statement of financial position
31 August 2025
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2025 |
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2024 |
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Note |
£ |
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£ |
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£ |
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£ |
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Fixed assets |
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Tangible assets |
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4 |
25 |
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33 |
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_______ |
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_______ |
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25 |
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33 |
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Current assets |
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Cash at bank and in hand |
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18,293 |
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18,293 |
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_______ |
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_______ |
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18,293 |
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18,293 |
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Creditors: amounts falling due |
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within one year |
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(
7,926) |
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(
7,542) |
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_______ |
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_______ |
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Net current assets |
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10,367 |
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10,751 |
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_______ |
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_______ |
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Total assets less current liabilities |
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10,392 |
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10,784 |
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_______ |
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_______ |
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Net assets |
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10,392 |
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10,784 |
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_______ |
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_______ |
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Capital and reserves |
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Called up share capital |
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10 |
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10 |
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Profit and loss account |
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10,382 |
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10,774 |
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_______ |
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_______ |
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Shareholders funds |
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10,392 |
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10,784 |
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_______ |
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_______ |
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For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
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The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the current year ending 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.
These financial statements were approved by the
board of directors
and authorised for issue on
14 May 2026
, and are signed on behalf of the board by:
Ms Ambika Bagaria
Director
Company registration number:
SC485444
AB Consulting (Edinburgh) Limited
Notes to the financial statements
Year ended 31 August 2025
1.
General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is AB Consulting (Edinburgh) Limited, 61 Dreghorn Loan, Colinton, Edinburgh, EH13 0DA.
2.
Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
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Fittings fixtures and equipment |
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25 % |
reducing balance |
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If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
4.
Tangible assets
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£ |
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Cost |
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At 1 September 2024 and 31 August 2025 |
450 |
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_______ |
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Depreciation |
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At 1 September 2024 |
417 |
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Charge for the year |
8 |
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_______ |
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At 31 August 2025 |
425 |
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_______ |
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Carrying amount |
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At 31 August 2025 |
25 |
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_______ |
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At 31 August 2024 |
33 |
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_______ |
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