KINBRAE CONSULTING LTD


Directors	Gillian Baird
	Clint Merrington


Company Secretary	Gillian Baird


Registered Address	8 Lawrence Street
	Buckhaven
	Leven
	KY8 1BQ


Registered Number	SC845933 (Scotland)

Balance Sheet as at
31 March 2026

	Notes	2026
		£	£
Fixed assets
Tangible assets	3		942
			942
Current assets
Stocks		2,578
Debtors	4	4,480
Cash at bank and on hand		30,201
		37,259
Creditors amounts falling due within one year	5	(18,256)
Net current assets (liabilities)			19,003
Total assets less current liabilities			19,945
Provisions for liabilities			(201)
Net assets			19,744
Capital and reserves
Called up share capital			10
Profit and loss account			19,734
Shareholders' funds			19,744

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 13 May 2026, and are signed on its behalf by:

Clint Merrington
Director

Gillian Baird
Director

Registered Company No. SC845933

KINBRAE CONSULTING LTD

Notes to the Financial Statements
for the period ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Turnover policy
	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 sale of goods and from the rendering of services.

	Employee benefits
	The company operates a defined contribution pension scheme. Contributions payable to the companys pension scheme are charged to profit or loss in the period to which they relate.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 

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. 

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. 

Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixed assets are stated at cost, being purchase price, less accumulated depreciation.


	Reducing balance (%)	Straight line (years)
Plant and machinery	25	-
Office Equipment	-	3

	Stocks and work in progress
	Stock and work in progress are valued at the lower of cost and net realisable value.

2.	Average number of employees


		2026
	Average number of employees during the year	2

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
Additions	190	1,099	1,289
At 31 March 26	190	1,099	1,289
Depreciation and impairment
Charge for year	18	329	347
At 31 March 26	18	329	347
Net book value
At 31 March 26	172	770	942
At 21 April 25	-	-	-

4.	Debtors: amounts due within one year

		2026
		£
	Trade debtors / trade receivables	4,420
	Other debtors	60
	Total	4,480

5.	Creditors: amounts due within one year

		2026
		£
	Taxation and social security	14,687
	Other creditors	2,405
	Accrued liabilities and deferred income	1,164
	Total	18,256