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Company Registration No. SC405756 (Scotland)
Ideo Business Services Ltd Unaudited accounts for the year ended 31 August 2025
Ideo Business Services Ltd Unaudited accounts Contents
Page
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Ideo Business Services Ltd Company Information for the year ended 31 August 2025
Director
Inga Mitchell
Company Number
SC405756 (Scotland)
Registered Office
Unit 4 Standhill Industrial Est Whitburn Road EH48 2HR
Accountants
Ideo Business Services Ltd Unit 4 Standhill Industrial Est Whitburn Road Bathgate EH48 2HR
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Ideo Business Services Ltd Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,950 
2,482 
Current assets
Debtors
22,124 
8,180 
Cash at bank and in hand
29,797 
57,590 
51,921 
65,770 
Creditors: amounts falling due within one year
(23,201)
(43,040)
Net current assets
28,720 
22,730 
Total assets less current liabilities
30,670 
25,212 
Creditors: amounts falling due after more than one year
(4,249)
(5,437)
Net assets
26,421 
19,775 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
26,420 
19,774 
Shareholders' funds
26,421 
19,775 
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. 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 29 October 2025 and were signed on its behalf by
Inga Mitchell Director Company Registration No. SC405756
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Ideo Business Services Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Ideo Business Services Ltd is a private company, limited by shares, registered in Scotland, registration number SC405756. The registered office is Unit 4 , Standhill Industrial Est, Whitburn Road, EH48 2HR.
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
These financial statements for the year ended 31 August 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 September 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2024
3,250 
1,010 
13,128 
17,388 
At 31 August 2025
3,250 
1,010 
13,128 
17,388 
Depreciation
At 1 September 2024
1,300 
1,010 
12,596 
14,906 
Charge for the year
- 
- 
532 
532 
At 31 August 2025
1,300 
1,010 
13,128 
15,438 
Net book value
At 31 August 2025
1,950 
- 
- 
1,950 
At 31 August 2024
1,950 
- 
532 
2,482 
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Ideo Business Services Ltd Notes to the Accounts for the year ended 31 August 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
10,124 
7,880 
Other debtors
12,000 
300 
22,124 
8,180 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
3,944 
26,042 
VAT
8,043 
6,566 
Trade creditors
- 
3,131 
Taxes and social security
9,124 
5,411 
Other creditors
1,687 
1,890 
Loans from directors
403 
- 
23,201 
43,040 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
4,249 
5,437 
8
Average number of employees
During the year the average number of employees was 3 (2024: 2).
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