REGISTERED NUMBER: SC238686 (Scotland)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

New Consensus Communications Ltd.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Raymond Boyle

REGISTERED OFFICE:

25 Sandyford Place

Glasgow

G3 7NG

REGISTERED NUMBER:

SC238686 (Scotland)

ACCOUNTANTS:

Stevenson & Kyles

Chartered Accountants

25 Sandyford Place

Glasgow

G3 7NG

FIXED ASSETS

Tangible assets

4

1,507

1,320

CURRENT ASSETS

Debtors

5

77,082

76,129

Cash at bank

10,643

4,513

87,725

80,642

CREDITORS

Amounts falling due within one year

6

85,251

76,080

NET CURRENT ASSETS

2,474

4,562

TOTAL ASSETS LESS CURRENT LIABILITIES

3,981

5,882

CREDITORS

Amounts falling due after more than one year

7

-

(4,395

)

PROVISIONS FOR LIABILITIES

8

(377

)

(330

)

NET ASSETS

3,604

1,157

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

3,602

1,155

SHAREHOLDERS' FUNDS

3,604

1,157

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 April 2026 and were signed by:

Raymond Boyle - Director

1.	STATUTORY INFORMATION

New Consensus Communications Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

20% on reducing balance

Financial instruments

Basic financial instruments, including debtors and creditors with no stated interest rate and receivable or payable within one year, are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 February 2025

3,821

Additions

563

At 31 January 2026

4,384

DEPRECIATION

At 1 February 2025

2,501

Charge for year

376

At 31 January 2026

2,877

NET BOOK VALUE

At 31 January 2026

1,507

At 31 January 2025

1,320

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

44,160

32,280

Other debtors

32,922

43,849

77,082

76,129

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

4,063

14,424

Taxation and social security

77,654

58,856

Other creditors

3,534

2,800

85,251

76,080

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

4,395

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

377

330

Deferred

tax

£

Balance at 1 February 2025

330

Provided during year

47

Balance at 31 January 2026

377

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

200

Ordinary

£0.01

2

2

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025:

2026

2025

£

£

Raymond Boyle

Balance outstanding at start of year

29,816

42,826

Amounts repaid

(6,699

)

(13,010

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

23,117

29,816

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Raymond Boyle.