STRAIGHT LINE CONSULTING LIMITED


Directors	Craig Eadie
	Robert Benjamin Griffiths


Company Secretary	Avril Gorringe


Registered Address	2 Upperton Gardens
	Eastbourne
	BN21 2AH


Registered Number	11269126 (England and Wales)

Statement of Financial Position
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		1,333		1,333
Tangible assets	4		211,591		185,572
			212,924		186,905
Current assets
Debtors		3,011,785		1,867,783
Cash at bank and on hand		88,245		405,405
		3,100,030		2,273,188
Creditors amounts falling due within one year	5	(1,344,268)		(1,158,769)
Net current assets (liabilities)			1,755,762		1,114,419
Total assets less current liabilities			1,968,686		1,301,324
Creditors amounts falling due after one year	6		(158,225)		(136,499)
Net assets			1,810,461		1,164,825
Capital and reserves
Called up share capital			100		100
Profit and loss account			1,810,361		1,164,725
Shareholders' funds			1,810,461		1,164,825

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 29 May 2026, and are signed on its behalf by:

Craig Eadie
Director
Registered Company No. 11269126

STRAIGHT LINE CONSULTING LIMITED

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Private number plate is being amortised evenly over its estimated useful life of nil years.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Fixtures and fittings	20	-
Vehicles	25	-
Office Equipment	-	33.33

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	14		13

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 September 24	1,333	1,333
At 31 August 25	1,333	1,333
Net book value
At 31 August 25	1,333	1,333
At 31 August 24	1,333	1,333

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 September 24	19,143	274,299	9,532	38,320	341,294
Additions	-	71,995	5,035	6,395	83,425
At 31 August 25	19,143	346,294	14,567	44,715	424,719
Depreciation and impairment
At 01 September 24	-	125,414	5,225	25,083	155,722
Charge for year	-	47,182	1,559	8,665	57,406
At 31 August 25	-	172,596	6,784	33,748	213,128
Net book value
At 31 August 25	19,143	173,698	7,783	10,967	211,591
At 31 August 24	19,143	148,885	4,307	13,237	185,572

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	869,517	674,990
Bank borrowings and overdrafts	19,744	17,244
Taxation and social security	427,870	300,364
Accrued liabilities and deferred income	27,137	166,171
Total	1,344,268	1,158,769


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	113,504	70,252
Other creditors	44,721	66,247
Total	158,225	136,499

7.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	44,721		66,247