James Spratt Consultancy Ltd Accounts






James Spratt Consultancy Ltd

	Company No. SC406054
		Information for Filing with The Registrar
		31 August 2025

The Director presents his report and the accounts for the year ended 31 August 2025.

Principal activities
The principal activity of the company during the year under review was hospital consultancy activities.




Director

The Director who served at any time during the year was as follows:

J. Spratt









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

J. Spratt
Director
25 May 2026

at	31 August 2025
Company No.		SC406054	Notes	2025	2024
				£	£
Fixed assets
	Intangible assets		4	25,000	25,000
	Tangible assets		5	4,421	5,729


				29,421	30,729
Current assets

	Debtors		6	993,158	988,922

	Cash at bank and in hand			14,196	8,626
				1,007,354	997,548
Creditors: Amount falling due within one year			7	(327,452)	(346,892)
Net current assets				679,902	650,656
Total assets less current liabilities				709,323	681,385




Net assets				709,323	681,385

Capital and reserves
	Called up share capital			6	6



	Profit and loss account		9	709,317	681,379

Total equity				709,323	681,385



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 25 May 2026 and signed on its behalf by:
J. Spratt
Director
25 May 2026

for the year ended 31 August 2025

General information

James Spratt Consultancy Ltd is a private company limited by shares and incorporated in Scotland.

Its registered number is: SC406054

Its registered office is:

2 Redhall House Close

Edinburgh

Scotland

EH14 1JN

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

For comparative purposes, the 2024 accounts have been updated to show other operating income included within turnover due to an error in the 2024 accounts.

Accounting policies

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Furniture, fittings and equipment

25% Reducing balance

For comparative purposes, the 2024 accounts have been updated to show other operating income included within turnover due to an error in the 2024 accounts.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	0	0

4	Intangible fixed assets
			Goodwill	Total
			£	£
		Cost
		At 1 September 2024	25,000	25,000


		At 31 August 2025	25,000	25,000
		Amortisation and impairment





		Net book values
		At 31 August 2025	25,000	25,000
		At 31 August 2024	25,000	25,000

5	Tangible fixed assets
			Fixtures, fittings and equipment	Total
			£	£
		Cost or revaluation
		At 1 September 2024	27,755	27,755




		At 31 August 2025	27,755	27,755
		Depreciation
		At 1 September 2024	22,026	22,026
		Charge for the year	1,308	1,308



		At 31 August 2025	23,334	23,334
		Net book values
		At 31 August 2025	4,421	4,421
		At 31 August 2024	5,729	5,729

6	Debtors
			2025	2024
			£	£
		Trade debtors	16,950	177,940




		Loans to directors	-	3,982
		Other debtors	976,208	807,000

			993,158	988,922

7	Creditors:
		amounts falling due within one year
			2025	2024
			£	£






		Taxes and social security	28,589	83,752
		Loans from directors	36,900	-
		Other creditors	261,963	263,140

			327,452	346,892

Share Capital

One ordinary share at £1 and five B ordinary shares at £1 fully paid.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

10	Dividends
			2025	2024
			£	£
		Dividends for the period:
		Dividends paid in the period	52,000	54,306

			52,000	54,306

		Dividends by type:

		Equity dividends	52,000	54,306
			52,000	54,306

Related party disclosures

Transactions with related parties

There was an intercompany loan from James Spratt Consultancy Ltd to Optima Holdings Limited with a balance of £11,905.54 which is included in other debtors.There was an intercompany loan from James Spratt Consultancy Ltd to Optima Property (Edinburgh) Limited with a balance of £964,302.50 which is included in other debtors.There was an intercompany loan from Optima (Education) Limited to James Spratt Consultancy Ltd with a balance of £261,963.34 which is included in other creditors.There are intercompany loans which carry 0% interest and can be recalled at any time.