Company Registration No. SC484972 (Scotland)
S B T Tech Services Limited
Unaudited accounts
for the year ended 31 August 2025
S B T Tech Services Limited
Unaudited accounts
Contents
S B T Tech Services Limited
Company Information
for the year ended 31 August 2025
Company Number
SC484972 (Scotland)
Registered Office
Alderlea
Keithhall
Inverurie
Aberdeenshire
AB51 0LJ
Scotland
Accountants
JBC Management Solutions Ltd
5 Dene Park
Ponteland
Newcastle upon Tyne
Northumberland
NE20 9AH
S B T Tech Services Limited
Statement of financial position
as at 31 August 2025
Tangible assets
11,125
7,444
Cash at bank and in hand
2,306
71,732
Creditors: amounts falling due within one year
(15,028)
(45,269)
Net current assets
23,618
74,663
Called up share capital
3
3
Profit and loss account
34,740
82,104
Shareholders' funds
34,743
82,107
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 his 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 27 May 2026 and were signed on its behalf by
Scott S Lamont
Director
Company Registration No. SC484972
S B T Tech Services Limited
Notes to the Accounts
for the year ended 31 August 2025
S B T Tech Services Limited is a private company, limited by shares, registered in Scotland, registration number SC484972. The registered office is Alderlea, Keithhall, Inverurie, Aberdeenshire, AB51 0LJ, Scotland.
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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
33% straight line
4
Tangible fixed assets
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 September 2024
21,448
8,096
29,544
At 31 August 2025
35,948
8,096
44,044
At 1 September 2024
16,086
6,014
22,100
Charge for the year
8,987
1,832
10,819
At 31 August 2025
25,073
7,846
32,919
At 31 August 2025
10,875
250
11,125
At 31 August 2024
5,362
2,082
7,444
S B T Tech Services Limited
Notes to the Accounts
for the year ended 31 August 2025
Amounts falling due within one year
Trade debtors
32,800
46,200
Accrued income and prepayments
2,740
-
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
327
4,247
Taxes and social security
13,867
40,516
Loans from directors
(91)
(419)
7
Average number of employees
During the year the average number of employees was 3 (2024: 3).