Cruinn Consulting Ltd

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Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of Cruinn Consulting Ltd for the period 1 December 2024 to 30 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Cruinn Consulting Ltd for the period 1 December 2024 to 30 September 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Cruinn Consulting Ltd , as a body, in accordance with the terms of our engagement letter dated 02 November 2018. Our work has been undertaken solely to prepare for your approval the accounts of Cruinn Consulting Ltd and state those matters that we have agreed to state to the director of Cruinn Consulting Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cruinn Consulting Ltd and its director, as a body, for our work or for this report.

It is your duty to ensure that Cruinn Consulting Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Cruinn Consulting Ltd . You consider that Cruinn Consulting Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit of the accounts of Cruinn Consulting Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

18th December 2025

Gillespie's Fife

Accountants

Fric Ajax Way

Methil

Leven

KY8 3RS

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Cruinn Consulting Ltd

Balance Sheet

As At 30 September 2025

Balance Sheet

Registered number: SC612510

		30 September 2025		30 November 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		41,362		32,163

			41,362		32,163
CURRENT ASSETS
Debtors	5	58,897		46,731
Investments	6	100		100
Cash at bank and in hand		8,883		83,890

		67,880		130,721
Creditors: Amounts Falling Due Within One Year	7	(74,182 )		(103,044 )

NET CURRENT ASSETS (LIABILITIES)			(6,302 )		27,677

TOTAL ASSETS LESS CURRENT LIABILITIES			35,060		59,840

PROVISIONS FOR LIABILITIES
Deferred Taxation			(4,686 )		(1,166 )

NET ASSETS			30,374		58,674

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			30,274		58,574

SHAREHOLDERS' FUNDS			30,374		58,674

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Cruinn Consulting Ltd

Balance Sheet (continued)

As At 30 September 2025

For the period ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Claire Dodson

Director

18th December 2025

The notes on pages 4 to 6 form part of these financial statements.

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Cruinn Consulting Ltd

Notes to the Financial Statements

For the Period 1 December 2024 to 30 September 2025

Notes to the Financial Statements

1. General Information

Cruinn Consulting Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC612510 . The registered office is Gillespie's, Fife Renewable Innovation Centre, Ajax Way, Methil, Fife, KY8 3RS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% RB
Motor Vehicles	25% RB
Computer Equipment	25% RB

2.4. Taxation

Corporation tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

5Average number of employees, including directors, during the period was: 7 (2024: 9)

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Cruinn Consulting Ltd

Notes to the Financial Statements (continued)

For the Period 1 December 2024 to 30 September 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 December 2024	7,856	77,963	5,896	91,715
Additions	-	45,754	357	46,111
Disposals	-	(77,963 )	-	(77,963 )

As at 30 September 2025	7,856	45,754	6,253	59,863

Depreciation
As at 1 December 2024	4,506	51,937	3,109	59,552
Provided during the period	699	9,532	655	10,886
Disposals	-	(51,937 )	-	(51,937 )

As at 30 September 2025	5,205	9,532	3,764	18,501

Net Book Value
As at 30 September 2025	2,651	36,222	2,489	41,362

As at 1 December 2024	3,350	26,026	2,787	32,163

5. Debtors

	30 September 2025	30 November 2024
	£	£
Due within one year
Trade debtors	40,883	25,938
Prepayments and accrued income	7,417	3,815
Corporation tax recoverable assets	10,597	-
Amounts owed by group undertakings	-	16,978

	58,897	46,731

6. Current Asset Investments

	30 September 2025	30 November 2024
	£	£
Shares in subsidiaries	100	100

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Cruinn Consulting Ltd

Notes to the Financial Statements (continued)

For the Period 1 December 2024 to 30 September 2025

7. Creditors: Amounts Falling Due Within One Year

	30 September 2025	30 November 2024
	£	£
Trade creditors	1,430	4,614
Corporation tax	-	15,591
Other taxes and social security	7,063	6,072
VAT	10,449	27,824
Accruals and deferred income	1,173	1,320
Director's loan account	39,581	47,623
Amounts owed to group undertakings	14,486	-

	74,182	103,044

8. Share Capital

	30 September 2025	30 November 2024
	£	£
Allotted, Called up and fully paid	100	100

9. Directors Advances, Credits and Guarantees

Included within Creditors are the following loans from directors:

	As at 1 December 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 September 2025
	£	£	£	£	£
Mrs Claire Dodson	47,623	11,459	(19,501 )	-	39,581

The above loan is unsecured, interest free and repayable on demand.

10. Dividends

	30 September 2025	30 November 2024
	£	£
On equity shares:
Interim dividend paid	-	10,000
Final dividend paid	10,000	-

	10,000	10,000

11. Related Party Transactions

Included within creditors is a balance of £14,486 due to Cruinn Projects Ltd, a company in which Claire Dodson is also a director.

12. Ultimate Controlling Party

The company's ultimate controlling party is Claire Dodson by virtue of her ownership of 100% of the issued share capital in the company.

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