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Company registration number: SC513257
Life Spec Limited
Unaudited filleted financial statements
30 September 2025
Life Spec Limited
Contents
Directors and other information
Accountants report
Statement of financial position and notes to the financial statements
Life Spec Limited
Directors and other information
Director Elizabeth Scott
Company number SC513257
Registered office 10 Woods Way
Glenrothes
Fife
KY6 2TG
Accountants Paterson Boyd & Co
18 North Street
Glenrothes
Fife
KY7 5NA
Bankers NatWest
Life Spec Limited
Report to the director on the preparation of the
unaudited statutory financial statements of Life Spec Limited
Year ended 30 September 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Life Spec Limited for the year ended 30 September 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
This report is made solely to the director of Life Spec Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Life Spec Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Life Spec Limited and its director as a body for our work or for this report.
It is your duty to ensure that Life Spec Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Life Spec Limited. You consider that Life Spec Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Life Spec Limited. 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 statutory financial statements.
Paterson Boyd & Co
Chartered Certified Accountants
18 North Street
Glenrothes
Fife
KY7 5NA
2 June 2026
Life Spec Limited
Statement of financial position
30 September 2025
2025 2024
£ £
Current assets 11,022 25,637
Creditors: amounts falling due within one year ( 13,031) ( 24,199)
_______ _______
Net current (liabilities)/assets ( 2,009) 1,438
_______ _______
Total assets less current liabilities ( 2,009) 1,438
Accruals and deferred income ( 720) ( 1,039)
_______ _______
Net (liabilities)/assets ( 2,729) 399
_______ _______
Capital and reserves ( 2,729) 399
_______ _______
Notes to the financial statements
Life Spec Limited
Year ended 30 September 2025
1. Employee numbers
The average number of persons employed by the company during the year amounted to Nil (2024: 1 ).
2. Directors advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:
2025
Balance brought forward Advances /(credits) to the director Amounts repaid Balance o/standing
£ £ £ £
Elizabeth Scott 19,908 1,258 ( 14,577) 6,589
_______ _______ _______ _______
2024
Balance brought forward Advances /(credits) to the director Amounts repaid Balance o/standing
£ £ £ £
Elizabeth Scott 12,188 18,181 ( 10,461) 19,908
_______ _______ _______ _______
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 02 June 2026 , and are signed on behalf of the board by:
Elizabeth Scott
Director
Company registration number: SC513257
The company is a private company limited by shares, registered in Scotland.