REGISTERED NUMBER: SC594927 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Chlodan Consultancy Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

W I Main

REGISTERED OFFICE:

Hawthornbank

23 Scotts Place

Selkirk

TD7 4DP

REGISTERED NUMBER:

SC594927 (Scotland)

CURRENT ASSETS

Debtors

4

22,292

8,651

Cash at bank

4,415

20,470

26,707

29,121

CREDITORS

Amounts falling due within one year

5

9,844

21,598

NET CURRENT ASSETS

16,863

7,523

TOTAL ASSETS LESS CURRENT LIABILITIES

16,863

7,523

CAPITAL AND RESERVES

Called up share capital

6

10

10

Retained earnings

7

16,853

7,513

SHAREHOLDERS' FUNDS

16,863

7,523

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 June 2026 and were signed by:

W I Main - Director

1.	STATUTORY INFORMATION

Chlodan Consultancy Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 1 ).

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Amounts owed by group undertakings

-

8,651

Other debtors

22,292

-

22,292

8,651

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Taxation and social security

2,268

16,923

Other creditors

7,576

4,675

9,844

21,598

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

1,000

Ordinary

£0.01

10

10

7.

RESERVES

Retained

earnings

£

At 1 October 2024

7,513

Profit for the year

9,340

At 30 September 2025

16,853

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

30.9.25

30.9.24

£

£

W I Main

Balance outstanding at start of year

(4,675

)

-

Amounts advanced

4,675

-

Amounts repaid

(2,300

)

(4,675

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(2,300

)

(4,675

)

Loan finance has been provided by the Director. This loan finance is provided with flexible repayment terms.