REGISTERED NUMBER: SC715795 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH NOVEMBER 2025

FOR

COLIN STRACHAN CONSULTING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

C Strachan

REGISTERED OFFICE:

Hillhead Cottage

Strichen

Fraserburgh

Aberdeenshire

AB43 6RE

REGISTERED NUMBER:

SC715795 (Scotland)

ACCOUNTANTS:

Goldwells

Goldwells House

Grange Road

Peterhead

Aberdeenshire

AB42 1WN

FIXED ASSETS

Tangible assets

4

220

296

CURRENT ASSETS

Debtors

5

6,004

6,199

Cash at bank

186,244

178,060

192,248

184,259

CREDITORS

Amounts falling due within one year

6

68,684

58,168

NET CURRENT ASSETS

123,564

126,091

TOTAL ASSETS LESS CURRENT LIABILITIES

123,784

126,387

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

123,684

126,287

SHAREHOLDERS' FUNDS

123,784

126,387

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 9th June 2026 and were signed by:

C Strachan - Director

1.	STATUTORY INFORMATION

Colin Strachan Consulting 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Plant and machinery

-

15% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1st December 2024

and 30th November 2025

510

DEPRECIATION

At 1st December 2024

214

Charge for year

76

At 30th November 2025

290

NET BOOK VALUE

At 30th November 2025

220

At 30th November 2024

296

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

5,898

6,093

Prepayments

106

106

6,004

6,199

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Corporation tax

10,212

16,938

Social security and other taxes

314

-

Directors' current accounts

56,718

39,844

Accrued expenses

1,440

1,386

68,684

58,168

The Director's loan is interest free and there is no fixed repayment terms.