REGISTERED NUMBER: SC210719 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

COMPUTER NETWORK SOLUTIONS (SCOTLAND)

LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

G M Durie

J A Worth

SECRETARY:

G M Durie

REGISTERED OFFICE:

13 Maritime Street

Leith

Edinburgh

Lothian

EH6 6SB

REGISTERED NUMBER:

SC210719 (Scotland)

ACCOUNTANTS:

Mitchell Edwards

Chartered Certified Accountants

24A Ainslie Place

Edinburgh

EH3 6AJ

BANKERS:

The Royal Bank of Scotland plc

Edinburgh Blenheim Place Branch

2 Blenheim Place

Edinburgh

EH7 5JH

FIXED ASSETS

Tangible assets

4

78,741

48,663

CURRENT ASSETS

Stocks

850

800

Debtors

5

56,696

49,869

Cash at bank

209,023

215,889

266,569

266,558

CREDITORS

Amounts falling due within one year

6

83,430

87,746

NET CURRENT ASSETS

183,139

178,812

TOTAL ASSETS LESS CURRENT LIABILITIES

261,880

227,475

PROVISIONS FOR LIABILITIES

14,176

6,760

NET ASSETS

247,704

220,715

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

247,604

220,615

SHAREHOLDERS' FUNDS

247,704

220,715

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 March 2026 and were signed on its behalf by:

G M Durie - Director

1.	STATUTORY INFORMATION

Computer Network Solutions (Scotland) 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 financial statements are presented in sterling which is the functional currency of the company rounded to the nearest £.

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 represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets

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

Improvements to property

-

10% on cost

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer & office equipment

-

33% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 material 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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Computer

to

Plant and

Motor

& office

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

14,869

10,358

43,172

20,583

88,982

Additions

11,600

7,288

50,066

9,067

78,021

Disposals

-

-

(41,860

)

(13,801

)

(55,661

)

At 31 December 2025

26,469

17,646

51,378

15,849

111,342

DEPRECIATION

At 1 January 2025

1,782

3,345

19,071

16,121

40,319

Charge for year

2,647

2,860

12,655

3,650

21,812

Eliminated on disposal

-

-

(18,314

)

(11,216

)

(29,530

)

At 31 December 2025

4,429

6,205

13,412

8,555

32,601

NET BOOK VALUE

At 31 December 2025

22,040

11,441

37,966

7,294

78,741

At 31 December 2024

13,087

7,013

24,101

4,462

48,663

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

33,093

16,667

Other debtors

1,434

6,428

34,527

23,095

Amounts falling due after more than one year:

Other debtors

22,169

26,774

Aggregate amounts

56,696

49,869

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

26,015

20,710

Taxation and social security

54,480

61,443

Other creditors

2,935

5,593

83,430

87,746

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

G M Durie

Balance outstanding at start of year

5,420

(23,043

)

Amounts advanced

1,810

39,965

Amounts repaid

(7,230

)

(11,502

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

5,420

8.	RELATED PARTY DISCLOSURES

The company provided a loan to a company under common control. This loan is repayable by instalments and attracts interest at the rate of 1% pa and is unsecured. Included in debtors at 31 December 2025 is the balance of £22,169 (2024: £26,774) due to the company in respect of this unsecured loan.