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Registered Number: SC488003
Scotland

 

 

 


Unaudited Financial Statements


for the year ended 30 September 2025

for

FBD CONSULTANCY (TRAINING) LTD

FBD Consultancy (Training) Ltd
Contents Page
For the year ended 30 September 2025
Director Anne Wright
Registered Number SC488003
Registered Office Sgarbach House
10 Binniehill Road
Cumbernauld
North Lanarkshire
G68 9AJ
Accountants FBD Consultancy Accounts & Tax Ltd.
2 Glasgow Road
Dennyloanhead
Stirlingshire
FK4 1QF
1
Director's report and financial statements
The director presents his/her/their report and accounts for the year ended 30 September 2025.
Principal activities
Principal activity of the company during the financial year was the provision of financial training.
Director
The director who served the company throughout the year was as follows:
Anne Wright
Statement of director's responsibilities
The director is responsible for preparing the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102 and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:
  • select suitable accounting policies and then apply them consistently
  • make judgements and estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.


The director is responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

On behalf of the board.


----------------------------------
Anne Wright
Director

Date approved: 21 June 2026
2
You believe that FBD Consultancy (Training) Ltd is exempt from an audit for the year ended 30 September 2025. You acknowledge your responsibilities for complying with the requirements of the Companies Act 2006, with respect to FBD Consultancy (Training) Ltd accounting records and the preparation of its accounts. Directors responsibilities include ensuring that the accounts present a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial 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 accounts of FBD Consultancy (Training) Ltd for the year ended year ended 30 September 2025 which comprise 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 us.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements. Accordingly, our work has been undertaken in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.

FBD Consultancy Accounts & Tax Ltd.
30 September 2025



....................................................
FBD Consultancy Accounts & Tax Ltd.
2 Glasgow Road
Dennyloanhead
Stirlingshire
FK4 1QF
21 June 2026
3
  2025   2024
    £ £   £ £
Current assets 27,760      34,983   
Creditors: amount falling due within one year 1      -   
Net current assets   27,761      34,983 
Total assets less current liabilities   27,761      34,983 
Net assets   27,761      34,983 
 

         
Capital and reserves   27,761      34,983 
 
NOTES TO THE ACCOUNTS

General Information
FBD Consultancy (Training) Ltd is a private company, limited by shares, registered in Scotland, registration number SC488003, registration address Sgarbach House, 10 Binniehill Road, Cumbernauld, North Lanarkshire, G68 9AJ.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention.
The financial statements are prepared in sterling which is the functional currency of the company.
2.

Average number of employees

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


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

Director's 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 their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 21 June 2026 and were signed by:


--------------------------------
Anne Wright
Director
4