Company registration number: SC518274
Annual report and unaudited financial statements
for the year ended 31 October 2025
for
Loch Katrine Consulting Limited
Pages for filing with the Registrar
Loch Katrine Consulting Limited
Accountants’ Report to the Board of Directors for the preparation of the unaudited financial statements
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Loch Katrine Consulting Limited for the year ended 31 October 2025 which comprise the Profit and loss account, Balance sheet and the notes to the financial statements from the company’s accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Loch Katrine Consulting 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 Loch Katrine Consulting Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Loch Katrine Consulting Limited and its Board of Directors, as a body, for our work, or for this report.
It is your duty to ensure that Loch Katrine Consulting Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Loch Katrine Consulting Limited. You consider that Loch Katrine Consulting 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 accounts of Loch Katrine Consulting 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.
NM Advisory Limited
1 Hill Street
Edinburgh
EH2 3JP
United Kingdom
Date: 29 July 2026
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Company registration number: SC518274
Loch Katrine Consulting Limited
Balance sheet
as at 31 October 2025
2025 2024
£ £ £ £
Current assets
Stocks 1,299 1,299
Debtors 21,676 23,961
Prepayments and accrued income 15,600 -
Cash at bank and in hand 6,457 2,469
45,032 27,729
Creditors: amounts falling due within one year
(40,030) (15,052)
Net current assets 5,002 12,677
Creditors: Amounts falling due after more than one year
(11,547) (16,565)
Accruals and deferred income (2,175) (2,175)
NET LIABILITIES (8,720) (6,063)
Capital and reserves
Called up share capital 2 2
Profit and loss account (8,722) (6,065)
TOTAL EQUITY (8,720) (6,063)
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 October 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: SC518274
Loch Katrine Consulting Limited
Balance sheet - continued
as at 31 October 2025
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 29 July 2026 and signed on its behalf by:
Mr J Cowden, Director
29 July 2026
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Loch Katrine Consulting Limited
Notes to the financial statements
for the year ended 31 October 2025
1 Company information
Loch Katrine Consulting Limited is a private company registered in Scotland. Its registered number is SC518274. The company is limited by shares. Its registered office is Floor 3, 1-4 Atholl Crescent, Edinburgh, EH3 8HA.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
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 taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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 Average number of employees
During the year the average number of employees was 2 (2024 - 2).
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Loch Katrine Consulting Limited
Notes to the financial statements - continued
for the year ended 31 October 2025
4 Advances, credit and guarantees granted to directors
The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024.
2025 2024
£ £
John Cowden
Balance outstanding at start of year - (5,616)
Amounts advanced 93,522 10,644
Amounts repaid (123,500) (5,028)
Balance outstanding at end of year (29,978) -
The director John Cowden guarantees personally any outstanding balance due as at the year end.
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