Roxburgh SME Consulting Limited

(Registration number: 14398776)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Current assets
Debtors	4	93,433	95,942
Cash at bank and in hand		153,776	48,779
		247,209	144,721
Creditors: Amounts falling due within one year	5	(37,212)	(36,777)
Net assets		209,997	107,944
Capital and reserves
Called up share capital	6	1	1
Profit and loss account		209,996	107,943
Total equity		209,997	107,944

For the financial year ending 31 October 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; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised for issue by the director on 28 July 2026
 

.........................................

B Roxburgh
Director

Roxburgh SME Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1	Statutory information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Merchants House North
Wapping Road
Bristol
BS1 4RW
United Kingdom

2	Accounting policies

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention.

The financial statements are prepared in pounds sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Going concern

The accounts have been prepared on a going concern basis which assumes that the company has sufficient funds to continue to trade for the foreseeable future. The director has indicated his willingness to continue to support the company and accordingly the accounts have been prepared on the basis that the company is a going concern.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax.

The company recognises revenue when the amount of revenue can be reliably measured and it is probable that future economic benefits will flow to the entity.

Roxburgh SME Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Tax

Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank.

Trade creditors

Trade creditors are recognised initially at the transaction price and subsequently measured at cost.

Share capital

Ordinary shares are classified as equity.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Roxburgh SME Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

4	Debtors: amounts falling due within one year

	Note	2025 £	2024 £
Amounts recoverable on contracts		91,362	95,942
Directors' loan accounts	7	2,071	-
		93,433	95,942

5

Creditors

	Note	2025 £	2024 £
Amounts falling due within one year
Trade creditors		54	212
Taxation and social security		91	7,137
Accruals		2,130	1,630
Corporation tax		34,937	26,859
Directors' loan accounts	7	-	939
		37,212	36,777

6	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £0.01 each	100	1	100	1

Roxburgh SME Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

7	Related party transactions

Transactions with the director

2025	At 1 November 2024 £	Advances to director £	Repayments by director £	At 31 October 2025 £
B Roxburgh
	939	(163,648)	160,638	(2,071)

2024	At 1 November 2023 £	Advances to director £	Repayments by director £	At 31 October 2024 £
B Roxburgh
	13,676	(13,049)	312	939