Registration number: SC653546

Redpath Consulting Ltd

Contents

Statement of Financial Position	1
Notes to the Unaudited Financial Statements	2 to 5

Redpath Consulting Ltd

(Registration number: SC653546)
Statement of Financial Position as at 31 May 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	-	52
Current assets
Debtors	5	30	57
Cash at bank and in hand		3,855	39,440
		3,885	39,497
Creditors: Amounts falling due within one year	6	(3,883)	(35,289)
Net current assets		2	4,208
Net assets		2	4,260
Capital and reserves
Called up share capital		2	2
Retained earnings		-	4,258
Shareholders' funds		2	4,260

For the financial period ending 31 May 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the Company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The Directors acknowledge their 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 31 July 2026 and signed on its behalf by:
 

......................................... Hamish Redpath Director

Redpath Consulting Ltd

Notes to the Unaudited Financial Statements for the Period from 1 March 2025 to 31 May 2026

1	General information

The Company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
29 Commercial Street
Dundee
DD1 3DG
United Kingdom

The principal place of business is:
14 Seymour Avenue
Dundee
DD2 1HG

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

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, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements have been prepared in sterling which is the functional currency of the entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Redpath Consulting Ltd

Notes to the Unaudited Financial Statements for the Period from 1 March 2025 to 31 May 2026

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the receivables.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual agreement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
 

3	Staff numbers

The average number of persons employed by the Company (including Directors) during the period, was 0 (2025 - 0).

Redpath Consulting Ltd

Notes to the Unaudited Financial Statements for the Period from 1 March 2025 to 31 May 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 March 2025	1,722	1,722
Disposals	(1,722)	(1,722)
At 31 May 2026	-	-
Depreciation
At 1 March 2025	1,670	1,670
Charge for the period	52	52
Eliminated on disposal	(1,722)	(1,722)
At 31 May 2026	-	-
Carrying amount
At 31 May 2026	-	-
At 28 February 2025	52	52

5

Debtors

Current	2026 £	2025 £
Other debtors	30	57
	30	57

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	-	34
Accruals and deferred income	1,360	1,300
Other creditors	2,523	33,955
	3,883	35,289

Redpath Consulting Ltd

Notes to the Unaudited Financial Statements for the Period from 1 March 2025 to 31 May 2026

7

Dividends

Final dividends paid

		2026 £		2025 £
Final dividend of £Nil per each Ordinary A		-		-
Final dividend of £1,022.00 (2025 - £32,905.21) per each Ordinary B		1,022		32,905
		1,022		32,905