S&M BIOGAS CONSULTING LTD

S&M BIOGAS CONSULTING LTD
Statement of Financial Position
As at 31 July 2026

	2026
	£	£
Current assets	4,497
Creditors: amount falling due within one year	(4,496)
Net current assets		1
Total assets less current liabilities		1
Net assets		1


Capital and reserves		1

NOTES TO THE ACCOUNTS

General Information

S&M BIOGAS CONSULTING LTD is a private company, limited by shares, registered in Scotland, registration number SC855343, registration address East Lynnwood House, High Road, Galashiels, TD1 2BD.

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 Average number of employees during the period was 1.

For the period ended 31 July 2026 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 period 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 01 August 2026 and were signed by:

--------------------------------
Matthew Patrick Roy DONOVAN
Director

Registered Number: SC855343
Scotland
S&M BIOGAS CONSULTING LTD

Unaudited Financial Statements

Period of accounts Start date: 11 July 2025 End date: 31 July 2026