Company registration number SC808070 (Scotland)
CONTRACT SUPPORT UK LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
CONTRACT SUPPORT UK LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
CONTRACT SUPPORT UK LTD
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,262
1,637
Current assets
Debtors
4
59,063
78,922
Cash at bank and in hand
173,040
12,352
232,103
91,274
Creditors: amounts falling due within one year
5
(88,272)
(22,456)
Net current assets
143,831
68,818
Total assets less current liabilities
145,093
70,455
Provisions for liabilities
(315)
-
Deferred income
-
0
(36,235)
Net assets
144,778
34,220
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
144,678
34,120
Total equity
144,778
34,220

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 31 July 2026
Mr M McColgan
Director
Company registration number SC808070 (Scotland)
CONTRACT SUPPORT UK LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
1
Accounting policies
Company information

Contract Support UK Ltd is a private company limited by shares incorporated in Scotland. The registered office is 6th Floor Grodon Chambers, 90 Mitchell Street, Glasgow, G1 3NQ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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

1.2
Revenue

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

1.3
Tangible fixed assets

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
20% on a straight line basis
1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

CONTRACT SUPPORT UK LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
1
1
3
Tangible fixed assets
Computers
£
Cost
At 1 April 2025 and 31 March 2026
1,876
Depreciation and impairment
At 1 April 2025
239
Depreciation charged in the year
375
At 31 March 2026
614
Carrying amount
At 31 March 2026
1,262
At 31 March 2025
1,637
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
-
0
54,772
Other debtors
59,063
24,150
59,063
78,922
5
Creditors: amounts falling due within one year
2026
2025
£
£
Corporation tax
50,592
7,761
Other taxation and social security
18,920
14,695
Other creditors
18,760
-
0
88,272
22,456
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