IRIS Accounts Production v26.1.10.61 SC509976 Board of Directors 1.1.25 31.12.25 31.12.25 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC509976 2024-12-31 SC509976 2025-12-31 SC509976 2025-01-01 2025-12-31 SC509976 2023-12-31 SC509976 2024-01-01 2024-12-31 SC509976 2024-12-31 SC509976 ns15:Scotland 2025-01-01 2025-12-31 SC509976 ns14:PoundSterling 2025-01-01 2025-12-31 SC509976 ns10:Director1 2025-01-01 2025-12-31 SC509976 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC509976 ns10:SmallEntities 2025-01-01 2025-12-31 SC509976 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC509976 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 SC509976 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC509976 ns10:AbridgedAccounts 2025-01-01 2025-12-31 SC509976 ns10:OrdinaryShareClass1 2025-01-01 2025-12-31 SC509976 ns10:Director2 2025-01-01 2025-12-31 SC509976 ns10:RegisteredOffice 2025-01-01 2025-12-31 SC509976 ns5:CurrentFinancialInstruments 2025-12-31 SC509976 ns5:CurrentFinancialInstruments 2024-12-31 SC509976 ns5:ShareCapital 2025-12-31 SC509976 ns5:ShareCapital 2024-12-31 SC509976 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 SC509976 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 SC509976 ns10:OrdinaryShareClass1 2025-12-31

REGISTERED NUMBER: SC509976 (Scotland)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Erskine Consulting Ltd

| Erskine Consulting Ltd (Registered number: SC509976) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Erskine Consulting Ltd |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | M M Carberry

| Mrs A L Carberry

| REGISTERED OFFICE: | 71 Turnhill Drive

| Erskine

| PA8 7AY

| REGISTERED NUMBER: | SC509976 (Scotland)

| ACCOUNTANTS: | Lamont Blair Chartered Accountants

| 1A Berwick Drive

| Rutherglen

| South Lanarkshire

| G73 3JP

| Erskine Consulting Ltd (Registered number: SC509976) |

Abridged Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,829 |  | 1,438 |  |

CURRENT ASSETS

Debtors | 289 |  | 6,615 |  |

Cash at bank | 78,571 |  | 47,771 |  |

78,860 |  | 54,386 |  |

CREDITORS

Amounts falling due within one year | 17,488 |  | 14,593 |  |

NET CURRENT ASSETS | 61,372 |  | 39,793 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 63,201 |  | 41,231 |  |

PROVISIONS FOR LIABILITIES | 347 |  | - |  |

NET ASSETS | 62,854 |  | 41,231 |  |

CAPITAL AND RESERVES

Called up share capital | 5 | 1 |  | 1 |  |

Retained earnings | 62,853 |  | 41,230 |  |

SHAREHOLDERS' FUNDS | 62,854 |  | 41,231 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| Erskine Consulting Ltd (Registered number: SC509976) |

Abridged Balance Sheet - continued

31 December 2025

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 August 2026 and were signed on its behalf by:

M M Carberry - Director

| Erskine Consulting Ltd (Registered number: SC509976) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Erskine Consulting Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 historical cost convention.

| Significant judgements and estimates

| Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Although these estimates are based on management's best knowledge of the amount, events or actions, actual results ultimately may differ from those estimates.

| Turnover

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

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Financial instruments

| The company has no complex financial instruments but does hold basic financial instruments of; cash at bank, debtors and creditors.

| Cash and cash equivalents comprise cash at bank and on hand, foreign currency on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. A bank overdraft would be shown within current liabilities.

| Trade and other debtors are initially recognised at fair value and subsequently measured at amortised cost using the effective interest method, less losses for bad debts except where the effective of discounting would be immaterial. In such cases, trade and other debtors are stated at cost less losses for bad debts.

| Trade and other creditors are initially recognised at fair value and subsequently measured at amortised cost using the effective interest rate unless the effect of discounting would be immaterial. In such cases, trade and other creditors are stated at cost.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred 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.

| Erskine Consulting Ltd (Registered number: SC509976) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Employee benefits

| The total cost of employee benefits to which employees have become entitled because of services rendered to the entity during the reporting period are recognised and charged to the profit and loss account in the period to which they relate.

| Fixed asset impairment

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

| Provisions

| A provision is initially recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that there will be the transfer of funds in settlement and the amount of the obligation can be estimated reliably. The provision is subsequently measured by placing a charge against the provision only for expenditure for which the provision was originally recognised.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

| Erskine Consulting Ltd (Registered number: SC509976) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 January 2025 | 1,844 |  |

| Additions | 1,096 |  |

| At 31 December 2025 | 2,940 |  |

| DEPRECIATION

| At 1 January 2025 | 406 |  |

| Charge for year | 705 |  |

| At 31 December 2025 | 1,111 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1,829 |  |

| At 31 December 2024 | 1,438 |  |

5. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 1 | Ordinary | £1 | 1 |  | 1 |  |