REGISTERED NUMBER: SC547180 (Scotland)

Financial Statements for the Year Ended 30 November 2025

for

Connect Appointments North East Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

G P Harper

REGISTERED OFFICE:

c/o Connect Appointments

Bath Street

Glasgow

G2 4HG

REGISTERED NUMBER:

SC547180 (Scotland)

AUDITORS:

McLay McAlister & McGibbon LLP

Chartered Accountants and Statutory Auditors

145 St Vincent Street

Glasgow

G2 5JF

FIXED ASSETS

Investments

4

20

20

CURRENT ASSETS

Debtors

5

25,374

17,131

Cash at bank

1,035

342

26,409

17,473

CREDITORS

Amounts falling due within one year

6

(19,447

)

(10,445

)

NET CURRENT ASSETS

6,962

7,028

TOTAL ASSETS LESS CURRENT LIABILITIES

6,982

7,048

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

6,882

6,948

SHAREHOLDERS' FUNDS

6,982

7,048

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

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

The financial statements were approved by the director and authorised for issue on 27 August 2026 and were signed by:

G P Harper - Director

1.	STATUTORY INFORMATION

Connect Appointments North East Limited 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.

Going concern

The directors are considering liquidating the company before the next accounting period end date. Therefore the accounts have not been prepared on a going concern basis. This, however, has no impact on the balances within the accounts as at 30 November 2025. The company continues to have the support of its parent and group companies.

Turnover

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

Debtors

Trade debtors and other debtors are recognised at the settlement amount due with appropriate allowances for any irrecoverable amounts when there is objective evidence the asset is impaired.

Cash and cash equivalents

Cash and cash equivalent in the balance sheet comprise cash in hand and bank overdrafts.

Creditors

Trade creditors and other creditors are recognised where the company has a present obligation resulting from a past event and are recognised at the settlement amount due after allowing for any trade discounts due.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 December 2024

and 30 November 2025

20

NET BOOK VALUE

At 30 November 2025

20

At 30 November 2024

20

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Amounts owed by group undertakings

25,364

17,121

Other debtors

10

10

25,374

17,131

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Taxation and social security

19,447

10,309

Other creditors

-

136

19,447

10,445

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Paul Martin (Senior Statutory Auditor)

for and on behalf of McLay McAlister & McGibbon LLP

8.	FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

9.	ULTIMATE CONTROLLING PARTY

The immediate parent company is Connect Appointments Limited, a company incorporated in Scotland, by virtue of it holding 100% (2024: 70%) of the company's issued share capital.

The ultimate parent company is Connect Management Services Limited, a company incorporated in Scotland.

Connect Management Services Limited is the largest group for which consolidated financial statements are

prepared which include these results. A copy of the consolidated financial statements may be obtained from the registered office:

200 Bath Street

Glasgow

G2 4HG