S A S CONSULTANCY (ABERDEEN) LIMITED


Director	SCOTT, Susan Ann


Registered Address	36 Angusfield Avenue
	Aberdeen
	AB15 6AQ


Registered Number	SC401384 (Scotland)

Balance Sheet as at
30 June 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		13,169		32,857
			13,169		32,857
Current assets
Debtors		41,502		47,183
Cash at bank and on hand		119,109		111,269
		160,611		158,452
Creditors amounts falling due within one year	4	(48,069)		(36,970)
Net current assets (liabilities)			112,542		121,482
Total assets less current liabilities			125,711		154,339
Creditors amounts falling due after one year	5		(26,212)		(35,207)
Net assets			99,499		119,132
Capital and reserves
Called up share capital			1		1
Profit and loss account			99,498		119,131
Shareholders' funds			99,499		119,132

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 31 August 2026, and are signed on its behalf by:

SCOTT, Susan Ann
Director
Registered Company No. SC401384

S A S CONSULTANCY (ABERDEEN) LIMITED

Notes to the Financial Statements
for the year ended 30 June 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Vehicles	4
	Office Equipment	3

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Vehicles	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 July 25	81,940	1,604	83,544
Additions	-	1,147	1,147
At 30 June 26	81,940	2,751	84,691
Depreciation and impairment
At 01 July 25	49,505	1,182	50,687
Charge for year	20,485	350	20,835
At 30 June 26	69,990	1,532	71,522
Net book value
At 30 June 26	11,950	1,219	13,169
At 30 June 25	32,435	422	32,857

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Amounts owed to related parties	1,785	-
Taxation and social security	16,789	27,975
Finance lease and HP contracts	8,995	8,995
Accrued liabilities and deferred income	20,500	-
Total	48,069	36,970


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

5.	Creditors: amounts due after one year

	2026	2025
	£	£
Other creditors	26,212	35,207
Total	26,212	35,207

6.	Obligations under finance leases

		2026		2025
		£		£
	Finance lease and HP contracts	35,207		44,202