REGISTERED NUMBER: SC651992 (Scotland)

S82 CONSULTING LTD

UNAUDITED CESSATION FINANCIAL STATEMENTS

FOR THE PERIOD 1 FEBRUARY 2025 TO 31 JULY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S Anderson

D Bell

REGISTERED OFFICE:

21 Westbourne Gardens

Glasgow

United Kingdom

G12 9PE

REGISTERED NUMBER:

SC651992 (Scotland)

ACCOUNTANTS:

Benham Conway & Co

16 Royal Crescent

Glasgow

G3 7SL

FIXED ASSETS

Tangible assets

4

-

214

CURRENT ASSETS

Debtors

5

1,466

-

Cash at bank

16,644

99,400

18,110

99,400

CREDITORS

Amounts falling due within one year

6

43

8,381

NET CURRENT ASSETS

18,067

91,019

TOTAL ASSETS LESS CURRENT LIABILITIES

18,067

91,233

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

17,967

91,133

SHAREHOLDERS' FUNDS

18,067

91,233

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 July 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 2026 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 August 2026 and were signed on its behalf by:

D Bell - Director

1.	STATUTORY INFORMATION

S82 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.

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.

Turnover

Turnover represents sales of goods supplied in the year, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Computer Equipment - 33% on cost.

Taxation

Taxation for the period comprises current 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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

and 31 July 2026

678

DEPRECIATION

At 1 February 2025

464

Charge for period

214

At 31 July 2026

678

NET BOOK VALUE

At 31 July 2026

-

At 31 January 2025

214

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.1.25

£

£

Tax

1,466

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.1.25

£

£

Director's loan account

21

90

Taxation and social security

-

7,091

Other creditors

22

1,200

43

8,381

7.	RELATED PARTY DISCLOSURES