REGISTERED NUMBER: SC682857 (Scotland)

Unaudited Cessation Financial Statements

for the Year Ended 31 December 2025

for

Semple Buchan Consulting Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr A Buchan

REGISTERED OFFICE:

11 Ashley Street

Glasgow

Lanarkshire

G3 6DR

REGISTERED NUMBER:

SC682857 (Scotland)

ACCOUNTANTS:

Greg Hannah Ltd

Chartered Accountants

29 Brandon Street

Hamilton

ML3 6DA

FIXED ASSETS

Tangible assets

5

-

1,222

CURRENT ASSETS

Debtors

6

-

11,770

Cash at bank and in hand

8,239

3,745

8,239

15,515

CREDITORS

Amounts falling due within one year

7

8,122

15,947

NET CURRENT ASSETS/(LIABILITIES)

117

(432

)

TOTAL ASSETS LESS CURRENT LIABILITIES

117

790

PROVISIONS FOR LIABILITIES

-

232

NET ASSETS

117

558

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

17

458

SHAREHOLDERS' FUNDS

117

558

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 director acknowledges his 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 director and authorised for issue on 21 August 2026 and were signed by:

Mr A Buchan - Director

1.	STATUTORY INFORMATION

Semple Buchan 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.	STATEMENT OF COMPLIANCE

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. There were no material departures from that standard

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is derived from consultancy services supplied by the company.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance

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.

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.

4.	EMPLOYEES AND DIRECTORS

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

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

1,828

Disposals

(1,828

)

At 31 December 2025

-

DEPRECIATION

At 1 January 2025

606

Charge for year

305

Eliminated on disposal

(911

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

1,222

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

-

11,770

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

5,193

7,158

Other creditors

2,929

8,789

8,122

15,947

8.	RELATED PARTY DISCLOSURES

The company operates a loan account with the director, Mr A Buchan. At the 31st December 2025, the balance due to the director was £1,129 (2024: £7,229).

This loan is unsecured, interest free and has no fixed repayment terms.