Registration number: SC138229

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 5

Company Information

Directors

Mr I W Mitchell Mrs M J Mitchell

Registered office

136 Hutcheon Street Aberdeen AB25 3RU

Accountants

Carnegie Accountancy Chartered Certified Accountant24 Carnegie Crescent Aberdeen AB15 4AE

(Registration number: SC138229)
Balance Sheet as at 31 May 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	990	1,743
Current assets
Debtors	5	70,222	85,934
Cash at bank and in hand		47,994	39,398
		118,216	125,332
Creditors: Amounts falling due within one year	6	(78,221)	(53,770)
Net current assets		39,995	71,562
Total assets less current liabilities		40,985	73,305
Creditors: Amounts falling due after more than one year	6	-	(3,385)
Net assets		40,985	69,920
Capital and reserves
Called up share capital		67	134
Capital redemption reserve		133	66
Retained earnings		40,785	69,720
Shareholders' funds		40,985	69,920

For the financial year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 16 September 2026 and signed on its behalf by:
 

......................................... Mr I W Mitchell Director

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

1	General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
136 Hutcheon Street
Aberdeen
AB25 3RU

These financial statements were authorised for issue by the Board on 16 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises of current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and Fittings	20% on reducing balance
Office equipment	33% on cost

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Defined contribution pension obligation

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

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2025 - 5).

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

4	Tangible assets

	Fixtures and fittings £	Office equipment £	Total £
Cost or valuation
At 1 June 2025	13,152	6,067	19,219
Additions	-	469	469
At 31 May 2026	13,152	6,536	19,688
Depreciation
At 1 June 2025	12,838	4,638	17,476
Charge for the year	64	1,158	1,222
At 31 May 2026	12,902	5,796	18,698
Carrying amount
At 31 May 2026	250	740	990
At 31 May 2025	314	1,429	1,743

5

Debtors

Current	2026 £	2025 £
Trade debtors	14,922	28,247
Other debtors	55,300	57,687
	70,222	85,934

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings		1,750	10,000
Taxation and social security		18,805	28,269
Other creditors		57,666	15,501
		78,221	53,770

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings		-	3,385