Registration number: SC684011

KWB Consulting Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 4

KWB Consulting Ltd

Company Information

Director

Mr Kenneth Boyd

Registered office

13-15 Morningside Drive Edinburgh EH10 5LZ

Accountants

JS Accounting Services Ltd 13-15 Morningside Drive Edinburgh EH10 5LZ

KWB Consulting Ltd

(Registration number: SC684011)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	159	368
Current assets
Debtors		395	334
Cash at bank and in hand		601	267
		996	601
Creditors: Amounts falling due within one year	4	(5,113)	(2,742)
Net current liabilities		(4,117)	(2,141)
Net liabilities		(3,958)	(1,773)
Capital and reserves
Called up share capital		100	100
Retained earnings		(4,058)	(1,873)
Shareholders' deficit		(3,958)	(1,773)

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 24 September 2026
 

......................................... Mr Kenneth Boyd Director

KWB Consulting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	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 except that as disclosed in the accounting policies certain items are shown at fair value.

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

KWB Consulting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

3	Tangible assets

	Plant and machinery £	Total £
Cost or valuation
At 1 January 2025	3,167	3,167
At 31 December 2025	3,167	3,167
Depreciation
At 1 January 2025	2,799	2,799
Charge for the year	209	209
At 31 December 2025	3,008	3,008
Carrying amount
At 31 December 2025	159	159
At 31 December 2024	368	368

4

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	2,370	-
Accruals and deferred income	1,676	1,675
Other creditors	1,067	1,067
	5,113	2,742