STRICTLY CONFIDENTAL LIMITED


Directors	MUNRO, Patricia Elizabeth
	WYLIE, Gillian


Registered Address	Caledonia House
	89 Seaward Street
	Glasgow
	G41 1HJ


Registered Number	SC461638 (Scotland)

Statement of Financial Position
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	4		4,126		3,464
			4,126		3,464
Current assets
Debtors	5	52,309		25,256
Cash at bank and on hand		31,935		26,604
		84,244		51,860
Creditors amounts falling due within one year	6	(69,143)		(44,228)
Net current assets (liabilities)			15,101		7,632
Total assets less current liabilities			19,227		11,096
Provisions for liabilities	7		(1,032)		(866)
Net assets			18,195		10,230
Capital and reserves
Called up share capital			102		102
Profit and loss account			18,093		10,128
Shareholders' funds			18,195		10,230

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 Directors acknowledge 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 Board of Directors on 23 September 2026, and are signed on its behalf by:

MUNRO, Patricia Elizabeth
Director

WYLIE, Gillian
Director

Registered Company No. SC461638

STRICTLY CONFIDENTAL LIMITED

Notes to the Financial Statements
for the year ended 31 March 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.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. 

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or valuation less depreciation. 

The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement

Depreciation is provided on all tangible fixed assets as follows:

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		0

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 April 25	126,000	126,000
At 31 March 26	126,000	126,000
Amortisation and impairment
At 01 April 25	126,000	126,000
At 31 March 26	126,000	126,000
Net book value
At 31 March 26	-	-
At 31 March 25	-	-

4.	Tangible fixed assets

	Fixtures & fittings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 April 25	1,014	4,904	5,918
Additions	-	1,444	1,444
Disposals	-	(1,224)	(1,224)
At 31 March 26	1,014	5,124	6,138
Depreciation and impairment
At 01 April 25	738	1,716	2,454
Charge for year	41	543	584
On disposals	-	(1,026)	(1,026)
At 31 March 26	779	1,233	2,012
Net book value
At 31 March 26	235	3,891	4,126
At 31 March 25	276	3,188	3,464

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	51,590	24,580
Prepayments and accrued income	719	676
Total	52,309	25,256

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	49,946	21,160
Bank borrowings and overdrafts	44	44
Taxation and social security	19,153	23,024
Total	69,143	44,228

7.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	1,032	866
Total	1,032	866

8.	Directors advances, credits and guarantees
	At the year end, the company owed the directors £44,632 (2025: £19,660). This amount is unsecured, interest free and repayable on demand.