REGISTERED NUMBER: SC779622 (Scotland)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

NETWORK SUPPORT ALBA LIMITED

Page

Company Information

1

Chartered Certified Accountants' Report

2

Statement of Financial Position

3

to

4

Notes to the Financial Statements

5

to

7

DIRECTOR:

M J S Stewart

REGISTERED OFFICE:

Unit 1

Baxters Industrial Estate

Muir of Ord

IV6 7UF

REGISTERED NUMBER:

SC779622 (Scotland)

ACCOUNTANTS:

Smith Heath Limited

3 - 4 Bath Mews

Bath Parade

Cheltenham

Gloucestershire

GL53 7HL

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Network Support Alba Limited for the year ended 31 March 2026 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Network Support Alba Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Network Support Alba Limited and state those matters that we have agreed to state to the director of Network Support Alba Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Network Support Alba Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Network Support Alba Limited. You consider that Network Support Alba Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Network Support Alba Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Smith Heath Limited

3 - 4 Bath Mews

Bath Parade

Cheltenham

Gloucestershire

GL53 7HL

9 August 2026

FIXED ASSETS

Tangible assets

4

201,738

247,292

CURRENT ASSETS

Stocks

-

320

Debtors

5

243,464

125,302

Cash at bank and in hand

39,277

52,672

282,741

178,294

CREDITORS

Amounts falling due within one year

6

341,707

291,022

NET CURRENT LIABILITIES

(58,966

)

(112,728

)

TOTAL ASSETS LESS CURRENT LIABILITIES

142,772

134,564

CREDITORS

Amounts falling due after more than one year

7

-

(14,262

)

PROVISIONS FOR LIABILITIES

(36,896

)

(30,745

)

NET ASSETS

105,876

89,557

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

105,875

89,556

105,876

89,557

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 9 August 2026 and were signed by:

M J S Stewart - Director

1.	STATUTORY INFORMATION

Network Support Alba Limited 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% - 25% on cost

Fixtures, fittings and equipment

-

33% on cost

Motor vehicles

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

Plant and

and

Motor

machinery

equipment

vehicles

Totals

£

£

£

£

COST

At 1 April 2025

207,520

3,364

76,500

287,384

Additions

1,600

-

-

1,600

At 31 March 2026

209,120

3,364

76,500

288,984

DEPRECIATION

At 1 April 2025

23,546

753

15,793

40,092

Charge for year

33,904

1,109

12,141

47,154

At 31 March 2026

57,450

1,862

27,934

87,246

NET BOOK VALUE

At 31 March 2026

151,670

1,502

48,566

201,738

At 31 March 2025

183,974

2,611

60,707

247,292

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

58,645

39,500

98,145

DEPRECIATION

At 1 April 2025

11,730

11,060

22,790

Charge for year

8,797

5,688

14,485

At 31 March 2026

20,527

16,748

37,275

NET BOOK VALUE

At 31 March 2026

38,118

22,752

60,870

At 31 March 2025

46,915

28,440

75,355

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

234,424

111,428

Other debtors

9,040

13,874

243,464

125,302

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

22,138

39,702

Trade creditors

41,874

71,754

Taxation and social security

60,408

25,843

Other creditors

217,287

153,723

341,707

291,022

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

-

14,262