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Company Registration No. SC631773 (Scotland)
Unburdened Limited Unaudited accounts for the year ended 31 May 2026
Unburdened Limited Unaudited accounts Contents
Page
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Unburdened Limited Company Information for the year ended 31 May 2026
Director
A Whittle
Company Number
SC631773 (Scotland)
Registered Office
2 Halmyre Loan Romanno Bridge West Linton Peeblesshire EH46 7DN Scotland
Accountants
Switchfoot Accounting Limited 147 Frimley Road Camberley Surrey GU15 2PS
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Unburdened Limited Statement of financial position as at 31 May 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,196 
2,492 
Current assets
Debtors
4,996 
10,390 
Cash at bank and in hand
43,796 
36,207 
48,792 
46,597 
Creditors: amounts falling due within one year
(8,699)
(8,653)
Net current assets
40,093 
37,944 
Total assets less current liabilities
42,289 
40,436 
Provisions for liabilities
Deferred tax
(417)
- 
Net assets
41,872 
40,436 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
41,772 
40,336 
Shareholders' funds
41,872 
40,436 
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 October 2026 and were signed on its behalf by
A Whittle Director Company Registration No. SC631773
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Unburdened Limited Notes to the Accounts for the year ended 31 May 2026
1
Statutory information
Unburdened Limited is a private company, limited by shares, registered in Scotland, registration number SC631773. The registered office is 2 Halmyre Loan, Romanno Bridge, West Linton, Peeblesshire, EH46 7DN, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
Over 5 years
Computer equipment
Over 3 years
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Unburdened Limited Notes to the Accounts for the year ended 31 May 2026
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 June 2025
8,705 
Additions
1,467 
At 31 May 2026
10,172 
Depreciation
At 1 June 2025
6,213 
Charge for the year
1,763 
At 31 May 2026
7,976 
Net book value
At 31 May 2026
2,196 
At 31 May 2025
2,492 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
4,100 
9,700 
Accrued income and prepayments
896 
690 
4,996 
10,390 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Trade creditors
- 
120 
Taxes and social security
5,215 
5,115 
Loans from directors
3,484 
3,418 
8,699 
8,653 
7
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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