Ceart It Solutions Ltd.

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC231375

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investments	5		(51,720 )		-

			(51,720 )		-
CURRENT ASSETS
Cash at bank and in hand		266,868		258,640

		266,868		258,640
Creditors: Amounts Falling Due Within One Year	6	(11,406 )		(22,550 )

NET CURRENT ASSETS (LIABILITIES)			255,462		236,090

TOTAL ASSETS LESS CURRENT LIABILITIES			203,742		236,090

NET ASSETS			203,742		236,090

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			203,740		236,088

SHAREHOLDERS' FUNDS			203,742		236,090

Page 1

Page 2

Ceart It Solutions Ltd.

Balance Sheet (continued)

As At 31 May 2026

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Dr Alison Finlay

Director

16/10/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Ceart It Solutions Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC231375 . The registered office is Smithy Cottage, Parkgate, Dumfries, DG1 3NG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: NIL)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 June 2025	2,471

As at 31 May 2026	2,471

Depreciation
As at 1 June 2025	2,471

As at 31 May 2026	2,471

Net Book Value
As at 31 May 2026	-

As at 1 June 2025	-

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 June 2025	-
Revaluations	(51,720 )

As at 31 May 2026	(51,720 )

Provision
As at 1 June 2025	-

As at 31 May 2026	-

Net Book Value
As at 31 May 2026	(51,720 )

As at 1 June 2025	-

Page 3

Page 4

Ceart It Solutions Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Bank loans and overdrafts	-	10,240
Other creditors	11,406	12,310

	11,406	22,550

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2