Sustainable Asset Management Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: SC477661

Sustainable Asset Management Limited

Filleted Unaudited Financial Statements

For the year ended

31 March 2026

Sustainable Asset Management Limited

Statement of Financial Position

31 March 2026

	2026	2025
Note	£	£

Current assets

Debtors	4	132,242	69,272
Cash at bank and in hand		4,285	15,036
		---------	--------
		136,527	84,308

Creditors: amounts falling due within one year	5	54,425	6,105
		---------	--------
Net current assets		82,102	78,203
		--------	--------
Total assets less current liabilities		82,102	78,203
		--------	--------
Net assets		82,102	78,203
		--------	--------

Capital and reserves

Called up share capital	2	2
Profit and loss account	82,100	78,201
	--------	--------
Shareholders funds	82,102	78,203
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 19 October 2026 , and are signed on behalf of the board by:

C J Whitehead

Director

Company registration number: SC477661

Sustainable Asset Management Limited

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is Workspace 3, Suite 3.17, 17 Fullarton Road, Glasgow East Investment Park, Glasgow, G32 8YL, Scotland.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

4. Debtors

	2026	2025
	£	£
Trade debtors	132,242	60,110
Other debtors	–	9,162
	---------	--------
	132,242	69,272
	---------	--------

5. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	49,756	3,474
Corporation tax	915	1,731
Social security and other taxes	2,854	–
Other creditors	900	900
	--------	-------
	54,425	6,105
	--------	-------

6. Related party transactions

During the year, the company issued sales invoices of nil (2025: £97,157) and incurred management charges of £231,226 (2025: £151,575) from Voltair Energy Limited, a company under common control. At the year end, the balance due to Voltair Energy Limited was £48,000 (2025: £3,474).