Company Registration No. SC242636 (Scotland)
SME UTILITY CONSULTANTS LIMITED
Unaudited accounts
for the year ended 31 January 2026
SME UTILITY CONSULTANTS LIMITED
Unaudited accounts
Contents
SME UTILITY CONSULTANTS LIMITED
Company Information
for the year ended 31 January 2026
Secretary
Andrew MacDowall
Company Number
SC242636 (Scotland)
Registered Office
Taymount
Kinfauns
Perthshire
PH2 7LD
Scotland
Accountants
Ian B Wilson Limited
SME UTILITY CONSULTANTS LIMITED
Statement of financial position
as at 31 January 2026
Tangible assets
33,778
35,987
Cash at bank and in hand
74,918
76,914
Creditors: amounts falling due within one year
(155,284)
(144,215)
Net current liabilities
(79,978)
(66,977)
Net liabilities
(46,200)
(30,990)
Called up share capital
1,000
1,000
Profit and loss account
(47,200)
(31,990)
Shareholders' funds
(46,200)
(30,990)
For the year ending 31 January 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 22 October 2026 and were signed on its behalf by
Andrew MacDowall
Director
Company Registration No. SC242636
SME UTILITY CONSULTANTS LIMITED
Notes to the Accounts
for the year ended 31 January 2026
SME UTILITY CONSULTANTS LIMITED is a private company, limited by shares, registered in Scotland, registration number SC242636. The registered office is Taymount, Kinfauns, Perthshire, PH2 7LD, 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.
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.
The accounts have been prepared under the historical cost convention.
The accounts are presented in £ sterling.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
4
Intangible fixed assets
Goodwill
SME UTILITY CONSULTANTS LIMITED
Notes to the Accounts
for the year ended 31 January 2026
5
Tangible fixed assets
Land & buildings
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 February 2025
25,005
90,345
934
24,283
140,567
At 31 January 2026
25,005
90,345
934
24,283
140,567
At 1 February 2025
-
79,614
931
24,035
104,580
Charge for the year
-
2,146
1
62
2,209
At 31 January 2026
-
81,760
932
24,097
106,789
At 31 January 2026
25,005
8,585
2
186
33,778
At 31 January 2025
25,005
10,731
3
248
35,987
Amounts falling due after more than one year
7
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
681
681
Other creditors
1,340
1,335
Loans from directors
153,263
142,199
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000
1,000
9
Average number of employees
During the year the average number of employees was 1 (2025: 1).