REGISTERED NUMBER: SC671589 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 August 2026

for

B J Winton Consultants Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr B J Winton

Mrs J J Winton

REGISTERED OFFICE:

26 Salisbury Terrace

Aberdeen

AB10 6QH

REGISTERED NUMBER:

SC671589 (Scotland)

ACCOUNTANTS:

SBP

Accountants

42 Queens Road

Aberdeen

AB15 4YE

CURRENT ASSETS

Debtors

5

10,972

24,464

Cash at bank

100,606

10,744

111,578

35,208

CREDITORS

Amounts falling due within one year

6

34,310

9,704

NET CURRENT ASSETS

77,268

25,504

TOTAL ASSETS LESS CURRENT LIABILITIES

77,268

25,504

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

77,266

25,502

77,268

25,504

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 October 2026 and were signed on its behalf by:

Mr B J Winton - Director

1.	STATUTORY INFORMATION

B J Winton Consultants 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.

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 September 2025

and 31 August 2026

949

DEPRECIATION

At 1 September 2025

and 31 August 2026

949

NET BOOK VALUE

At 31 August 2026

-

At 31 August 2025

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.26

31.8.25

£

£

Trade debtors

10,800

24,300

Other debtors

172

164

10,972

24,464

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.26

31.8.25

£

£

Taxation and social security

31,348

8,680

Other creditors

2,962

1,024

34,310

9,704

7.	ULTIMATE CONTROLLING PARTY

The company is controlled by the directors who own 100% of the called up share capital.