REGISTERED NUMBER: SC645745 (Scotland)

G46CONSULTING LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S A Ker

S D Ker

REGISTERED OFFICE:

The Row Dental

31 Albany Street

Edinburgh

EH1 3QN

REGISTERED NUMBER:

SC645745 (Scotland)

ACCOUNTANTS:

Benham Conway & Co

16 Royal Crescent

Glasgow

G3 7SL

FIXED ASSETS

Tangible assets

4

700,030

633,744

CURRENT ASSETS

Debtors

5

7,105

16,875

Cash at bank

455,046

312,145

462,151

329,020

CREDITORS

Amounts falling due within one year

6

489,201

360,602

NET CURRENT LIABILITIES

(27,050

)

(31,582

)

TOTAL ASSETS LESS CURRENT LIABILITIES

672,980

602,162

CREDITORS

Amounts falling due after more than one year

7

(155,757

)

(271,483

)

PROVISIONS FOR LIABILITIES

(129,318

)

(85,142

)

NET ASSETS

387,905

245,537

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

387,903

245,535

SHAREHOLDERS' FUNDS

387,905

245,537

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 October 2026 and were signed on its behalf by:

S D Ker - Director

1.	STATUTORY INFORMATION

G46Consulting 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 represents the value of services provided in the year, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Leasehold improvements

-

over life of the lease

Plant and machinery etc

-

33% on cost, 20% on cost, 10% on cost and over life of the lease

Financial instruments

Basic financial instruments, including trade and other payables, bank loans and other loans that are classified as debt, are initially recognised at transaction price and are subsequently carried at amortised cost, using the effective interest rate method.

Taxation

Taxation for the year comprises current tax and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

The company also makes pension contributions to a personal pension scheme of one of the company's directors. Contributions payable to this pension scheme are charged to profit or loss in the period to which they relate.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts are capitalised in the balance sheet. These assets are initially recognised at transaction price and are depreciated over their estimated useful lives. The interest element of these obligations is charged to the profit and loss account over the relevant period using the effective interest rate method. The capital element of future payments is treated as a liability. Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2025 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Leasehold

machinery

improvements

etc

Totals

£

£

£

COST

At 1 April 2025

189,464

682,381

871,845

Additions

1,474

113,083

114,557

At 31 March 2026

190,938

795,464

986,402

DEPRECIATION

At 1 April 2025

55,523

182,578

238,101

Charge for year

(2,581

)

50,852

48,271

At 31 March 2026

52,942

233,430

286,372

NET BOOK VALUE

At 31 March 2026

137,996

562,034

700,030

At 31 March 2025

133,941

499,803

633,744

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

5,080

16,875

Tax recoverable

2,025

-

7,105

16,875

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Loans

72,260

65,406

Hire purchase contracts

43,228

44,827

Trade creditors

15,164

9,592

Taxation and social security

67,480

854

Other creditors

291,069

239,923

489,201

360,602

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Loans

50,687

123,182

Hire purchase contracts

105,070

148,301

155,757

271,483

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Hire purchase contracts

148,298

193,128

Hire purchase creditors have security over related assets.

9.	OTHER FINANCIAL COMMITMENTS

At 31 March 2026 the company was committed to making total payments under non-cancellable operating leases of £71,550 (2025, £119,250).