# COST AND PROCUREMENT MANAGEMENT LTD. (SC406190)

> COST AND PROCUREMENT MANAGEMENT LTD. is an active private limited company (company number SC406190) incorporated on 26 August 2011, registered in Glasgow. Its registered activity is management consultancy activities other than financial management (SIC 70229). Latest micro accounts cover the period ending 30 September 2025, showing net assets of £317k, with 1 employee on average. As micro-entity accounts, no profit and loss account is filed, so turnover and profit are not public. Net assets rose 92% on the prior period (£165k).

- Status: Active
- Incorporated: 2011-08-26
- Registered office: Glasgow, G68 9AD
- SIC 70229: Management consultancy activities other than financial management
- Next accounts due: 2027-06-30
- Confirmation statement due: 2027-09-09
- Accounts type: MICRO ENTITY

By net assets it sits in the top quarter of 2,202 comparable companies in Glasgow (median £3,170, upper quartile £30k).

## Accounts (as filed)

| Period end | Net assets | Cash | Debtors | Creditors <1y | Turnover | Profit | Employees |
|---|---|---|---|---|---|---|---|
| 2025-09-30 | £317k | — | — | £102k | — | — | 1 |
| 2024-09-30 | £165k | — | — | £54k | — | — | 1 |

current ratio 3.6; size band micro.

## Filing and accounts signals (facts, not a rating)

- Net assets above zero: Net assets £316,548 at 30 September 2025
- Net assets up 10% or more on the prior period: +92.0% vs prior period
- Current assets at least 1.5× creditors within one year: Current ratio 3.6
- Incorporated five or more years ago: Incorporated 26 August 2011

How each signal is derived: https://firmoscan.com/methodology

## Persons with significant control

- Mr Bernard Mckay — owns 75–100% of shares, since 2016-04-06
- Mrs Carmen Mckay — has significant influence or control, since 2016-04-06

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Source: Companies House register snapshot 2026-08-31, Open Government Licence v3.0. Information may have changed since that date and is not advice or a credit reference; check the official record before relying on it. Official record: https://find-and-update.company-information.service.gov.uk/company/SC406190
HTML: https://firmoscan.com/company/SC406190-cost-and-procurement-management-ltd