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REGISTERED NUMBER: SC524053 (Scotland)















Financial Statements for the Year Ended 31 January 2023

for

Deborah Livingstone Consultancy Ltd

Deborah Livingstone Consultancy Ltd (Registered number: SC524053)






Contents of the Financial Statements
for the Year Ended 31 January 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 3


Deborah Livingstone Consultancy Ltd

Company Information
for the Year Ended 31 January 2023







DIRECTOR: Ms D Livingstone





REGISTERED OFFICE: Daltullich Farmhouse
Dunphail
Forres
IV36 2QL





REGISTERED NUMBER: SC524053 (Scotland)





ACCOUNTANTS: Highland Accountancy Practice
Chartered Accountants
Suite 1A, Willow House
Stoneyfield Business Park
Inverness
Highland
IV2 7PA

Deborah Livingstone Consultancy Ltd (Registered number: SC524053)

Abridged Balance Sheet
31 January 2023

31.1.23 31.1.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 154 206

CURRENT ASSETS
Debtors - 2,750
Cash at bank 7,456 13,400
7,456 16,150
CREDITORS
Amounts falling due within one year 10,435 11,647
NET CURRENT (LIABILITIES)/ASSETS (2,979 ) 4,503
TOTAL ASSETS LESS CURRENT
LIABILITIES

(2,825

)

4,709

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (2,827 ) 4,707
SHAREHOLDERS' FUNDS (2,825 ) 4,709

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 January 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 September 2023 and were signed by:




Ms D Livingstone - Director


Deborah Livingstone Consultancy Ltd (Registered number: SC524053)

Notes to the Financial Statements
for the Year Ended 31 January 2023

1. STATUTORY INFORMATION

Deborah Livingstone Consultancy Ltd 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.

The company's liabilities exceeded it's assets by £2825. It relies on support from it's director to meet it's obligations as they fall due, thus the accounts have been prepared on a going concern basis.

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 the cost less estimated residual value of each asset over its estimated useful life.
Computer Equipment - 25% on reducing balance

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation, impairment losses, and reversals of impairment losses (where applicable).

Taxation
Taxation for the year comprises current 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

Deborah Livingstone Consultancy Ltd (Registered number: SC524053)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2023

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 February 2022
and 31 January 2023 650
DEPRECIATION
At 1 February 2022 444
Charge for year 52
At 31 January 2023 496
NET BOOK VALUE
At 31 January 2023 154
At 31 January 2022 206

5. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2023 and 31 January 2022:

31.1.23 31.1.22
£    £   
Ms D Livingstone
Balance outstanding at start of year (3,562 ) (3,884 )
Amounts advanced 700 634
Amounts repaid (7,800 ) (312 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (10,662 ) (3,562 )