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REGISTERED NUMBER: SC322187 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

FOR

TERTIUS CONSULT LIMITED

TERTIUS CONSULT LIMITED (REGISTERED NUMBER: SC322187)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


TERTIUS CONSULT LIMITED

COMPANY INFORMATION
for the Year Ended 31 March 2023







DIRECTOR: D R Third





SECRETARY: Mrs C N Third





REGISTERED OFFICE: 2 Muirfield Road
Dunbar
East Lothian
EH42 1GQ





REGISTERED NUMBER: SC322187 (Scotland)





ACCOUNTANT: Alison Gray Accountancy Limited
Le Noyer
Ettrick Terrace
Selkirk
TD7 4LE

TERTIUS CONSULT LIMITED (REGISTERED NUMBER: SC322187)

BALANCE SHEET
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,930 2,372

CURRENT ASSETS
Debtors 5 5,300 7,200
Cash at bank 38,886 38,794
44,186 45,994
CREDITORS
Amounts falling due within one year 6 29,815 27,446
NET CURRENT ASSETS 14,371 18,548
TOTAL ASSETS LESS CURRENT LIABILITIES 16,301 20,920

PROVISIONS FOR LIABILITIES 122 234
NET ASSETS 16,179 20,686

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 16,079 20,586
SHAREHOLDERS' FUNDS 16,179 20,686

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

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

The director acknowledges his 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.

TERTIUS CONSULT LIMITED (REGISTERED NUMBER: SC322187)

BALANCE SHEET - continued
31 March 2023


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 director and authorised for issue on 11 October 2023 and were signed by:





D R Third - Director


TERTIUS CONSULT LIMITED (REGISTERED NUMBER: SC322187)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2023


1. STATUTORY INFORMATION

Tertius Consult 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 invoiced value of sales stated net of VAT, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

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.
Plant and machinery etc - 33% on reducing balance and 20% on reducing balance

Deferred tax
Deferred tax is provided in full on timing differences which result in an obligation at the balance sheet date to pay more tax, or right to pay less tax, at a future date, at rates expected to apply when these obligations crystallise, based on current tax rates and law. Timing differences arise from the inclusion of items of income and expenditure in taxation computations in different periods to when they are included in the financial statements. Deferred tax assets are recognised to the extent that it is regarded as more likely than not they will be recovered. Deferred tax assets and liabilities are not discounted.

3. EMPLOYEES AND DIRECTORS

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

TERTIUS CONSULT LIMITED (REGISTERED NUMBER: SC322187)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2023


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022 6,872
Additions 1,520
Disposals (4,630 )
At 31 March 2023 3,762
DEPRECIATION
At 1 April 2022 4,500
Charge for year 857
Eliminated on disposal (3,525 )
At 31 March 2023 1,832
NET BOOK VALUE
At 31 March 2023 1,930
At 31 March 2022 2,372

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 5,300 7,200

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Taxation and social security 25,747 23,345
Other creditors 4,068 4,101
29,815 27,446