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Registered Number: 08014236


 

 

 

SCOD CONSULTING LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2022

End date: 31 March 2023
Director Jerry Flynn-Williams
Registered Number 08014236
Registered Office 2 Little Bowden Lane
Pangbourne
Reading
Berkshire
RG8 8JR
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 31 March 2023.
Principal activities
Principal activity of the company during the financial year was of health and safety consultations.
Director
The director who served the company throughout the year was as follows:
Jerry Flynn-Williams
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102 including Section 1A on "Small Entities". Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the companys transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Jerry Flynn-Williams
Director

Date approved: 04 October 2023
2
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Scod Consulting Ltd for the year ended year ended 31 March 2023 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.


As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Scod Consulting Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Scod Consulting Ltd and state those matters that we have agreed to state to the director of Scod Consulting Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Scod Consulting Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Scod Consulting Ltd. You consider that Scod Consulting Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Scod Consulting Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.



....................................................
Melanie Curtis Accountants Ltd
100 Berskhire Place
Winnersh Wokingham
RG41 5RD
04 October 2023
3
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3   388 
  388 
Current assets      
Debtors 4 1,083    1,052 
Cash at bank and in hand 21,033    16,068 
22,116    17,120 
Creditors: amount falling due within one year 5 (14,293)   (13,771)
Net current assets 7,823    3,349 
 
Total assets less current liabilities 7,823    3,737 
Provisions for liabilities 6   (74)
Net assets 7,823    3,663 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 7,822    3,662 
Shareholder's funds 7,823    3,663 
 


For the year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 04 October 2023 and were signed by:


-------------------------------
Jerry Flynn-Williams
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 April 2021 1  767  768 
Profit for the year 49,895  49,895 
Total comprehensive income for the year 49,895  49,895 
Dividends (47,000) (47,000)
Total investments by and distributions to owners (47,000) (47,000)
At 31 March 2022 1  3,662  3,663 
At 01 April 2022 1  3,662  3,663 
Profit for the year 54,360  54,360 
Total comprehensive income for the year 54,360  54,360 
Dividends (50,200) (50,200)
Total investments by and distributions to owners (50,200) (50,200)
At 31 March 2023 1  7,822  7,823 
5
General Information
Scod Consulting Ltd is a private company, limited by shares, registered in , registration number 08014236, registration address 2 Little Bowden Lane, Pangbourne, Reading, Berkshire , RG8 8JR.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102.1A The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.

Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer equipment - 33% on cost
2.

Average number of employees

The average number of employees for the year was nil (2022: nil).
Average number of employees during the year was 0 (2022 : 0).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 April 2022 1,495    1,495 
Additions  
Disposals  
At 31 March 2023 1,495    1,495 
Depreciation
At 01 April 2022 1,107    1,107 
Charge for year 388    388 
On disposals  
At 31 March 2023 1,495    1,495 
Net book values
Closing balance as at 31 March 2023  
Opening balance as at 01 April 2022 388    388 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Prepayments & Accrued Income 82    51 
Taxation Recoverable 1,001    1,001 
1,083    1,052 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Social Security & Other Taxes 14,216    13,724 
Accrued Expenses   (1)
Directors' Current Accounts 77    48 
14,293    13,771 

6.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax   74 
  74 

6