1 February 2022 false Taxfiler 2023.10 SC242636business:PrivateLimitedCompanyLtd2022-02-012023-01-31 SC2426362022-01-31 SC2426362022-02-012023-01-31 SC242636business:AuditExemptWithAccountantsReport2022-02-012023-01-31 SC242636business:FilletedAccounts2022-02-012023-01-31 SC2426362023-01-31 SC242636business:Director12022-02-012023-01-31 SC242636business:CompanySecretary12022-02-012023-01-31 SC242636business:RegisteredOffice2022-02-012023-01-31 SC2426362022-01-31 SC242636core:WithinOneYear2023-01-31 SC242636core:WithinOneYear2022-01-31 SC242636core:ShareCapitalcore:PreviouslyStatedAmount2023-01-31 SC242636core:ShareCapitalcore:PreviouslyStatedAmount2022-01-31 SC242636core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-01-31 SC242636core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-01-31 SC242636core:PreviouslyStatedAmount2023-01-31 SC242636core:PreviouslyStatedAmount2022-01-31 SC242636business:SmallEntities2022-02-012023-01-31 SC242636countries:Scotland2022-02-012023-01-31 SC242636core:LandBuildings2022-02-012023-01-31 SC242636core:MotorVehicles2022-02-012023-01-31 SC242636core:FurnitureFittings2022-02-012023-01-31 SC242636core:ComputerEquipment2022-02-012023-01-31 SC242636core:Goodwill2022-01-31 SC242636core:Goodwill2023-01-31 SC242636core:LandBuildings2022-01-31 SC242636core:MotorVehicles2022-01-31 SC242636core:FurnitureFittings2022-01-31 SC242636core:ComputerEquipment2022-01-31 SC242636core:LandBuildings2023-01-31 SC242636core:MotorVehicles2023-01-31 SC242636core:FurnitureFittings2023-01-31 SC242636core:ComputerEquipment2023-01-31 SC242636core:AfterOneYear2023-01-31 SC242636core:AfterOneYear2022-01-31 SC242636business:OrdinaryShareClass12022-02-012023-01-31 SC242636business:OrdinaryShareClass12021-02-012022-01-31 SC2426362021-02-012022-01-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC242636 (Scotland)
SME UTILITY CONSULTANTS LIMITED Unaudited accounts for the year ended 31 January 2023
SME UTILITY CONSULTANTS LIMITED Unaudited accounts Contents
Page
- 2 -
SME UTILITY CONSULTANTS LIMITED Company Information for the year ended 31 January 2023
Director
Andrew MacDowall
Secretary
Andrew MacDowall
Company Number
SC242636 (Scotland)
Registered Office
Taymount Kinfauns Perthshire PH2 7LD Scotland
- 3 -
SME UTILITY CONSULTANTS LIMITED Statement of financial position as at 31 January 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
42,188 
46,484 
Current assets
Debtors
464 
314 
Cash at bank and in hand
86,322 
86,491 
86,786 
86,805 
Creditors: amounts falling due within one year
(114,904)
(97,450)
Net current liabilities
(28,118)
(10,645)
Net assets
14,070 
35,839 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
13,070 
34,839 
Shareholders' funds
14,070 
35,839 
For the year ending 31 January 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts 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 FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 25 October 2023 and were signed on its behalf by
Andrew MacDowall Director Company Registration No. SC242636
- 4 -
SME UTILITY CONSULTANTS LIMITED Notes to the Accounts for the year ended 31 January 2023
1
Statutory information
SME UTILITY CONSULTANTS LIMITED is a private company, limited by shares, registered in Scotland, registration number SC242636. The registered office is Taymount, Kinfauns, Perthshire, PH2 7LD, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
0%
Motor vehicles
20%
Fixtures & fittings
25%
Computer equipment
25%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 February 2022
8,700 
At 31 January 2023
8,700 
Amortisation
At 1 February 2022
8,700 
At 31 January 2023
8,700 
Net book value
At 31 January 2023
- 
- 5 -
SME UTILITY CONSULTANTS LIMITED Notes to the Accounts for the year ended 31 January 2023
5
Tangible fixed assets
Land & buildings 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 February 2022
25,005 
90,345 
934 
24,283 
140,567 
At 31 January 2023
25,005 
90,345 
934 
24,283 
140,567 
Depreciation
At 1 February 2022
- 
69,388 
927 
23,768 
94,083 
Charge for the year
- 
4,191 
2 
103 
4,296 
At 31 January 2023
- 
73,579 
929 
23,871 
98,379 
Net book value
At 31 January 2023
25,005 
16,766 
5 
412 
42,188 
At 31 January 2022
25,005 
20,957 
7 
515 
46,484 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due after more than one year
Other debtors
464 
314 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
681 
691 
Other creditors
2,585 
1,260 
Loans from directors
111,638 
95,499 
114,904 
97,450 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000 
1,000 
9
Average number of employees
During the year the average number of employees was 1 (2022: 1).
- 6 -