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Registered Number: SC480519
Scotland

 

 

 

BLUE DIAMOND CONSULTANCY LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 July 2022

End date: 30 June 2023
Directors Darrell Chau
Julia Chau
Registered Number SC480519
Registered Office 272 Bath Street
Glasgow
Scotland
G2 4JR
Accountants aa Chartered Accountants
Fenlake House,
Fenlake Business Centre,
Fengate,
Peterborough,
PE1 5BQ
1
  2023   2022
    £ £   £ £
Fixed assets   43,841      47,503 
Current assets 12,759      17,041   
Prepayments and accrued income 26      33   
Creditors: amount falling due within one year (98,254)     (94,919)  
Net current liabilities   (85,469)     (77,845)
Total assets less current liabilities   (41,628)     (30,342)
Net liabilities   (41,628)     (30,342)
 

         
Capital and reserves   (41,628)     (30,342)
 
NOTES TO THE ACCOUNTS

General Information
Blue Diamond Consultancy Limited is a private company, limited by shares, registered in Scotland, registration number SC480519, registration address 272 Bath Street, Glasgow, Scotland, G2 4JR.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – 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.
Going concern basis
The directors continue to support the company. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
2.

Average number of employees including directors

Average number of employees during the year was 2 (2022 : 2).


For the year ended 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' Responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 01 November 2023 and were signed on its behalf by:


--------------------------------
Darrell Chau
Director
2