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REGISTERED NUMBER: SC501092 (Scotland)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

Inverroy Crisis Management Limited

Inverroy Crisis Management Limited (Registered number: SC501092)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

Inverroy Crisis Management Limited

Company Information
for the Year Ended 31 March 2023







DIRECTORS: Mrs M K Wardner
M R Wardner
A I Speake
N S Lees





REGISTERED OFFICE: Orchard Brae House Suite 2
Ground Floor
Queensferry Road
Edinburgh
EH4 2HS





REGISTERED NUMBER: SC501092 (Scotland)





ACCOUNTANTS: Goddard Accounting and Tax Solutions
Duncargen
St Margaret’s Drive
Dunblane
Stirlingshire
FK15 0DP

Inverroy Crisis Management Limited (Registered number: SC501092)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 12,948 8,219
Tangible assets 5 3,186 5,013
16,134 13,232

CURRENT ASSETS
Debtors 6 329,889 170,569
Cash at bank 95,018 117,944
424,907 288,513
CREDITORS
Amounts falling due within one year 7 164,538 133,987
NET CURRENT ASSETS 260,369 154,526
TOTAL ASSETS LESS CURRENT
LIABILITIES

276,503

167,758

CAPITAL AND RESERVES
Called up share capital 8 1,200 1,200
Retained earnings 275,303 166,558
SHAREHOLDERS' FUNDS 276,503 167,758

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 directors acknowledge their 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 15 November 2023 and were signed on its behalf by:




M R Wardner - Director


Inverroy Crisis Management Limited (Registered number: SC501092)

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

1. STATUTORY INFORMATION

Inverroy Crisis Management 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 is measured at the fair value of the consideration received or receivable and represents amounts receivable for the sale of consultancy, training and other services supplied to clients in the course of business.

Turnover is recognised over the duration of the consultancy and training services.

Cash amounts received from customers for whom revenue has not yet been recognised are recorded in the Balance Sheet as deferred income within current liabilities.

Where sales invoices have been raised post year end, which relate to work carried out prior to year end, the value is included in accrued income at 31 March 2023.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of three years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost

Taxation
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.

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 16 (2022 - 14 ) .

Inverroy Crisis Management Limited (Registered number: SC501092)

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

4. INTANGIBLE FIXED ASSETS
Development
costs
£   
COST
At 1 April 2022 28,396
Additions 12,500
At 31 March 2023 40,896
AMORTISATION
At 1 April 2022 20,177
Amortisation for year 7,771
At 31 March 2023 27,948
NET BOOK VALUE
At 31 March 2023 12,948
At 31 March 2022 8,219

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2022 150 10,902 11,052
Additions - 1,219 1,219
At 31 March 2023 150 12,121 12,271
DEPRECIATION
At 1 April 2022 75 5,964 6,039
Charge for year 38 3,008 3,046
At 31 March 2023 113 8,972 9,085
NET BOOK VALUE
At 31 March 2023 37 3,149 3,186
At 31 March 2022 75 4,938 5,013

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 313,917 79,899
Prepayments and accrued income 15,972 90,670
329,889 170,569

Inverroy Crisis Management Limited (Registered number: SC501092)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade creditors 51,624 62,993
Tax 25,959 25,555
Social security and other taxes 24,901 15,415
VAT 33,333 24,365
Other creditors 4,318 3,727
Accrued income 24,403 -
Directors' current accounts - 932
Accrued expenses - 1,000
164,538 133,987

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.23 31.3.22
value: £    £   
1,000,000 Ordinary share capital £0.00 1 1,000 1,000
200,000 B shares £0.00 1 200 200
1,200 1,200

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Inverroy Crisis Management Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Inverroy Crisis Management Limited for the year ended 31 March 2023 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity 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 ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the Board of Directors of Inverroy Crisis Management Limited, as a body, in accordance with the terms of our engagement letter dated 13 February 2019. Our work has been undertaken solely to prepare for your approval the financial statements of Inverroy Crisis Management Limited and state those matters that we have agreed to state to the Board of Directors of Inverroy Crisis Management Limited, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Inverroy Crisis Management Limited 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 Inverroy Crisis Management Limited. You consider that Inverroy Crisis Management Limited 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 Inverroy Crisis Management Limited. 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.






Goddard Accounting and Tax Solutions
Duncargen
St Margaret’s Drive
Dunblane
Stirlingshire
FK15 0DP


15 November 2023