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REGISTERED NUMBER: SC446595 (Scotland)












SOUND OF HARRIS CONSULTANTS LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023






SOUND OF HARRIS CONSULTANTS LTD (REGISTERED NUMBER: SC446595)






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


SOUND OF HARRIS CONSULTANTS LTD

COMPANY INFORMATION
for the Year Ended 31 March 2023







DIRECTORS: Dr R J English
Dr C Graham





REGISTERED OFFICE: 49-50 Bayhead
Stornoway
Western Isles
HS1 2DZ





REGISTERED NUMBER: SC446595 (Scotland)





ACCOUNTANTS: Nicolson Accountancy
49/50 Bayhead
Stornoway
Western Isles
HS1 2DZ

SOUND OF HARRIS CONSULTANTS LTD (REGISTERED NUMBER: SC446595)

BALANCE SHEET
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 156,284 143,154

CURRENT ASSETS
Stocks 91,313 102,520
Debtors 5 77,326 78,383
Cash at bank and in hand 975 11,568
169,614 192,471
CREDITORS
Amounts falling due within one
year

6

223,818

209,441
NET CURRENT LIABILITIES (54,204 ) (16,970 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

102,080

126,184

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 7 102,079 126,183
SHAREHOLDERS' FUNDS 102,080 126,184

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 30 January 2024 and were signed on its behalf by:





Dr R J English - Director


SOUND OF HARRIS CONSULTANTS LTD (REGISTERED NUMBER: SC446595)

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

1. STATUTORY INFORMATION

Sound of Harris Consultants Ltd 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, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 15% on cost
Plant and machinery - 20% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Improvements
to Plant and Computer
property machinery equipment Totals
£    £    £    £   
COST
At 1 April 2022 235,733 945 1,073 237,751
Additions 47,528 10,000 791 58,319
At 31 March 2023 283,261 10,945 1,864 296,070
DEPRECIATION
At 1 April 2022 93,690 549 358 94,597
Charge for year 42,489 2,079 621 45,189
At 31 March 2023 136,179 2,628 979 139,786
NET BOOK VALUE
At 31 March 2023 147,082 8,317 885 156,284
At 31 March 2022 142,043 396 715 143,154

SOUND OF HARRIS CONSULTANTS LTD (REGISTERED NUMBER: SC446595)

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

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Amounts owed by associates 76,335 76,239
Other debtors 991 2,144
77,326 78,383

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Bank loans and overdrafts - 10
Other creditors 223,818 209,431
223,818 209,441

7. RESERVES
Retained
earnings
£   

At 1 April 2022 126,183
Deficit for the year (20,104 )
Dividends (4,000 )
At 31 March 2023 102,079

8. RELATED PARTY DISCLOSURES

At the year end the company was owed £76,335.02 by Sound of Harris Ltd (2022: £76,238.56) from Sound of Harris Ltd, a company under common control.

9. ULTIMATE CONTROLLING PARTY

The controlling party is the directors.