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REGISTERED NUMBER: SC107752 (Scotland)















TAG Consultants Limited

Financial Statements For The Period 1 May 2022 to 31 October 2023






TAG Consultants Limited (Registered number: SC107752)






Contents of the Financial Statements
For The Period 1 May 2022 to 31 October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


TAG Consultants Limited

Company Information
For The Period 1 May 2022 to 31 October 2023







DIRECTOR: Mr D L Wood



REGISTERED OFFICE: The Cottage
East Woodlands
Dyce
Aberdeenshire
AB21 0HD



REGISTERED NUMBER: SC107752 (Scotland)



ACCOUNTANTS: Cathedral Accountancy
4 North Guildry Street
Elgin
Moray
IV30 1JR



BANKERS: The Co-Operative Bank Plc
P.O. Box 250
Skelmersdale
Lancashire
WN8 6WT

TAG Consultants Limited (Registered number: SC107752)

Balance Sheet
31 October 2023

31.10.23 30.4.22
Notes £    £   
CURRENT ASSETS
Debtors 5 25 754
Cash at bank and in hand 23,288 62,462
23,313 63,216
CREDITORS
Amounts falling due within one year 6 3,561 4,053
NET CURRENT ASSETS 19,752 59,163
TOTAL ASSETS LESS CURRENT
LIABILITIES

19,752

59,163

CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Retained earnings 8 18,752 58,163
SHAREHOLDERS' FUNDS 19,752 59,163

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 6 February 2024 and were signed by:





Mr D L Wood - Director


TAG Consultants Limited (Registered number: SC107752)

Notes to the Financial Statements
For The Period 1 May 2022 to 31 October 2023

1. STATUTORY INFORMATION

TAG Consultants 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, 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.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and 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.

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 period was 1 (2022 - 1 ) .

TAG Consultants Limited (Registered number: SC107752)

Notes to the Financial Statements - continued
For The Period 1 May 2022 to 31 October 2023

4. TANGIBLE FIXED ASSETS
Equipment
£   
COST
At 1 May 2022 3,838
Disposals (3,838 )
At 31 October 2023 -
DEPRECIATION
At 1 May 2022 3,838
Eliminated on disposal (3,838 )
At 31 October 2023 -
NET BOOK VALUE
At 31 October 2023 -

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 30.4.22
£    £   
Trade debtors - 569
Other debtors 25 185
25 754

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 30.4.22
£    £   
Trade creditors 1,831 -
Taxation and social security - 453
Other creditors 1,730 3,600
3,561 4,053

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.10.23 30.4.22
value: £    £   
1,000 Ordinary 1 1,000 1,000

8. RESERVES
Retained
earnings
£   

At 1 May 2022 58,163
Deficit for the period (39,411 )
At 31 October 2023 18,752

TAG Consultants Limited (Registered number: SC107752)

Notes to the Financial Statements - continued
For The Period 1 May 2022 to 31 October 2023

9. RELATED PARTY DISCLOSURES

At 30 April 2022 the company owed the director £1,593. During the year the company repaid £1,593 to the director. As at 31 October 2023 the company owed the director £nil. This loan is interest free and has no fixed repayment terms.