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REGISTERED NUMBER: SC632163 (Scotland)















Unaudited Financial Statements

for the Year Ended 31 May 2023

for

Anam Cara Consulting Ltd

Anam Cara Consulting Ltd (Registered number: SC632163)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Anam Cara Consulting Ltd

Company Information
for the Year Ended 31 May 2023







DIRECTORS: Mrs J C A McBain
Mr G McBain





REGISTERED OFFICE: 8 Cairnhill Terrace
Newtonhill
Stonehaven
AB39 3NA





REGISTERED NUMBER: SC632163 (Scotland)





ACCOUNTANTS: SBP
Accountants
42 Queens Road
Aberdeen
AB15 4YE

Anam Cara Consulting Ltd (Registered number: SC632163)

Balance Sheet
31 May 2023

31.5.23 31.5.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 39,205 8,764

CURRENT ASSETS
Debtors 5 39,254 30,779
Cash at bank 59,853 97,149
99,107 127,928
CREDITORS
Amounts falling due within one year 6 61,665 56,185
NET CURRENT ASSETS 37,442 71,743
TOTAL ASSETS LESS CURRENT
LIABILITIES

76,647

80,507

PROVISIONS FOR LIABILITIES 3,578 1,665
NET ASSETS 73,069 78,842

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 73,059 78,832
73,069 78,842

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

Anam Cara Consulting Ltd (Registered number: SC632163)

Balance Sheet - continued
31 May 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 February 2024 and were signed on its behalf by:





Mr G McBain - Director


Anam Cara Consulting Ltd (Registered number: SC632163)

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

1. STATUTORY INFORMATION

Anam Cara Consulting 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.
Freehold property - 2% on cost
Fixtures and fittings - 20% on reducing balance
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 year 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.

3. EMPLOYEES AND DIRECTORS

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

Anam Cara Consulting Ltd (Registered number: SC632163)

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

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Computer
property fittings equipment Totals
£    £    £    £   
COST
At 1 June 2022 - 3,965 13,207 17,172
Additions 20,787 9,827 11,154 41,768
Disposals - - (1,906 ) (1,906 )
At 31 May 2023 20,787 13,792 22,455 57,034
DEPRECIATION
At 1 June 2022 - 1,531 6,877 8,408
Charge for year 416 2,452 7,182 10,050
Eliminated on disposal - - (629 ) (629 )
At 31 May 2023 416 3,983 13,430 17,829
NET BOOK VALUE
At 31 May 2023 20,371 9,809 9,025 39,205
At 31 May 2022 - 2,434 6,330 8,764

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Trade debtors 39,043 11,880
Other debtors 211 18,899
39,254 30,779

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Taxation and social security 51,629 49,486
Other creditors 10,036 6,699
61,665 56,185

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 May 2023 and 31 May 2022:

31.5.23 31.5.22
£    £   
Mr G McBain
Balance outstanding at start of year (1,581 ) (1,581 )
Amounts advanced 1,232 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (349 ) (1,581 )

Anam Cara Consulting Ltd (Registered number: SC632163)

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

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Mrs J C A McBain
Balance outstanding at start of year (106 ) (106 )
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (106 ) (106 )

8. ULTIMATE CONTROLLING PARTY

The company is controlled by the directors, who between them, own 100% of the issued share capital.