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REGISTERED NUMBER: SC175743 (Scotland)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2023

FOR

GRAMPIAN CONSULTANCY SERVICES LTD

GRAMPIAN CONSULTANCY SERVICES LTD (REGISTERED NUMBER: SC175743)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 May 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 5

GRAMPIAN CONSULTANCY SERVICES LTD

COMPANY INFORMATION
for the Year Ended 31 May 2023







DIRECTOR: K C Lawson





SECRETARY: D V Lawson





REGISTERED OFFICE: Bankhead Drive
City South Office Park
Portlethen
Aberdeen
AB12 4XX





REGISTERED NUMBER: SC175743 (Scotland)





ACCOUNTANTS: Acumen Accountants and Advisors Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeenshire
AB12 4XX

GRAMPIAN CONSULTANCY SERVICES LTD (REGISTERED NUMBER: SC175743)

BALANCE SHEET
31 May 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Debtors 4 80 71,603
Cash at bank 702 863
782 72,466
CREDITORS
Amounts falling due within one year 5 50,127 53,020
NET CURRENT (LIABILITIES)/ASSETS (49,345 ) 19,446
TOTAL ASSETS LESS CURRENT
LIABILITIES

(49,345

)

19,446

CREDITORS
Amounts falling due after more than one year 6 5,016 7,421
NET (LIABILITIES)/ASSETS (54,361 ) 12,025

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (54,363 ) 12,023
SHAREHOLDERS' FUNDS (54,361 ) 12,025

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 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 20 February 2024 and were signed by:





K C Lawson - Director


GRAMPIAN CONSULTANCY SERVICES LTD (REGISTERED NUMBER: SC175743)

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

1. STATUTORY INFORMATION

Grampian Consultancy Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Taxation
Taxation for the year 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed by associates - 66,983
VAT 80 -
Prepayments and accrued income - 4,620
80 71,603

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 2,200 2,200
Trade creditors 603 406
VAT - 762
Other creditors 42,752 41,460
Directors' current accounts 4,559 8,192
Accrued expenses 13 -
50,127 53,020

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans - 1-2 years 5,016 7,421

GRAMPIAN CONSULTANCY SERVICES LTD (REGISTERED NUMBER: SC175743)

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

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2023 2022
£    £   
K C Lawson
Balance outstanding at start of year (8,192 ) (5,880 )
Amounts advanced 7,195 -
Amounts repaid (3,562 ) (2,312 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (4,559 ) (8,192 )

This loan is interest free and has no fixed repayment period.

8. RELATED PARTY DISCLOSURES

As at 31st May 2023, there was a loan balance due of £42,752 (2022: £41,459) contained within other creditors due to an individual who has participating interest in the company.The loan is interest free and has no fixed repayment terms.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
GRAMPIAN CONSULTANCY SERVICES LTD

The following reproduces the text of the report prepared for the director 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 Director 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 Grampian Consultancy Services Ltd for the year ended 31 May 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 the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Grampian Consultancy Services Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Grampian Consultancy Services Ltd and state those matters that we have agreed to state to the director of Grampian Consultancy Services Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Grampian Consultancy Services Ltd 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 loss of Grampian Consultancy Services Ltd. You consider that Grampian Consultancy Services Ltd 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 Grampian Consultancy Services Ltd. 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.






Acumen Accountants and Advisors Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeenshire
AB12 4XX


21 February 2024