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Registered Number: SC483239
Scotland

 

 

 

NICOLSON & CO CONSULTING LTD


Abridged Accounts
 


Period of accounts

Start date: 01 August 2022

End date: 31 July 2023
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 July 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Turner Accountancy Limited
31 July 2023



....................................................
Turner Accountancy Limited
101 Park Street

Motherwell
ML1 1PF
08 February 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 104,762    90,808 
104,762    90,808 
Current assets      
Debtors 26,853    11,818 
Cash at bank and in hand 177,793    69,669 
204,646    81,487 
Creditors: amount falling due within one year (245,336)   (166,601)
Net current liabilities (40,690)   (85,114)
 
Total assets less current liabilities 64,072    5,694 
Provisions for liabilities (19,905)  
Net assets 44,167    5,694 
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account 44,067    5,594 
Shareholder's funds 44,167    5,694 
 


For the year ended 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 08 February 2024 and were signed on its behalf by:


-------------------------------
Mr John Nicolson
Director
2
General Information
Nicolson & Co Consulting Ltd is a private company, limited by shares, registered in Scotland, registration number SC483239, registration address Elmwood, Netherplace, Mauchline, KA5 5SU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 20% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
Improvements to property 5% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 3 (2022 : 3).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Computer Equipment   Improvements to property   Total
  £   £   £   £   £
At 01 August 2022 98,287    18,489    3,653    17,038    137,467 
Additions 37,500          37,500 
Disposals        
At 31 July 2023 135,787    18,489    3,653    17,038    174,967 
Depreciation
At 01 August 2022 29,944    14,548    1,315    852    46,659 
Charge for year 21,168    985    584    809    23,546 
On disposals        
At 31 July 2023 51,112    15,533    1,899    1,661    70,205 
Net book values
Closing balance as at 31 July 2023 84,675    2,956    1,754    15,377    104,762 
Opening balance as at 01 August 2022 68,343    3,941    2,338    16,186    90,808 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
75 Class A shares of £1.00 each 75    75 
24 Class B shares of £1.00 each 24    24 
1 Class C share of £1.00 each  
100    100 

3