1 August 2022 false No description of principal activity Taxfiler 2024.1 true SC327144business:PrivateLimitedCompanyLtd2022-08-012023-07-31 SC3271442022-07-31 SC3271442022-08-012023-07-31 SC327144business:AuditExemptWithAccountantsReport2022-08-012023-07-31 SC327144business:FilletedAccounts2022-08-012023-07-31 SC3271442023-07-31 SC327144business:Director12022-08-012023-07-31 SC327144business:RegisteredOffice2022-08-012023-07-31 SC3271442022-07-31 SC327144core:WithinOneYear2023-07-31 SC327144core:WithinOneYear2022-07-31 SC327144core:ShareCapitalcore:PreviouslyStatedAmount2023-07-31 SC327144core:ShareCapitalcore:PreviouslyStatedAmount2022-07-31 SC327144core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-07-31 SC327144core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-07-31 SC327144core:PreviouslyStatedAmount2023-07-31 SC327144core:PreviouslyStatedAmount2022-07-31 SC327144business:SmallEntities2022-08-012023-07-31 SC327144countries:Scotland2022-08-012023-07-31 SC327144core:ComputerEquipment2022-08-012023-07-31 SC327144core:ComputerEquipment2022-07-31 SC327144core:ComputerEquipment2023-07-31 SC327144business:OrdinaryShareClass12022-08-012023-07-31 SC327144business:OrdinaryShareClass12021-08-012022-07-31 SC3271442021-08-012022-07-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC327144 (Scotland)
TMAC Consulting Ltd Unaudited accounts for the year ended 31 July 2023
TMAC Consulting Ltd Unaudited accounts Contents
Page
- 2 -
TMAC Consulting Ltd Company Information for the year ended 31 July 2023
Director
T Gow
Company Number
SC327144 (Scotland)
Registered Office
28 Golf View Bearsden Glasgow G61 4HJ
Accountants
Assenti & Noble Ltd 18 Mosshead Road Bearsden Glasgow G61 3HN
- 3 -
TMAC Consulting Ltd Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
90 
841 
Current assets
Debtors
1,454 
254 
Cash at bank and in hand
824 
1,287 
2,278 
1,541 
Creditors: amounts falling due within one year
(23,892)
(22,992)
Net current liabilities
(21,614)
(21,451)
Net liabilities
(21,524)
(20,610)
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
(21,534)
(20,620)
Shareholders' funds
(21,524)
(20,610)
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 18 April 2024 and were signed on its behalf by
T Gow Director Company Registration No. SC327144
- 4 -
TMAC Consulting Ltd Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
TMAC Consulting Ltd is a private company, limited by shares, registered in Scotland, registration number SC327144. The registered office is 28 Golf View, Bearsden, Glasgow, G61 4HJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents invoiced fees to external customers, excluding value added tax.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
33% straight line
Going concern
The balance sheet shows that the company has an excess of liabilities over assets. The accounts have been prepared on a going concern basis assuming the continuing financial support of the company's director.
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 August 2022
8,696 
Additions
95 
At 31 July 2023
8,791 
Depreciation
At 1 August 2022
7,855 
Charge for the year
846 
At 31 July 2023
8,701 
Net book value
At 31 July 2023
90 
At 31 July 2022
841 
- 5 -
TMAC Consulting Ltd Notes to the Accounts for the year ended 31 July 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
1,200 
- 
Other debtors
254 
254 
1,454 
254 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Loans from directors
23,542 
22,642 
Accruals
350 
350 
23,892 
22,992 
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
10 Ordinary shares of £1 each
10 
10 
8
Average number of employees
During the year the average number of employees was 0 (2022: 0).
- 6 -