IRIS Accounts Production v24.1.0.576 SC229299 Board of Directors 1.5.23 30.4.24 30.4.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC2292992023-04-30SC2292992024-04-30SC2292992023-05-012024-04-30SC2292992022-04-30SC2292992022-05-012023-04-30SC2292992023-04-30SC229299ns15:Scotland2023-05-012024-04-30SC229299ns14:PoundSterling2023-05-012024-04-30SC229299ns10:Director12023-05-012024-04-30SC229299ns10:PrivateLimitedCompanyLtd2023-05-012024-04-30SC229299ns10:SmallEntities2023-05-012024-04-30SC229299ns10:AuditExempt-NoAccountantsReport2023-05-012024-04-30SC229299ns10:SmallCompaniesRegimeForDirectorsReport2023-05-012024-04-30SC229299ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-30SC229299ns10:FullAccounts2023-05-012024-04-30SC229299ns10:Director22023-05-012024-04-30SC229299ns10:CompanySecretary12023-05-012024-04-30SC229299ns10:RegisteredOffice2023-05-012024-04-30SC229299ns5:CurrentFinancialInstruments2024-04-30SC229299ns5:CurrentFinancialInstruments2023-04-30SC229299ns5:ShareCapital2024-04-30SC229299ns5:ShareCapital2023-04-30SC229299ns5:RetainedEarningsAccumulatedLosses2024-04-30SC229299ns5:RetainedEarningsAccumulatedLosses2023-04-30SC229299ns5:FurnitureFittings2023-05-012024-04-30SC229299ns5:MotorVehicles2023-05-012024-04-30SC229299ns5:ComputerEquipment2023-05-012024-04-30SC229299ns5:FurnitureFittings2023-04-30SC229299ns5:MotorVehicles2023-04-30SC229299ns5:ComputerEquipment2023-04-30SC229299ns5:FurnitureFittings2024-04-30SC229299ns5:MotorVehicles2024-04-30SC229299ns5:ComputerEquipment2024-04-30SC229299ns5:FurnitureFittings2023-04-30SC229299ns5:MotorVehicles2023-04-30SC229299ns5:ComputerEquipment2023-04-30SC229299ns5:CostValuation2023-04-30SC229299ns5:DisposalsRepaymentsInvestments2024-04-30SC229299ns5:RevaluationsIncreaseDecreaseInInvestments2024-04-30SC229299ns5:CostValuation2024-04-30SC229299ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-04-30SC229299ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-04-30SC2292991ns10:Director12023-04-30SC2292991ns10:Director12022-04-30SC2292991ns10:Director12023-05-012024-04-30SC2292991ns10:Director12022-05-012023-04-30SC2292991ns10:Director12024-04-30SC2292991ns10:Director12023-04-30
REGISTERED NUMBER: SC229299 (Scotland)












Unaudited Financial Statements

for the Year Ended 30 April 2024

for

RAM Consulting Services Limited

RAM Consulting Services Limited (Registered number: SC229299)

Contents of the Financial Statements
for the Year Ended 30 April 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


RAM Consulting Services Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: A C Horobin
Mrs G S Horobin





SECRETARY: Mrs G S Horobin





REGISTERED OFFICE: 38 Rubislaw Park Road
Aberdeen
AB15 8DE





REGISTERED NUMBER: SC229299 (Scotland)





ACCOUNTANTS: Mulberry & Co
Chartered Certified Accountants
& Chartered Tax Advisers
C/O Mulberry & Co
Eastgate House
Dogflud Way
Farnham
Surrey
GU9 7UD

RAM Consulting Services Limited (Registered number: SC229299)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 - 11,416
Investments 5 - 55,845
- 67,261

CURRENT ASSETS
Debtors 6 9,910 30,342
Cash at bank 45,376 58,303
55,286 88,645
CREDITORS
Amounts falling due within one year 7 (30,327 ) (61,583 )
NET CURRENT ASSETS 24,959 27,062
TOTAL ASSETS LESS CURRENT
LIABILITIES

24,959

94,323

PROVISIONS FOR LIABILITIES - (667 )
NET ASSETS 24,959 93,656

CAPITAL AND RESERVES
Called up share capital 6 6
Retained earnings 24,953 93,650
SHAREHOLDERS' FUNDS 24,959 93,656

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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.

RAM Consulting Services Limited (Registered number: SC229299)

Balance Sheet - continued
30 April 2024


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 Board of Directors and authorised for issue on 1 May 2024 and were signed on its behalf by:





A C Horobin - Director


RAM Consulting Services Limited (Registered number: SC229299)

Notes to the Financial Statements
for the Year Ended 30 April 2024


1. STATUTORY INFORMATION

RAM Consulting Services 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 as modified by the revaluation of certain assets.

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.
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

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.

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.

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 year was 2 (2023 - 2 ) .

RAM Consulting Services Limited (Registered number: SC229299)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 May 2023 5,410 22,250 41,178 68,838
Additions - - 5,112 5,112
Disposals (5,410 ) (22,250 ) (46,290 ) (73,950 )
At 30 April 2024 - - - -
DEPRECIATION
At 1 May 2023 4,305 12,863 40,254 57,422
Eliminated on disposal (4,305 ) (12,863 ) (40,254 ) (57,422 )
At 30 April 2024 - - - -
NET BOOK VALUE
At 30 April 2024 - - - -
At 30 April 2023 1,105 9,387 924 11,416

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 May 2023 55,845
Disposals (30,123 )
Revaluations (25,722 )
At 30 April 2024 -
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 55,845

Cost or valuation at 30 April 2024 is represented by:

Other
investments
£   
Valuation in 2004 (10,104 )
Cost 10,104

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 3,360 30,089
Directors' current accounts 6,514 -
PAYE repayable 36 36
Prepayments - 217
9,910 30,342

RAM Consulting Services Limited (Registered number: SC229299)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Tax 26,183 30,510
VAT 2,660 9,424
Directors' current accounts - 20,464
Accrued expenses 1,484 1,185
30,327 61,583

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2024 and 30 April 2023:

30.4.24 30.4.23
£    £   
A C Horobin
Balance outstanding at start of year - -
Amounts advanced 6,514 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 6,514 -

9. ULTIMATE CONTROLLING PARTY

The company is controlled by A C Horrobin and his wife Mrs G S Horrobin, who between them own 100% of the issued share capital.