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REGISTERED NUMBER: 03307535 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2024

for

Loch Broom Consultancy Limited

Loch Broom Consultancy Limited (Registered number: 03307535)






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Loch Broom Consultancy Limited

Company Information
for the Year Ended 31 January 2024







DIRECTOR: Mrs J E Spittle





SECRETARY: Mrs J E Spittle





REGISTERED OFFICE: The Creamery, Little Coton
Bridgnorth
South Shropshire
WV15 6ES





REGISTERED NUMBER: 03307535 (England and Wales)





ACCOUNTANTS: Blue Sky Accounting Ltd
136 Wedmore Park
Southdown
Bath
BA2 1LA

Loch Broom Consultancy Limited (Registered number: 03307535)

Balance Sheet
31 January 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 150 150
Tangible assets 5 211 281
361 431

CURRENT ASSETS
Cash at bank 23,085 36,793

CREDITORS
Amounts falling due within one year 6 2,987 3,686
NET CURRENT ASSETS 20,098 33,107
TOTAL ASSETS LESS CURRENT
LIABILITIES

20,459

33,538

CAPITAL AND RESERVES
Called up share capital 7 7 7
Retained earnings 20,452 33,531
SHAREHOLDERS' FUNDS 20,459 33,538

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 16 July 2024 and were signed by:





Mrs J E Spittle - Director


Loch Broom Consultancy Limited (Registered number: 03307535)

Notes to the Financial Statements
for the Year Ended 31 January 2024

1. STATUTORY INFORMATION

Loch Broom Consultancy Limited is a private company, limited by shares , registered in England and Wales. 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

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 - 25% on reducing balance
Computer equipment - 25% on reducing balance

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

Loch Broom Consultancy Limited (Registered number: 03307535)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 February 2023
and 31 January 2024 150
NET BOOK VALUE
At 31 January 2024 150
At 31 January 2023 150

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 February 2023
and 31 January 2024 3,897 437 14,416 18,750
DEPRECIATION
At 1 February 2023 3,897 423 14,149 18,469
Charge for year - 3 67 70
At 31 January 2024 3,897 426 14,216 18,539
NET BOOK VALUE
At 31 January 2024 - 11 200 211
At 31 January 2023 - 14 267 281

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Directors' loan accounts 2,662 3,161
Accruals and deferred income 325 525
2,987 3,686

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.1.24 31.1.23
value: £    £   
7 Ordinary £1 7 7

8. RELATED PARTY DISCLOSURES

During the year, total dividends of £12,000 (2023 - £12,000) were paid to the director .