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REGISTERED NUMBER: SC175383 (Scotland)















Unaudited Financial Statements

for the Year Ended 31 May 2024

for

Start to Finish Consultancy Limited

Start to Finish Consultancy Limited (Registered number: SC175383)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Start to Finish Consultancy Limited

Company Information
for the Year Ended 31 May 2024







DIRECTOR: Mr W D MacBean





REGISTERED OFFICE: 22 Hilltop Road
Cults
Aberdeen
AB15 9RL





REGISTERED NUMBER: SC175383 (Scotland)





ACCOUNTANTS: SBP
Accountants
42 Queens Road
Aberdeen
AB15 4YE

Start to Finish Consultancy Limited (Registered number: SC175383)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,874 783

CURRENT ASSETS
Debtors 5 7,448 4,608
Cash at bank 83,440 87,784
90,888 92,392
CREDITORS
Amounts falling due within one year 6 15,079 13,185
NET CURRENT ASSETS 75,809 79,207
TOTAL ASSETS LESS CURRENT
LIABILITIES

78,683

79,990

PROVISIONS FOR LIABILITIES 546 149
NET ASSETS 78,137 79,841

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 78,037 79,741
SHAREHOLDERS' FUNDS 78,137 79,841

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 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.

Start to Finish Consultancy Limited (Registered number: SC175383)

Balance Sheet - continued
31 May 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 August 2024 and were signed by:





Mr W D MacBean - Director


Start to Finish Consultancy Limited (Registered number: SC175383)

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

1. STATUTORY INFORMATION

Start to Finish Consultancy 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.

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.
Plant and machinery - 25% on cost
Fixtures and fittings - 25% on cost
Computer equipment - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 ) .

Start to Finish Consultancy Limited (Registered number: SC175383)

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

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 June 2023 4,235 1,262 5,472 10,969
Additions - 250 3,049 3,299
Disposals (3,126 ) (75 ) (2,189 ) (5,390 )
At 31 May 2024 1,109 1,437 6,332 8,878
DEPRECIATION
At 1 June 2023 4,235 1,262 4,689 10,186
Charge for year - 62 1,146 1,208
Eliminated on disposal (3,126 ) (75 ) (2,189 ) (5,390 )
At 31 May 2024 1,109 1,249 3,646 6,004
NET BOOK VALUE
At 31 May 2024 - 188 2,686 2,874
At 31 May 2023 - - 783 783

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 7,200 4,608
Other debtors 248 -
7,448 4,608

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Taxation and social security 12,137 8,547
Other creditors 2,942 4,638
15,079 13,185

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits from a director subsisted during the years ended 31 May 2024 and 31 May 2023:

31.5.24 31.5.23
£    £   
Mr W D MacBean
Balance outstanding at start of year (3,056 ) (530 )
Amounts advanced 12,116 -
Amounts repaid (10,418 ) (2,526 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (1,358 ) (3,056 )

Start to Finish Consultancy Limited (Registered number: SC175383)

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

8. ULTIMATE CONTROLLING PARTY

The company is controlled by the director Mr W D MacBean and Ms M J MacDonald, who between them own 100% of the issued share capital.