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REGISTERED NUMBER: SC594854 (Scotland)















Financial Statements for the Year Ended 30 April 2024

for

JD Cronin Consulting Limited

JD Cronin Consulting Limited (Registered number: SC594854)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


JD Cronin Consulting Limited

Company Information
for the Year Ended 30 April 2024







DIRECTOR: Mrs J Cronin





REGISTERED OFFICE: 34 Gallowhill Road
Clarkston
Glasgow
United Kingdom
G76 9DQ





REGISTERED NUMBER: SC594854 (Scotland)






JD Cronin Consulting Limited (Registered number: SC594854)

Balance Sheet
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,838 2,134

CURRENT ASSETS
Debtors 5 85 16,000
Cash at bank 63,089 56,958
63,174 72,958
CREDITORS
Amounts falling due within one year 6 12,450 17,136
NET CURRENT ASSETS 50,724 55,822
TOTAL ASSETS LESS CURRENT
LIABILITIES

52,562

57,956

RESERVES
Retained earnings 52,562 57,956
52,562 57,956

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 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 7 August 2024 and were signed by:





Mrs J Cronin - Director


JD Cronin Consulting Limited (Registered number: SC594854)

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

1. STATUTORY INFORMATION

JD Cronin Consulting 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 etc - 15% on reducing balance and 10% 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.

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 1 (2023 - 1 ) .

JD Cronin Consulting Limited (Registered number: SC594854)

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023
and 30 April 2024 3,151
DEPRECIATION
At 1 May 2023 1,017
Charge for year 296
At 30 April 2024 1,313
NET BOOK VALUE
At 30 April 2024 1,838
At 30 April 2023 2,134

5. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Trade debtors - 16,000

Amounts falling due after more than one year:
Other debtors 85 -

Aggregate amounts 85 16,000

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors (1 ) -
Taxation and social security 9,266 11,600
Other creditors 3,185 5,536
12,450 17,136