IRIS Accounts Production v24.2.0.383 SC437347 Board of Directors Board of Directors 1.4.23 31.3.24 31.3.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC4373472023-03-31SC4373472024-03-31SC4373472023-04-012024-03-31SC4373472022-03-31SC4373472022-04-012023-03-31SC4373472023-03-31SC437347ns15:Scotland2023-04-012024-03-31SC437347ns14:PoundSterling2023-04-012024-03-31SC437347ns10:Director12023-04-012024-03-31SC437347ns10:Director22023-04-012024-03-31SC437347ns10:PrivateLimitedCompanyLtd2023-04-012024-03-31SC437347ns10:SmallEntities2023-04-012024-03-31SC437347ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-31SC437347ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-31SC437347ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-31SC437347ns10:AbridgedAccounts2023-04-012024-03-31SC437347ns10:RegisteredOffice2023-04-012024-03-31SC437347ns5:CurrentFinancialInstruments2024-03-31SC437347ns5:CurrentFinancialInstruments2023-03-31SC437347ns5:ShareCapital2024-03-31SC437347ns5:ShareCapital2023-03-31SC437347ns5:RetainedEarningsAccumulatedLosses2024-03-31SC437347ns5:RetainedEarningsAccumulatedLosses2023-03-31SC437347ns10:Director222023-03-31SC437347ns10:Director222022-03-31SC437347ns10:Director222023-04-012024-03-31SC437347ns10:Director222022-04-012023-03-31SC437347ns10:Director222024-03-31SC437347ns10:Director222023-03-31
REGISTERED NUMBER: SC437347 (Scotland)













Unaudited Financial Statements

for the Year Ended 31 March 2024

for

INDEPENDENT ADVISERS CONSULTANCY LTD

INDEPENDENT ADVISERS CONSULTANCY LTD (REGISTERED NUMBER: SC437347)






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




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 3


INDEPENDENT ADVISERS CONSULTANCY LTD

Company Information
for the Year Ended 31 March 2024







DIRECTORS: Mrs P Creevy
A Creevy





REGISTERED OFFICE: Suite 411 Baltic Chambers
50 Wellington Street
Glasgow
G2 6HJ





REGISTERED NUMBER: SC437347 (Scotland)





ACCOUNTANTS: SD Business Management
Suite 411 Baltic Chambers
50 Wellington Street
Glasgow
Strathclyde
G2 6HJ

INDEPENDENT ADVISERS CONSULTANCY LTD (REGISTERED NUMBER: SC437347)

Abridged Balance Sheet
31 March 2024

31.3.24 31.3.23
£    £   
CURRENT ASSETS
Debtors 11,886 13,404

CREDITORS
Amounts falling due within one year 988 949
NET CURRENT ASSETS 10,898 12,455
TOTAL ASSETS LESS CURRENT LIABILITIES 10,898 12,455

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 10,896 12,453
10,898 12,455

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

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

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 13 August 2024 and were signed on its behalf by:




Mrs P Creevy - Director



A Creevy - Director


INDEPENDENT ADVISERS CONSULTANCY LTD (REGISTERED NUMBER: SC437347)

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

1. STATUTORY INFORMATION

Independent Advisers Consultancy Ltd 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.

In accordance with their responsibilities as directors, the directors have considered the appropriateness of the going concern basis for the preparation of the financial statements.

The company operates with the continued support the directors and is expected to do so for the foreseeable future.

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 2 (2023 - 2 ) .

INDEPENDENT ADVISERS CONSULTANCY LTD (REGISTERED NUMBER: SC437347)

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

4. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

31.3.24 31.3.23
£    £   
A Creevy
Balance outstanding at start of year 656 5,676
Amounts advanced 12,835 656
Amounts repaid (1,605 ) (5,676 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 11,886 656