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REGISTERED NUMBER: SC437532 (Scotland)




















SLL Business Consultants Limited

Unaudited Financial Statements

for the Year Ended 30 November 2023






SLL Business Consultants Limited (Registered number: SC437532)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SLL Business Consultants Limited

Company Information
for the Year Ended 30 November 2023







DIRECTORS: S R Lindsay
L Lindsay





SECRETARY: S R Lindsay





REGISTERED OFFICE: 4 Hopetoun Park
Gullane
East Lothian
EH31 2EP





REGISTERED NUMBER: SC437532 (Scotland)





ACCOUNTANTS: Whitelaw Wells
9 Ainslie Place
Edinburgh
Midlothian
EH3 6AT

SLL Business Consultants Limited (Registered number: SC437532)

Balance Sheet
30 November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,125 1,638

CURRENT ASSETS
Debtors 5 13,124 2,847
Cash at bank 56,853 47,244
69,977 50,091
CREDITORS
Amounts falling due within one year 6 64,729 38,746
NET CURRENT ASSETS 5,248 11,345
TOTAL ASSETS LESS CURRENT LIABILITIES 6,373 12,983

CREDITORS
Amounts falling due after more than one year 7 (6,000 ) (9,998 )

PROVISIONS FOR LIABILITIES (214 ) (311 )
NET ASSETS 159 2,674

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 155 2,670
SHAREHOLDERS' FUNDS 159 2,674

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 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.

SLL Business Consultants Limited (Registered number: SC437532)

Balance Sheet - continued
30 November 2023


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 13 August 2024 and were signed on its behalf by:




S R Lindsay - Director



L Lindsay - Director


SLL Business Consultants Limited (Registered number: SC437532)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

SLL Business Consultants 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 constitutes professional representation and negotiation services.

Revenue is recognised when the company obtains the right to consideration.

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 - 33% on cost and 20% on cost

Financial instruments
The company only has financial assets and financial liabilities of the kind that qualify as basic financial instruments. Basic financial instruments are initially measured at transaction value and subsequently measured at their settlement value.

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.

SLL Business Consultants Limited (Registered number: SC437532)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

2. ACCOUNTING POLICIES - continued

Provisions
Provisions are recognised where the company has a present obligation as a result of a past event, it is probable that the company will be required to settle the obligations, and a reliable estimate can be made of the obligations. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2022 7,375
Additions 415
Disposals (1,192 )
At 30 November 2023 6,598
DEPRECIATION
At 1 December 2022 5,737
Charge for year 928
Eliminated on disposal (1,192 )
At 30 November 2023 5,473
NET BOOK VALUE
At 30 November 2023 1,125
At 30 November 2022 1,638

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 1,720 2,750
Other debtors 11,404 97
13,124 2,847

SLL Business Consultants Limited (Registered number: SC437532)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 4,000 4,000
Taxation and social security 9,292 3,715
Other creditors 51,437 31,031
64,729 38,746

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 6,000 9,998