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REGISTERED NUMBER: 10129330 (England and Wales)















Unaudited Financial Statements For The Year Ended 30 April 2024

for

R.McLelland Consulting Limited

R.McLelland Consulting Limited (Registered number: 10129330)






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


R.McLelland Consulting Limited

Company Information
For The Year Ended 30 April 2024







DIRECTOR: R J McLelland





REGISTERED OFFICE: 104 Sussex Avenue
Isleworth
Middlesex
TW7 6LB





REGISTERED NUMBER: 10129330 (England and Wales)





ACCOUNTANTS: Fuller Spurling
Mill House
58 Guildford Street
Chertsey
Surrey
KT16 9BE

R.McLelland Consulting Limited (Registered number: 10129330)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 16,385 17,978

CURRENT ASSETS
Debtors 5 10,804 2,921
Cash at bank 55,067 63,701
65,871 66,622
CREDITORS
Amounts falling due within one year 6 16,286 15,785
NET CURRENT ASSETS 49,585 50,837
TOTAL ASSETS LESS CURRENT
LIABILITIES

65,970

68,815

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 8 65,870 68,715
SHAREHOLDERS' FUNDS 65,970 68,815

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 21 August 2024 and were signed by:





R J McLelland - Director


R.McLelland Consulting Limited (Registered number: 10129330)

Notes to the Financial Statements
For The Year Ended 30 April 2024

1. STATUTORY INFORMATION

R.McLelland Consulting 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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 and is recognised as services are provided.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Fixtures and fittings - 20% on cost
Computer equipment - 25% on cost

Taxation
Taxation represents the sum of tax currently payable, and deferred tax if material.

The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax, where material, is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand
Cash at bank includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors
Creditors, provisions and accrued costs are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

R.McLelland Consulting Limited (Registered number: 10129330)

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

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Computer
property fittings equipment Totals
£    £    £    £   
COST
At 1 May 2023
and 30 April 2024 14,600 6,504 2,063 23,167
DEPRECIATION
At 1 May 2023 584 2,542 2,063 5,189
Charge for year 292 1,301 - 1,593
At 30 April 2024 876 3,843 2,063 6,782
NET BOOK VALUE
At 30 April 2024 13,724 2,661 - 16,385
At 30 April 2023 14,016 3,962 - 17,978

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 10,804 -
Prepayments and accrued income - 2,921
10,804 2,921

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Corporation tax 11,409 12,276
VAT 3,857 1,640
Directors' current accounts 20 869
Accrued expenses 1,000 1,000
16,286 15,785

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
100 Ordinary £1 100 100

R.McLelland Consulting Limited (Registered number: 10129330)

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

8. RESERVES
Retained
earnings
£   

At 1 May 2023 68,715
Profit for the year 44,155
Dividends (47,000 )
At 30 April 2024 65,870