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REGISTERED NUMBER: SC396929 (Scotland)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Act Fire Consultancy Limited

Act Fire Consultancy Limited (Registered number: SC396929)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 6

Act Fire Consultancy Limited

Company Information
for the Year Ended 30 April 2024







DIRECTOR: Mr Alan McDonald





REGISTERED OFFICE: 1 West Regent Street
Glasgow
G2 1RW





REGISTERED NUMBER: SC396929 (Scotland)





ACCOUNTANTS: Wallace White Accountants
2nd Floor
22-24 Blythswood Square
Glasgow
G2 4BG

Act Fire Consultancy Limited (Registered number: SC396929)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 25,790 36,916

CURRENT ASSETS
Stocks 52,980 -
Debtors 5 48,520 44,899
Cash at bank and in hand 212,291 270,262
313,791 315,161
CREDITORS
Amounts falling due within one year 6 43,996 47,345
NET CURRENT ASSETS 269,795 267,816
TOTAL ASSETS LESS CURRENT
LIABILITIES

295,585

304,732

PROVISIONS FOR LIABILITIES 4,900 7,036
NET ASSETS 290,685 297,696

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 290,585 297,596
SHAREHOLDERS' FUNDS 290,685 297,696

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 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.

Act Fire Consultancy Limited (Registered number: SC396929)

Balance Sheet - continued
30 April 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 5 July 2024 and were signed by:





Mr Alan McDonald - Director


Act Fire Consultancy Limited (Registered number: SC396929)

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

1. STATUTORY INFORMATION

Act Fire 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 etc - 33% on reducing balance and 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

Act Fire Consultancy Limited (Registered number: SC396929)

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 62,261
Additions 823
At 30 April 2024 63,084
DEPRECIATION
At 1 May 2023 25,345
Charge for year 11,949
At 30 April 2024 37,294
NET BOOK VALUE
At 30 April 2024 25,790
At 30 April 2023 36,916

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 38,520 34,899
Other debtors 10,000 10,000
48,520 44,899

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Taxation and social security 29,321 36,050
Other creditors 14,675 11,295
43,996 47,345

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included within other creditors is an amount of £11,068.08 (2023: £10,595) due to the director.

Act Fire Consultancy Limited

Report of the Accountants to the Director of
Act Fire Consultancy Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 April 2024 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Wallace White Accountants
2nd Floor
22-24 Blythswood Square
Glasgow
G2 4BG


5 July 2024