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REGISTERED NUMBER: SC144342 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

STEPHEN RICHARDS CONSULTING LIMITED

STEPHEN RICHARDS CONSULTING LIMITED (REGISTERED NUMBER: SC144342)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 March 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


STEPHEN RICHARDS CONSULTING LIMITED

COMPANY INFORMATION
for the year ended 31 March 2024







DIRECTORS: Dr S J Richards
Ms H Buckmayer
R Ainslie
Ms E E Richards
R K Richards



SECRETARY: Dr S J Richards



REGISTERED OFFICE: 24A Ainslie Place
Edinburgh
Midlothian
EH3 6AJ



REGISTERED NUMBER: SC144342 (Scotland)



ACCOUNTANTS: Mitchell Edwards
Chartered Certified Accountants
24A Ainslie Place
Edinburgh
EH3 6AJ



BANKERS: Bank of Scotland
8 Lochside Avenue
Edinburgh
EH12 9DJ

STEPHEN RICHARDS CONSULTING LIMITED (REGISTERED NUMBER: SC144342)

BALANCE SHEET
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 13,106 6,691
13,106 6,691

CURRENT ASSETS
Debtors 6 564,574 446,718
Cash at bank 197,715 367,949
762,289 814,667
CREDITORS
Amounts falling due within one year 7 774,053 792,520
NET CURRENT (LIABILITIES)/ASSETS (11,764 ) 22,147
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,342

28,838

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 1,340 28,836
SHAREHOLDERS' FUNDS 1,342 28,838

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.

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 16 August 2024 and were signed on its behalf by:




Dr S J Richards - Director



Ms H Buckmayer - Director


STEPHEN RICHARDS CONSULTING LIMITED (REGISTERED NUMBER: SC144342)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2024


1. STATUTORY INFORMATION

Stephen Richards 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.

The presentation currency of the financial statements is the Pound Sterling (£), rounded to the nearest £.

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.

Intangible fixed assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Intellectual property rights have been amortised evenly over the estimated useful life.

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 - 25% on cost and 25% on reducing balance

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.

Current asset investment
Investments held as current assets are stated at market value at the balance sheet date and the difference between cost and market value is taken to the profit and loss account.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 April 2023
and 31 March 2024 38,075
AMORTISATION
At 1 April 2023
and 31 March 2024 38,075
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

STEPHEN RICHARDS CONSULTING LIMITED (REGISTERED NUMBER: SC144342)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2024


5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023 478,784
Additions 11,579
Disposals (3,340 )
At 31 March 2024 487,023
DEPRECIATION
At 1 April 2023 472,093
Charge for year 5,122
Eliminated on disposal (3,298 )
At 31 March 2024 473,917
NET BOOK VALUE
At 31 March 2024 13,106
At 31 March 2023 6,691

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 192,905 77,322
Amounts owed by group undertakings 30,948 78
Other debtors 340,721 369,318
564,574 446,718

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 96,453 -
Taxation and social security 56,957 154,248
Other creditors 620,643 638,272
774,053 792,520