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REGISTERED NUMBER: SC240737 (Scotland)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

GILLIAN I COLES BOOKKEEPING SERVICES LTD

GILLIAN I COLES BOOKKEEPING SERVICES LTD (REGISTERED NUMBER: SC240737)






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


GILLIAN I COLES BOOKKEEPING SERVICES LTD

COMPANY INFORMATION
for the Year Ended 31 March 2024







DIRECTOR: Mrs G I Coles





REGISTERED OFFICE: 27 Ingram Street
Glasgow
G1 1HA





REGISTERED NUMBER: SC240737 (Scotland)





ACCOUNTANTS: Kean Jarman & Company
Chartered Accountants
27 Ingram Street
Glasgow
G1 1HA

GILLIAN I COLES BOOKKEEPING SERVICES LTD (REGISTERED NUMBER: SC240737)

BALANCE SHEET
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 142 212

CURRENT ASSETS
Debtors 5 740 212
Cash at bank and in hand 12,764 22,280
13,504 22,492
CREDITORS
Amounts falling due within one year 6 558 7,180
NET CURRENT ASSETS 12,946 15,312
TOTAL ASSETS LESS CURRENT
LIABILITIES

13,088

15,524

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 13,087 15,523
SHAREHOLDERS' FUNDS 13,088 15,524

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 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:





Mrs G I Coles - Director


GILLIAN I COLES BOOKKEEPING SERVICES LTD (REGISTERED NUMBER: SC240737)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Gillian I Coles Bookkeeping Services 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.

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.
Fixtures and fittings - 33% on reducing balance

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.

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.

3. EMPLOYEES AND DIRECTORS

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

GILLIAN I COLES BOOKKEEPING SERVICES LTD (REGISTERED NUMBER: SC240737)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 April 2023
and 31 March 2024 4,473
DEPRECIATION
At 1 April 2023 4,261
Charge for year 70
At 31 March 2024 4,331
NET BOOK VALUE
At 31 March 2024 142
At 31 March 2023 212

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 654 96
Other debtors - 116
Tax 86 -
740 212

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Tax - 3,801
Directors' current accounts 30 2,849
Accrued expenses 528 530
558 7,180

7. RELATED PARTY DISCLOSURES

The company director was owed £30 (2023-£2,849) at the year end. The maximum amount outstanding during the year was £2,849.