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S A S CONSULTANCY (ABERDEEN) LIMITED

Registered Number
SC401384
(Scotland)

Unaudited Financial Statements for the Year ended
30 June 2024

S A S CONSULTANCY (ABERDEEN) LIMITED
Company Information
for the year from 1 July 2023 to 30 June 2024

Director

SCOTT, Susan Ann

Registered Address

36 Angusfield Avenue
Aberdeen
AB15 6AQ

Registered Number

SC401384 (Scotland)
S A S CONSULTANCY (ABERDEEN) LIMITED
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets359,86884,247
59,86884,247
Current assets
Debtors48,80435,170
Cash at bank and on hand65,29960,774
114,10395,944
Creditors amounts falling due within one year4(28,558)(20,970)
Net current assets (liabilities)85,54574,974
Total assets less current liabilities145,413159,221
Creditors amounts falling due after one year5(44,202)(52,381)
Net assets101,211106,840
Capital and reserves
Called up share capital11
Profit and loss account101,210106,839
Shareholders' funds101,211106,840
The financial statements were approved and authorised for issue by the Director on 2 September 2024, and are signed on its behalf by:
SCOTT, Susan Ann
Director
Registered Company No. SC401384
S A S CONSULTANCY (ABERDEEN) LIMITED
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Vehicles4
Office Equipment3
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 July 2398,6063,286101,892
Additions-654654
At 30 June 2498,6063,940102,546
Depreciation and impairment
At 01 July 2314,5773,06817,645
Charge for year24,65138225,033
At 30 June 2439,2283,45042,678
Net book value
At 30 June 2459,37849059,868
At 30 June 2384,02921884,247
4.Creditors: amounts due within one year

2024

2023

££
Taxation and social security19,47710,647
Finance lease and HP contracts8,9959,811
Other creditors86312
Accrued liabilities and deferred income-200
Total28,55820,970
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Creditors: amounts due after one year

2024

2023

££
Other creditors44,20252,381
Total44,20252,381
6.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts44,20252,381