1 March 2023 false No description of principal activity Taxfiler 2024.5 SC688861business:PrivateLimitedCompanyLtd2023-03-012024-02-28 SC6888612023-02-28 SC6888612023-03-012024-02-28 SC688861business:AuditExemptWithAccountantsReport2023-03-012024-02-28 SC688861business:FilletedAccounts2023-03-012024-02-28 SC6888612024-02-28 SC688861business:Director12023-03-012024-02-28 SC688861business:RegisteredOffice2023-03-012024-02-28 SC6888612023-02-28 SC688861core:WithinOneYear2024-02-28 SC688861core:WithinOneYear2023-02-28 SC688861core:ShareCapitalcore:PreviouslyStatedAmount2024-02-28 SC688861core:ShareCapitalcore:PreviouslyStatedAmount2023-02-28 SC688861core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-02-28 SC688861core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-02-28 SC688861core:PreviouslyStatedAmount2024-02-28 SC688861core:PreviouslyStatedAmount2023-02-28 SC688861business:SmallEntities2023-03-012024-02-28 SC688861countries:Scotland2023-03-012024-02-28 SC688861core:ComputerEquipment2023-03-012024-02-28 SC688861core:ComputerEquipment2023-02-28 SC688861core:ComputerEquipment2024-02-28 SC688861business:OrdinaryShareClass12023-03-012024-02-28 SC688861business:OrdinaryShareClass12022-03-012023-02-28 SC688861business:Director112023-03-012024-02-28 SC688861business:Director112023-02-28 SC688861business:Director112024-02-28 SC6888612022-03-012023-02-28 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC688861 (Scotland)
OSIPOV CONSULTING LTD Unaudited accounts for the period from 1 March 2023 to 28 February 2024
OSIPOV CONSULTING LTD Unaudited accounts Contents
Page
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OSIPOV CONSULTING LTD Company Information for the period from 1 March 2023 to 28 February 2024
Director
A M Osipov
Company Number
SC688861 (Scotland)
Registered Office
3 Inverkar Road Ayr KA7 2JS Scotland
Accountants
TaxSense Accountants Ltd 203 West Street Fareham Hants PO16 0EN
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OSIPOV CONSULTING LTD Accountants' report
Accountants' report to the director of OSIPOV CONSULTING LTD on the preparation of the unaudited statutory accounts for the period from 1 March 2023 to 28 February 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of OSIPOV CONSULTING LTD for the period from 1 March 2023 to 28 February 2024 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of OSIPOV CONSULTING LTD, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of OSIPOV CONSULTING LTD and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than OSIPOV CONSULTING LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that OSIPOV CONSULTING LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of OSIPOV CONSULTING LTD. You consider that OSIPOV CONSULTING LTD is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of OSIPOV CONSULTING LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
TaxSense Accountants Ltd 203 West Street Fareham Hants PO16 0EN 24 July 2024
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OSIPOV CONSULTING LTD Statement of financial position as at 28 February 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
927 
- 
Current assets
Debtors
1,114 
- 
Cash at bank and in hand
1,584 
- 
2,698 
- 
Creditors: amounts falling due within one year
(3,523)
- 
Net current liabilities
(825)
- 
Net assets
102 
- 
Capital and reserves
Called up share capital
1 
- 
Profit and loss account
101 
- 
Shareholders' funds
102 
- 
For the period ending 28 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 July 2024 and were signed on its behalf by
A M Osipov Director Company Registration No. SC688861
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OSIPOV CONSULTING LTD Notes to the Accounts for the period from 1 March 2023 to 28 February 2024
1
Statutory information
OSIPOV CONSULTING LTD is a private company, limited by shares, registered in Scotland, registration number SC688861. The registered office is 3 Inverkar Road, Ayr, KA7 2JS, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% Reducing Balance
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 March 2023
- 
Additions
1,145 
At 28 February 2024
1,145 
Depreciation
Charge for the period
218 
At 28 February 2024
218 
Net book value
At 28 February 2024
927 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
69 
- 
Other debtors
1,045 
- 
1,114 
- 
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OSIPOV CONSULTING LTD Notes to the Accounts for the period from 1 March 2023 to 28 February 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
2,926 
- 
Accruals
597 
- 
3,523 
- 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
A M Osipov
Directors Loan Account
- 
(2,975)
(3,756)
781 
- 
(2,975)
(3,756)
781 
9
Average number of employees
During the period the average number of employees was 0 (2023: 0).
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