2023-05-012024-04-302024-04-30falseSC502567C M JOHNSTON CONSULTANCY LIMITED2024-09-17iso4217:GBPxbrli:pureSC5025672023-05-01SC5025672024-04-30SC5025672023-05-012024-04-30SC5025672022-05-01SC5025672023-04-30SC5025672022-05-012023-04-30SC502567bus:SmallEntities2023-05-012024-04-30SC502567bus:AuditExempt-NoAccountantsReport2023-05-012024-04-30SC502567bus:AbridgedAccounts2023-05-012024-04-30SC502567bus:PrivateLimitedCompanyLtd2023-05-012024-04-30SC502567core:WithinOneYear2024-04-30SC502567core:AfterOneYear2024-04-30SC502567core:WithinOneYear2023-04-30SC502567core:AfterOneYear2023-04-30SC502567core:ShareCapital2024-04-30SC502567core:SharePremium2024-04-30SC502567core:RevaluationReserve2024-04-30SC502567core:OtherReservesSubtotal2024-04-30SC502567core:RetainedEarningsAccumulatedLosses2024-04-30SC502567core:ShareCapital2023-04-30SC502567core:SharePremium2023-04-30SC502567core:RevaluationReserve2023-04-30SC502567core:OtherReservesSubtotal2023-04-30SC502567core:RetainedEarningsAccumulatedLosses2023-04-30SC502567core:LandBuildings2024-04-30SC502567core:PlantMachinery2024-04-30SC502567core:Vehicles2024-04-30SC502567core:FurnitureFittings2024-04-30SC502567core:OfficeEquipment2024-04-30SC502567core:NetGoodwill2024-04-30SC502567core:IntangibleAssetsOtherThanGoodwill2024-04-30SC502567core:ListedExchangeTraded2024-04-30SC502567core:UnlistedNon-exchangeTraded2024-04-30SC502567core:LandBuildings2023-04-30SC502567core:PlantMachinery2023-04-30SC502567core:Vehicles2023-04-30SC502567core:FurnitureFittings2023-04-30SC502567core:OfficeEquipment2023-04-30SC502567core:NetGoodwill2023-04-30SC502567core:IntangibleAssetsOtherThanGoodwill2023-04-30SC502567core:ListedExchangeTraded2023-04-30SC502567core:UnlistedNon-exchangeTraded2023-04-30SC502567core:LandBuildings2023-05-012024-04-30SC502567core:PlantMachinery2023-05-012024-04-30SC502567core:Vehicles2023-05-012024-04-30SC502567core:FurnitureFittings2023-05-012024-04-30SC502567core:OfficeEquipment2023-05-012024-04-30SC502567core:NetGoodwill2023-05-012024-04-30SC502567core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-30SC502567core:ListedExchangeTraded2023-05-012024-04-30SC502567core:UnlistedNon-exchangeTraded2023-05-012024-04-30SC502567core:MoreThanFiveYears2023-05-012024-04-30SC502567core:Non-currentFinancialInstruments2024-04-30SC502567core:Non-currentFinancialInstruments2023-04-30SC502567dpl:CostSales2023-05-012024-04-30SC502567dpl:DistributionCosts2023-05-012024-04-30SC502567core:LandBuildings2023-05-012024-04-30SC502567core:PlantMachinery2023-05-012024-04-30SC502567core:Vehicles2023-05-012024-04-30SC502567core:FurnitureFittings2023-05-012024-04-30SC502567core:OfficeEquipment2023-05-012024-04-30SC502567dpl:AdministrativeExpenses2023-05-012024-04-30SC502567core:NetGoodwill2023-05-012024-04-30SC502567core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-30SC502567dpl:GroupUndertakings2023-05-012024-04-30SC502567dpl:ParticipatingInterests2023-05-012024-04-30SC502567dpl:GroupUndertakingscore:ListedExchangeTraded2023-05-012024-04-30SC502567core:ListedExchangeTraded2023-05-012024-04-30SC502567dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-05-012024-04-30SC502567core:UnlistedNon-exchangeTraded2023-05-012024-04-30SC502567dpl:CostSales2022-05-012023-04-30SC502567dpl:DistributionCosts2022-05-012023-04-30SC502567core:LandBuildings2022-05-012023-04-30SC502567core:PlantMachinery2022-05-012023-04-30SC502567core:Vehicles2022-05-012023-04-30SC502567core:FurnitureFittings2022-05-012023-04-30SC502567core:OfficeEquipment2022-05-012023-04-30SC502567dpl:AdministrativeExpenses2022-05-012023-04-30SC502567core:NetGoodwill2022-05-012023-04-30SC502567core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-30SC502567dpl:GroupUndertakings2022-05-012023-04-30SC502567dpl:ParticipatingInterests2022-05-012023-04-30SC502567dpl:GroupUndertakingscore:ListedExchangeTraded2022-05-012023-04-30SC502567core:ListedExchangeTraded2022-05-012023-04-30SC502567dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-05-012023-04-30SC502567core:UnlistedNon-exchangeTraded2022-05-012023-04-30SC502567core:NetGoodwill2024-04-30SC502567core:IntangibleAssetsOtherThanGoodwill2024-04-30SC502567core:LandBuildings2024-04-30SC502567core:PlantMachinery2024-04-30SC502567core:Vehicles2024-04-30SC502567core:FurnitureFittings2024-04-30SC502567core:OfficeEquipment2024-04-30SC502567core:AfterOneYear2024-04-30SC502567core:WithinOneYear2024-04-30SC502567core:ListedExchangeTraded2024-04-30SC502567core:UnlistedNon-exchangeTraded2024-04-30SC502567core:ShareCapital2024-04-30SC502567core:SharePremium2024-04-30SC502567core:RevaluationReserve2024-04-30SC502567core:OtherReservesSubtotal2024-04-30SC502567core:RetainedEarningsAccumulatedLosses2024-04-30SC502567core:NetGoodwill2023-04-30SC502567core:IntangibleAssetsOtherThanGoodwill2023-04-30SC502567core:LandBuildings2023-04-30SC502567core:PlantMachinery2023-04-30SC502567core:Vehicles2023-04-30SC502567core:FurnitureFittings2023-04-30SC502567core:OfficeEquipment2023-04-30SC502567core:AfterOneYear2023-04-30SC502567core:WithinOneYear2023-04-30SC502567core:ListedExchangeTraded2023-04-30SC502567core:UnlistedNon-exchangeTraded2023-04-30SC502567core:ShareCapital2023-04-30SC502567core:SharePremium2023-04-30SC502567core:RevaluationReserve2023-04-30SC502567core:OtherReservesSubtotal2023-04-30SC502567core:RetainedEarningsAccumulatedLosses2023-04-30SC502567core:NetGoodwill2022-05-01SC502567core:IntangibleAssetsOtherThanGoodwill2022-05-01SC502567core:LandBuildings2022-05-01SC502567core:PlantMachinery2022-05-01SC502567core:Vehicles2022-05-01SC502567core:FurnitureFittings2022-05-01SC502567core:OfficeEquipment2022-05-01SC502567core:AfterOneYear2022-05-01SC502567core:WithinOneYear2022-05-01SC502567core:ListedExchangeTraded2022-05-01SC502567core:UnlistedNon-exchangeTraded2022-05-01SC502567core:ShareCapital2022-05-01SC502567core:SharePremium2022-05-01SC502567core:RevaluationReserve2022-05-01SC502567core:OtherReservesSubtotal2022-05-01SC502567core:RetainedEarningsAccumulatedLosses2022-05-01SC502567core:AfterOneYear2023-05-012024-04-30SC502567core:WithinOneYear2023-05-012024-04-30SC502567core:Non-currentFinancialInstrumentscore:CostValuation2023-05-012024-04-30SC502567core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-012024-04-30SC502567core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-012024-04-30SC502567core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-012024-04-30SC502567core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-012024-04-30SC502567core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-012024-04-30SC502567core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-012024-04-30SC502567core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-30SC502567core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-30SC502567core:Non-currentFinancialInstrumentscore:CostValuation2024-04-30SC502567core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-04-30SC502567core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-04-30SC502567core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-04-30SC502567core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-04-30SC502567core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-04-30SC502567core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-04-30SC502567core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-04-30SC502567core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-04-30SC502567core:Non-currentFinancialInstrumentscore:CostValuation2023-04-30SC502567core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-30SC502567core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-30SC502567core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-30SC502567core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-30SC502567core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-30SC502567core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-30SC502567core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-30SC502567core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-30SC502567bus:Director12023-05-012024-04-30

C M JOHNSTON CONSULTANCY LIMITED

Registered Number
SC502567
(Scotland)

Unaudited Financial Statements for the Year ended
30 April 2024

C M JOHNSTON CONSULTANCY LIMITED
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

JOHNSTON, Christine Margaret

Registered Address

1 Broom Crescent
Barrhead
Glasgow
G78 1PS

Registered Number

SC502567 (Scotland)
C M JOHNSTON CONSULTANCY LIMITED
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

ASSETS
Fixed assets
Tangible assets3189333
189333
Current assets
Debtors4146
Cash at bank and in hand48,70570,140
48,70670,186
48,70670,186
48,89570,519
CAPITAL, RESERVES AND LIABILITIES
Capital and reserves
Called up share capital11
Profit and loss account45,77661,394
45,77761,395
Liabilities
Creditors amounts falling due within one year52,9249,124
Accruals and deferred income194-
48,89570,519
The financial statements were approved and authorised for issue by the Director on 17 September 2024, and are signed on its behalf by:
JOHNSTON, Christine Margaret
Director
Registered Company No. SC502567
C M JOHNSTON CONSULTANCY LIMITED
Notes to the Financial Statements
for the year ended 30 April 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.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
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.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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:

Reducing balance (%)Straight line (years)
Fixtures and fittings25-
Office Equipment-4
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
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.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 May 231,634
At 30 April 241,634
Depreciation and impairment
At 01 May 231,301
Charge for year144
At 30 April 241,445
Net book value
At 30 April 24189
At 30 April 23333
4.Debtors: amounts due within one year

2024

2023

££
Other debtors1-
Prepayments and accrued income-46
Total146
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2024

2023

££
Other creditors2,9249,124
Total2,9249,124
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.