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REGISTERED NUMBER: SC755248 (Scotland)





















Unaudited Financial Statements

For The Period 13 January 2023 to 31 December 2023

for

S.A.M Consultancy (Scotland) Limited

S.A.M Consultancy (Scotland) Limited (Registered number: SC755248)






Contents of the Financial Statements
For The Period 13 January 2023 to 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

S.A.M Consultancy (Scotland) Limited

Company Information
For The Period 13 January 2023 to 31 December 2023







DIRECTOR: Miss S A McEwan





REGISTERED OFFICE: 1 Cambuslang Court
Cambuslang
Glasgow
Strathclyde
G32 8FH





REGISTERED NUMBER: SC755248 (Scotland)





ACCOUNTANTS: Atkinson Donnelly LLP
1 Cambuslang Court
Cambuslang
Glasgow
Strathclyde
G32 8FH

S.A.M Consultancy (Scotland) Limited (Registered number: SC755248)

Balance Sheet
31 December 2023

Notes £    £   
FIXED ASSETS
Tangible assets 4 2,117

CURRENT ASSETS
Debtors 5 1,836
Cash at bank 887
2,723
CREDITORS
Amounts falling due within one year 6 4,366
NET CURRENT LIABILITIES (1,643 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

474

PROVISIONS FOR LIABILITIES 7 402
NET ASSETS 72

CAPITAL AND RESERVES
Called up share capital 1
Retained earnings 71
72

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2023 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 23 September 2024 and were signed by:




Miss S A McEwan - Director


S.A.M Consultancy (Scotland) Limited (Registered number: SC755248)

Notes to the Financial Statements
For The Period 13 January 2023 to 31 December 2023

1. STATUTORY INFORMATION

S.A.M Consultancy (Scotland) 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.

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 the cost less estimated residual value of each asset over its estimated useful life.
Computer equipment - 20% on cost

Financial instruments
Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Cash and Bank Balances
Cash and bank balances are measured at the transaction price.

Taxation
Taxation for the period 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 period 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.

S.A.M Consultancy (Scotland) Limited (Registered number: SC755248)

Notes to the Financial Statements - continued
For The Period 13 January 2023 to 31 December 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
Additions 2,646
At 31 December 2023 2,646
DEPRECIATION
Charge for period 529
At 31 December 2023 529
NET BOOK VALUE
At 31 December 2023 2,117

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other debtors 1,836

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Taxation and social security 2,691
Other creditors 1,675
4,366

7. PROVISIONS FOR LIABILITIES
£   
Deferred tax 402

Deferred
tax
£   
Provided during period 402
Balance at 31 December 2023 402

S.A.M Consultancy (Scotland) Limited (Registered number: SC755248)

Notes to the Financial Statements - continued
For The Period 13 January 2023 to 31 December 2023

8. RELATED PARTY DISCLOSURES

Included in the balance sheet are amounts owed from companies under common ownership. These loans are interest free and have no fixed repayment terms.

At the year end Simply Gardening (Scotland) Ltd owed £1,836 (2022- £0) to S.A.M Consultancy Ltd.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
S.A.M Consultancy (Scotland) Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of S.A.M Consultancy (Scotland) Limited for the period ended 31 December 2023 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the director of S.A.M Consultancy (Scotland) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of S.A.M Consultancy (Scotland) Limited and state those matters that we have agreed to state to the director of S.A.M Consultancy (Scotland) Limited in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that S.A.M Consultancy (Scotland) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of S.A.M Consultancy (Scotland) Limited. You consider that S.A.M Consultancy (Scotland) Limited 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 financial statements of S.A.M Consultancy (Scotland) Limited. 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 financial statements.






Atkinson Donnelly LLP
1 Cambuslang Court
Cambuslang
Glasgow
Strathclyde
G32 8FH


23 September 2024