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REGISTERED NUMBER: SC398789 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

FOR

ONE STEP BEYOND CONSULTANCY LTD

ONE STEP BEYOND CONSULTANCY LTD (REGISTERED NUMBER: SC398789)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ONE STEP BEYOND CONSULTANCY LTD

COMPANY INFORMATION
for the Year Ended 30 April 2024







DIRECTOR: G C Kerr





REGISTERED OFFICE: 9 Glasgow Road
Paisley
Renfrewshire
PA1 3QS





REGISTERED NUMBER: SC398789 (Scotland)





ACCOUNTANTS: John M Taylor & Co
Chartered Accountants
9 Glasgow Road
PAISLEY
Renfrewshire
PA1 3QS

ONE STEP BEYOND CONSULTANCY LTD (REGISTERED NUMBER: SC398789)

BALANCE SHEET
30 April 2024

30.4.23 30.4.24
£    £    Notes £    £   
FIXED ASSETS
100 Investments 5 100

CURRENT ASSETS
5,000 Debtors 6 15,000
417,049 Cash at bank 378,907
422,049 393,907
CREDITORS
3,168 Amounts falling due within one year 7 3,050
418,881 NET CURRENT ASSETS 390,857
418,981 TOTAL ASSETS LESS CURRENT
LIABILITIES

390,957

CAPITAL AND RESERVES
200 Called up share capital 8 200
418,781 Retained earnings 390,757
418,981 SHAREHOLDERS' FUNDS 390,957

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 10 October 2024 and were signed by:





G C Kerr - Director


ONE STEP BEYOND CONSULTANCY LTD (REGISTERED NUMBER: SC398789)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

One Step Beyond Consultancy 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

The significant policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost less impairment. Provision is made against the
carrying value when the directors consider that there has been a permanent diminution in value.

Taxation
Taxation represents the sum of tax currently payable and deferred tax on a non discounted basis.

The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period which the liability is settled or the asset is realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include deposits held at call with banks.

Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised
when paid. Final equity dividends are recognised as a liability in the financial statements in the period in which the dividends are approved by the shareholders. These amounts are recognised in the statement of changes in equity.

Dividends received are included in the company financial statements in the period in which the related
dividends are actually paid, or in respect of the final dividend for the year, approved by shareholders.

Financial instruments
Basic financial instruments are recognised at amortised cost. Financial assets and liabilties are recognised when the company becomes a party to the contractual provisions of the instrument and are classified in accordance with their underlying economic reality.

ONE STEP BEYOND CONSULTANCY LTD (REGISTERED NUMBER: SC398789)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024

4. EMPLOYEES AND DIRECTORS

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

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 May 2023
and 30 April 2024 100
NET BOOK VALUE
At 30 April 2024 100
At 30 April 2023 100

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Other debtors 15,000 5,000

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Taxation and social security 382 -
Other creditors 2,668 3,168
3,050 3,168

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
200 Ordinary £1 200 200

9. RELATED PARTY DISCLOSURES

During the year, total dividends of £30,000 (2023- £30,000) were received from the subsidiary company.

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is G C Kerr.