2 February 2023 false No description of principal activity Taxfiler 2024.5 SC757407business:PrivateLimitedCompanyLtd2023-02-022024-02-28 SC7574072023-02-01 SC7574072023-02-022024-02-28 SC757407business:AuditExemptWithAccountantsReport2023-02-022024-02-28 SC757407business:FilletedAccounts2023-02-022024-02-28 SC7574072024-02-28 SC757407business:Director12023-02-022024-02-28 SC757407business:RegisteredOffice2023-02-022024-02-28 SC757407core:WithinOneYear2024-02-28 SC757407core:ShareCapitalcore:PreviouslyStatedAmount2024-02-28 SC757407core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-02-28 SC757407core:PreviouslyStatedAmount2024-02-28 SC757407business:SmallEntities2023-02-022024-02-28 SC757407countries:Scotland2023-02-022024-02-28 iso4217:GBP xbrli:pure
Company Registration No. SC757407 (Scotland)
Johann Smith Consultancy Ltd Unaudited accounts for the period from 2 February 2023 to 28 February 2024
Johann Smith Consultancy Ltd Unaudited accounts Contents
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Johann Smith Consultancy Ltd Company Information for the period from 2 February 2023 to 28 February 2024
Director
Johann Smith
Company Number
SC757407 (Scotland)
Registered Office
2 Regent Place Clydebank Dunbartonshire G81 3SG Scotland
Accountants
Poise Accountancy Ltd. 2 Regent Place Clydebank G81 3SG
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Johann Smith Consultancy Ltd Statement of financial position as at 28 February 2024
2024 
Notes
£ 
Current assets
Debtors
3,012 
Cash at bank and in hand
65,470 
68,482 
Creditors: amounts falling due within one year
(34,568)
Net current assets
33,914 
Net assets
33,914 
Capital and reserves
Called up share capital
100 
Profit and loss account
33,814 
Shareholders' funds
33,914 
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 her 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 2 November 2024 and were signed on its behalf by
Johann Smith Director Company Registration No. SC757407
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Johann Smith Consultancy Ltd Notes to the Accounts for the period from 2 February 2023 to 28 February 2024
1
Statutory information
Johann Smith Consultancy Ltd is a private company, limited by shares, registered in Scotland, registration number SC757407. The registered office is 2 Regent Place, Clydebank, Dunbartonshire, G81 3SG, 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
These financial statements for the period from 2 February 2023 to 28 February 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 2 February 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
4
Debtors
2024 
£ 
Amounts falling due within one year
Trade debtors
3,012 
5
Creditors: amounts falling due within one year
2024 
£ 
Trade creditors
144 
Taxes and social security
33,373 
Loans from directors
613 
Accruals
438 
34,568 
6
Average number of employees
During the period the average number of employees was 1.
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