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
Johann Smith Consultancy Ltd
Company Information
for the period from 2 February 2023 to 28 February 2024
Company Number
SC757407 (Scotland)
Registered Office
2 Regent Place
Clydebank
Dunbartonshire
G81 3SG
Scotland
Accountants
Poise Accountancy Ltd.
2 Regent Place
Clydebank
G81 3SG
Johann Smith Consultancy Ltd
Statement of financial position
as at 28 February 2024
Cash at bank and in hand
65,470
Creditors: amounts falling due within one year
(34,568)
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
Johann Smith Consultancy Ltd
Notes to the Accounts
for the period from 2 February 2023 to 28 February 2024
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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.
Amounts falling due within one year
5
Creditors: amounts falling due within one year
2024
Taxes and social security
33,373
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Average number of employees
During the period the average number of employees was 1.