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GC CONSULTANTS (SCOTLAND) LTD

Registered Number
SC642934
(Scotland)

Unaudited Financial Statements for the Year ended
30 September 2024

GC CONSULTANTS (SCOTLAND) LTD
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

CLARK, Gail Christine
CLARK, Gordon Burnett

Registered Address

6 Crofthead Road
Prestwick
KA9 1HW

Registered Number

SC642934 (Scotland)
GC CONSULTANTS (SCOTLAND) LTD
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

ASSETS
Current assets
Debtors33,79612,582
Cash at bank and in hand18,08326,447
21,87939,029
21,87939,029
21,87939,029
CAPITAL, RESERVES AND LIABILITIES
Capital and reserves
Called up share capital22
Profit and loss account14,31925,221
14,32125,223
Liabilities
Creditors amounts falling due within one year47,55813,669
Accruals and deferred income-137
21,87939,029
The financial statements were approved and authorised for issue by the Board of Directors on 6 November 2024, and are signed on its behalf by:
CLARK, Gordon Burnett
Director
Registered Company No. SC642934
GC CONSULTANTS (SCOTLAND) LTD
Notes to the Financial Statements
for the year ended 30 September 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
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.
Trade and other debtors
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.
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.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables3,79612,582
Total3,79612,582
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables268-
Taxation and social security7,29013,669
Total7,55813,669
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.