Company Registration No. SC564060 (Scotland)
Ness Business Consulting Limited
Unaudited accounts
for the year ended 31 March 2024
Ness Business Consulting Limited
Unaudited accounts
Contents
Ness Business Consulting Limited
Company Information
for the year ended 31 March 2024
Directors
Ian D Bryceland
Yvonne Bryceland
Yvonne Bryceland
Company Number
SC564060 (Scotland)
Registered Office
46 Drumfield Road
Inverness
IV2 4XQ
GB
Accountants
Ness Business Consulting Ltd
46 Drumfield Road
Inverness
Scotland
IV2 4XQ
Ness Business Consulting Limited
Statement of financial position
as at 31 March 2024
Tangible assets
1,478
2,329
Cash at bank and in hand
13,097
11,644
Creditors: amounts falling due within one year
(7,748)
(7,908)
Net current assets
5,464
6,895
Total assets less current liabilities
6,942
9,224
Creditors: amounts falling due after more than one year
(4,574)
(5,279)
Provisions for liabilities
Called up share capital
2
3
Profit and loss account
2,084
3,499
Shareholders' funds
2,086
3,502
For the year ending 31 March 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 directors acknowledge their 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 of Directors and authorised for issue on 8 November 2024 and were signed on its behalf by
Ian D Bryceland
Director
Company Registration No. SC564060
Ness Business Consulting Limited
Notes to the Accounts
for the year ended 31 March 2024
Ness Business Consulting Limited is a private company, limited by shares, registered in Scotland, registration number SC564060. The registered office is 46 Drumfield Road, Inverness, IV2 4XQ, GB.
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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
Straight line at 25%
Computer equipment
Straightline at 25%
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The company operates a non-contributory scheme for the benefit of its employees. Contributions payable are recognized in the profit and loss account when due.
Ness Business Consulting Limited
Notes to the Accounts
for the year ended 31 March 2024
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 April 2023
1,927
1,791
3,718
At 31 March 2024
2,024
1,978
4,002
At 1 April 2023
651
738
1,389
Charge for the year
667
468
1,135
At 31 March 2024
1,318
1,206
2,524
At 31 March 2024
706
772
1,478
At 31 March 2023
1,276
1,053
2,329
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2024
2023
Taxes and social security
6,522
5,996
7
Creditors: amounts falling due after more than one year
2024
2023
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).