1 April 2023 false No description of principal activity Taxfiler 2024.6 SC564060business:PrivateLimitedCompanyLtd2023-04-012024-03-31 SC5640602023-03-31 SC5640602023-04-012024-03-31 SC564060business:AuditExempt-NoAccountantsReport2023-04-012024-03-31 SC564060business:FilletedAccounts2023-04-012024-03-31 SC5640602024-03-31 SC564060business:Director12023-04-012024-03-31 SC564060business:Director22023-04-012024-03-31 SC564060business:Director32023-04-012024-03-31 SC564060business:RegisteredOffice2023-04-012024-03-31 SC5640602023-03-31 SC564060core:WithinOneYear2024-03-31 SC564060core:WithinOneYear2023-03-31 SC564060core:AfterOneYear2024-03-31 SC564060core:AfterOneYear2023-03-31 SC564060core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 SC564060core:ShareCapitalcore:PreviouslyStatedAmount2023-03-31 SC564060core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 SC564060core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-03-31 SC564060core:PreviouslyStatedAmount2024-03-31 SC564060core:PreviouslyStatedAmount2023-03-31 SC564060business:SmallEntities2023-04-012024-03-31 SC564060countries:Scotland2023-04-012024-03-31 SC564060core:FurnitureFittings2023-04-012024-03-31 SC564060core:ComputerEquipment2023-04-012024-03-31 SC564060core:FurnitureFittings2023-03-31 SC564060core:ComputerEquipment2023-03-31 SC564060core:FurnitureFittings2024-03-31 SC564060core:ComputerEquipment2024-03-31 SC5640602022-04-012023-03-31 iso4217:GBP xbrli:pure
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
Page
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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
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Ness Business Consulting Limited Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,478 
2,329 
Current assets
Debtors
115 
3,159 
Cash at bank and in hand
13,097 
11,644 
13,212 
14,803 
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
Deferred tax
(282)
(443)
Net assets
2,086 
3,502 
Capital and reserves
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
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Ness Business Consulting Limited Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
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.
3
Accounting policies
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.
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.
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 taxation
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.
Pension costs
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.
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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 
Additions
97 
187 
284 
At 31 March 2024
2,024 
1,978 
4,002 
Depreciation
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 
Net book value
At 31 March 2024
706 
772 
1,478 
At 31 March 2023
1,276 
1,053 
2,329 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
115 
3,159 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
1,215 
1,124 
Trade creditors
11 
788 
Taxes and social security
6,522 
5,996 
7,748 
7,908 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
4,574 
5,279 
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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