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Registered Number: SC477848
Scotland

 

 

 

W R CONSULTANCY (SCOTLAND) LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Directors Isla Marie Ryan
William John Ryan
Maeve Ryan
Registered Number SC477848
Registered Office Suite 1 Airlie House
Pentland Park
Glenrothes
Fife
KY6 2AG
1
  2024   2023
    £ £   £ £
Fixed assets   557      1,484 
Current assets 29,393      26,080   
Creditors: amount falling due within one year (16,166)     (12,483)  
Net current assets   13,227      13,597 
Total assets less current liabilities   13,784      15,081 
Creditors: amount falling due after more than one year   (2,456)     (13,252)
Net assets   11,328      1,829 
 

         
Capital and reserves   11,328      1,829 
 
NOTES TO THE ACCOUNTS

General Information
W R CONSULTANCY (SCOTLAND) LTD is a private company, limited by shares, registered in Scotland, registration number SC477848, registration address Suite 1 Airlie House, Pentland Park, Glenrothes, Fife, KY6 2AG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Deferred taxation
Deferred tax is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax balance has not been discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Preference dividends
Where preference shares are classed as liabilities rather than equity any preference dividends paid are included in interest payable and similar charges within the income statement.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 33% Straight Line
Computer Equipment 33% Straight Line
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Current asset investments
Current asset investments are stated at the lower of cost and net realisable value.
2.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Total
  £   £   £
At 01 April 2023 731    11,187    11,918 
Additions    
Disposals    
At 31 March 2024 731    11,187    11,918 
Depreciation
At 01 April 2023 731    9,703    10,434 
Charge for year   927    927 
On disposals    
At 31 March 2024 731    10,630    11,361 
Net book values
Closing balance as at 31 March 2024   557    557 
Opening balance as at 01 April 2023   1,484    1,484 


3.

Average number of employees

Average number of employees during the year was 3 (2023 : 2).


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' Responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 18 November 2024 and were signed on its behalf by:


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William John Ryan
Director
2