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REGISTERED NUMBER: SC240942 (Scotland)












Financial Statements for the Year Ended 31 March 2024

for

JENNY GARNHAM CONSULTANTS LTD

JENNY GARNHAM CONSULTANTS LTD (REGISTERED NUMBER: SC240942)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JENNY GARNHAM CONSULTANTS LTD

Company Information
for the Year Ended 31 March 2024







DIRECTOR: Dr J A Garnham





REGISTERED OFFICE: Drumdurno Farmhouse
Pitcaple
Inverurie
Aberdeenshire
AB51 5HT





REGISTERED NUMBER: SC240942 (Scotland)





ACCOUNTANTS: Account Tax Ltd
Chartered Certified Accountants
12 Traill Drive
Montrose
Angus
DD10 8SW

JENNY GARNHAM CONSULTANTS LTD (REGISTERED NUMBER: SC240942)

Balance Sheet
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,627 2,466

CURRENT ASSETS
Debtors 5 - 211
Investments 6 130,638 180,090
Cash at bank 237,529 212,250
368,167 392,551
CREDITORS
Amounts falling due within one year 7 14,821 30,479
NET CURRENT ASSETS 353,346 362,072
TOTAL ASSETS LESS CURRENT
LIABILITIES

354,973

364,538

PROVISIONS FOR LIABILITIES 148 148
NET ASSETS 354,825 364,390

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 354,824 364,389
SHAREHOLDERS' FUNDS 354,825 364,390

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

JENNY GARNHAM CONSULTANTS LTD (REGISTERED NUMBER: SC240942)

Balance Sheet - continued
31 March 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit & Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 October 2024 and were signed by:





Dr J A Garnham - Director


JENNY GARNHAM CONSULTANTS LTD (REGISTERED NUMBER: SC240942)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Jenny Garnham Consultants Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Computer equipment - 33% on cost and 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all material timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

JENNY GARNHAM CONSULTANTS LTD (REGISTERED NUMBER: SC240942)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 April 2023
and 31 March 2024 3,718 3,326 7,044
DEPRECIATION
At 1 April 2023 3,386 1,192 4,578
Charge for year 83 756 839
At 31 March 2024 3,469 1,948 5,417
NET BOOK VALUE
At 31 March 2024 249 1,378 1,627
At 31 March 2023 332 2,134 2,466

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors - 211

6. CURRENT ASSET INVESTMENTS
2024 2023
£    £   
Other investments 130,638 180,090

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 2,319 10,870
Taxation and social security (528 ) -
Other creditors 13,030 19,609
14,821 30,479

8. RELATED PARTY DISCLOSURES

During the year, total dividends of £983 (2023 - £1,983) were paid to the directors .

The company was under the control of the director, Dr J A Garnham, throughout the current and previous year.

During the year the company repaid the director net amounts totalling £6,877. As at 31 March 2024, included within other creditors, is a balance outstanding due to the director of £11,404 (2023 - £18,281). No interest has been paid on this loan.