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REGISTERED NUMBER: SC638503 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

FOR

MATTHEW WHITE CONSULTANCY SERVICES LTD

MATTHEW WHITE CONSULTANCY SERVICES LTD (REGISTERED NUMBER: SC638503)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


MATTHEW WHITE CONSULTANCY SERVICES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTOR: M W White





REGISTERED OFFICE: 6 Craigie Drive
Newton Mearns
Glasgow
G77 5DA





REGISTERED NUMBER: SC638503 (Scotland)





ACCOUNTANT: John Murphy & Company (Scotland) Limited
Chartered Accountants
Castle Chambers
67 Main Street
Bothwell
Lanarkshire
G71 8ER

MATTHEW WHITE CONSULTANCY SERVICES LTD (REGISTERED NUMBER: SC638503)

BALANCE SHEET
31 AUGUST 2024

31.8.24 31.8.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 4,271

CURRENT ASSETS
Debtors 5 14,932 21,649
Cash at bank 300 25,038
15,232 46,687
CREDITORS
Amounts falling due within one year 6 15,231 26,749
NET CURRENT ASSETS 1 19,938
TOTAL ASSETS LESS CURRENT
LIABILITIES

1

24,209

PROVISIONS FOR LIABILITIES 7 - 811
NET ASSETS 1 23,398

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings - 23,397
SHAREHOLDERS' FUNDS 1 23,398

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

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

The director acknowledges his 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 November 2024 and were signed by:





M W White - Director


MATTHEW WHITE CONSULTANCY SERVICES LTD (REGISTERED NUMBER: SC638503)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1. STATUTORY INFORMATION

Matthew White Consultancy Services 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.
Fixtures and fittings - 25% on cost
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 2 ) .

MATTHEW WHITE CONSULTANCY SERVICES LTD (REGISTERED NUMBER: SC638503)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 September 2023 - 8,333 8,333
Additions 480 2,437 2,917
Disposals (480 ) (10,770 ) (11,250 )
At 31 August 2024 - - -
DEPRECIATION
At 1 September 2023 - 4,062 4,062
Charge for year 100 2,935 3,035
Eliminated on disposal (100 ) (6,997 ) (7,097 )
At 31 August 2024 - - -
NET BOOK VALUE
At 31 August 2024 - - -
At 31 August 2023 - 4,271 4,271

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors - 20,846
Directors' current accounts 14,734 -
VAT 198 803
14,932 21,649

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade creditors 300 -
Corporation tax 13,242 20,950
Payroll taxation - 1,092
Wages control - 2,285
Directors' current accounts - 812
Accrued charges 1,689 1,610
15,231 26,749

7. PROVISIONS FOR LIABILITIES
31.8.24 31.8.23
£    £   
Deferred tax - 811

Deferred
tax
£   
Balance at 1 September 2023 811
Provided during year (811 )
Balance at 31 August 2024 -

MATTHEW WHITE CONSULTANCY SERVICES LTD (REGISTERED NUMBER: SC638503)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2024 and 31 August 2023:

31.8.24 31.8.23
£    £   
M W White
Balance outstanding at start of year - -
Amounts advanced 14,734 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 14,734 -

9. ULTIMATE CONTROLLING PARTY

The controlling party is M W White.