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REGISTERED NUMBER: SC309284 (Scotland)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Housing Regeneration Consultants Ltd

Housing Regeneration Consultants Ltd (Registered number: SC309284)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Housing Regeneration Consultants Ltd

Company Information
for the Year Ended 30 September 2024







DIRECTORS: Mr Paul McNeill
Mrs Lucinda McNeill





SECRETARY: Mrs Lucinda McNeill





REGISTERED OFFICE: 25 Sandyford Place
Glasgow
G3 7NG





REGISTERED NUMBER: SC309284 (Scotland)





ACCOUNTANTS: Stevenson & Kyles
Chartered Accountants
25 Sandyford Place
Glasgow
G3 7NG

Housing Regeneration Consultants Ltd (Registered number: SC309284)

Balance Sheet
30 September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 11,000 16,500
Tangible assets 5 - -
11,000 16,500

CURRENT ASSETS
Cash at bank 25,996 53,596

CREDITORS
Amounts falling due within one year 6 7,785 15,680
NET CURRENT ASSETS 18,211 37,916
TOTAL ASSETS LESS CURRENT
LIABILITIES

29,211

54,416

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 29,111 54,316
SHAREHOLDERS' FUNDS 29,211 54,416

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Housing Regeneration Consultants Ltd (Registered number: SC309284)

Balance Sheet - continued
30 September 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 December 2024 and were signed on its behalf by:





Mr Paul McNeill - Director


Housing Regeneration Consultants Ltd (Registered number: SC309284)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Housing Regeneration 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

Financial instruments
Basic financial instruments, including debtors and creditors with no stated interest rate and receivable or payable within one year, are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

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.

Grant income
Where applicable, grants from the government are recognised at their fair value where there is a reasonable assurance that the grant will be received and that the company will comply with all attached conditions. Where the grant income relates to a particular expense item, the grant income is recognised in the profit and loss account over the same period as the expense it is intended to compensate.

Housing Regeneration Consultants Ltd (Registered number: SC309284)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

3. EMPLOYEES AND DIRECTORS

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 110,000
AMORTISATION
At 1 October 2023 93,500
Amortisation for year 5,500
At 30 September 2024 99,000
NET BOOK VALUE
At 30 September 2024 11,000
At 30 September 2023 16,500

5. TANGIBLE FIXED ASSETS
Fittings
and
equipment
£   
COST
At 1 October 2023
and 30 September 2024 4,737
DEPRECIATION
At 1 October 2023
and 30 September 2024 4,737
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 5,269 13,315
Other creditors 2,516 2,365
7,785 15,680

Housing Regeneration Consultants Ltd (Registered number: SC309284)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

8. ULTIMATE CONTROLLING PARTY

The controlling party is Mr Paul McNeill.