HUME ACCOUNTING LIMITED

Company Registration Number:
SC564258 (Scotland)

Unaudited abridged accounts for the year ended 30 April 2024

Period of accounts

Start date: 01 May 2023

End date: 30 April 2024

HUME ACCOUNTING LIMITED

Contents of the Financial Statements

for the Period Ended 30 April 2024

Balance sheet
Notes

HUME ACCOUNTING LIMITED

Balance sheet

As at 30 April 2024


Notes

2024

2023


£

£
Current assets
Debtors:   10,497 8,513
Total current assets: 10,497 8,513
Creditors: amounts falling due within one year:   (8,863) (8,321)
Net current assets (liabilities): 1,634 192
Total assets less current liabilities: 1,634 192
Total net assets (liabilities): 1,634 192
Capital and reserves
Called up share capital: 1 1
Profit and loss account: 1,633 191
Shareholders funds: 1,634 192

The notes form part of these financial statements

HUME ACCOUNTING LIMITED

Balance sheet statements

For the year ending 30 April 2024 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 13 January 2025
and signed on behalf of the board by:

Name: G Hume
Status: Director

The notes form part of these financial statements

HUME ACCOUNTING LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

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

Intangible fixed assets and amortisation policy

Goodwill, being the amount paid in connection with the incorporation of a business in 2017, is being amortised evenly over its estimated useful life of 5 years.

HUME ACCOUNTING LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2024

2. Employees

2024 2023
Average number of employees during the period 1 1

HUME ACCOUNTING LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2024

3. Loans to directors

Name of director receiving advance or credit: G Hume
Description of the loan: Loan to director
£
Balance at 01 May 2023 2,916
Advances or credits made: 1,692
Balance at 30 April 2024 4,608

The loan is interest free and repayable on demand. The loan was repaid by 31 January 2025.