1 May 2023 false No description of principal activity Taxfiler 2024.6.1 SC208447business:PrivateLimitedCompanyLtd2023-05-012024-04-30 SC2084472023-04-30 SC2084472023-05-012024-04-30 SC208447business:AuditExemptWithAccountantsReport2023-05-012024-04-30 SC208447business:AbridgedAccounts2023-05-012024-04-30 SC2084472024-04-30 SC208447business:Director12023-05-012024-04-30 SC208447business:RegisteredOffice2023-05-012024-04-30 SC2084472023-04-30 SC208447core:WithinOneYear2024-04-30 SC208447core:WithinOneYear2023-04-30 SC208447core:AfterOneYear2024-04-30 SC208447core:AfterOneYear2023-04-30 SC208447core:ShareCapitalcore:PreviouslyStatedAmount2024-04-30 SC208447core:ShareCapitalcore:PreviouslyStatedAmount2023-04-30 SC208447core:SharePremiumcore:PreviouslyStatedAmount2024-04-30 SC208447core:SharePremiumcore:PreviouslyStatedAmount2023-04-30 SC208447core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-04-30 SC208447core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-04-30 SC208447core:PreviouslyStatedAmount2024-04-30 SC208447core:PreviouslyStatedAmount2023-04-30 SC208447business:SmallEntities2023-05-012024-04-30 SC208447countries:Scotland2023-05-012024-04-30 SC208447core:PlantMachinery2023-05-012024-04-30 SC2084472022-05-012023-04-30 iso4217:GBP xbrli:pure
Company Registration No. SC208447 (Scotland)
FIRST MANAGEMENT (GB) LTD. Unaudited accounts for the year ended 30 April 2024
FIRST MANAGEMENT (GB) LTD. Unaudited accounts Contents
Page
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FIRST MANAGEMENT (GB) LTD. Company Information for the year ended 30 April 2024
Director
Kaye Hoi Yan Wong
Company Number
SC208447 (Scotland)
Registered Office
28 FOREST ROAD ABERDEEN AB15 4BS
Accountants
A2Z Accounting Solutions Limited 26 Grandholm Grove Aberdeen AB22 8AX
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FIRST MANAGEMENT (GB) LTD. Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
22,928 
26,646 
Investment property
896,493 
915,344 
919,421 
941,990 
Current assets
Debtors
72,470 
14,499 
Cash at bank and in hand
1,022 
3,510 
73,492 
18,009 
Creditors: amounts falling due within one year
(1,276,821)
(1,204,963)
Net current liabilities
(1,203,329)
(1,186,954)
Total assets less current liabilities
(283,908)
(244,964)
Creditors: amounts falling due after more than one year
(10,065)
(19,019)
Net liabilities
(293,973)
(263,983)
Capital and reserves
Called up share capital
10,000 
10,000 
Share premium
196,000 
196,000 
Profit and loss account
(499,973)
(469,983)
Shareholders' funds
(293,973)
(263,983)
For the year ending 30 April 2024 the company was entitled to exemption from audit 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 director acknowledges her 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 the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 3 December 2024 and were signed on its behalf by
Kaye Hoi Yan Wong Director Company Registration No. SC208447
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FIRST MANAGEMENT (GB) LTD. Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
FIRST MANAGEMENT (GB) LTD. is a private company, limited by shares, registered in Scotland, registration number SC208447. The registered office is 28 FOREST ROAD, ABERDEEN, AB15 4BS.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10%
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 May 2023
37,179 
At 30 April 2024
37,179 
Depreciation
At 1 May 2023
10,533 
Charge for the year
3,718 
At 30 April 2024
14,251 
Net book value
At 30 April 2024
22,928 
At 30 April 2023
26,646 
5
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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