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Company Registration No. SC241342 (Scotland)
STEPHEN MARSHALL CONSULTANCY SERVICES LTD Unaudited accounts for the year ended 31 December 2024
STEPHEN MARSHALL CONSULTANCY SERVICES LTD Unaudited accounts Contents
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STEPHEN MARSHALL CONSULTANCY SERVICES LTD Company Information for the year ended 31 December 2024
Director
Professor Stephen Marshall
Company Number
SC241342 (Scotland)
Registered Office
11 Kings Park Torrance GLASGOW Lanarkshire G64 4DX United Kingdom
Accountants
Lynsey Murray 22 Bluebell Drive Glasgow G77 6FN
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Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of STEPHEN MARSHALL CONSULTANCY SERVICES LTD for the year ended 31 December 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of STEPHEN MARSHALL CONSULTANCY SERVICES LTD for the year ended 31 December 2024 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
This report is made solely to the Board of Directors of STEPHEN MARSHALL CONSULTANCY SERVICES LTD, as a body, in accordance with the terms of our engagement letter dated 9 March 2020. Our work has been undertaken solely to prepare for your approval the accounts of STEPHEN MARSHALL CONSULTANCY SERVICES LTD and state those matters that we have agreed to state to the Board of Directors of STEPHEN MARSHALL CONSULTANCY SERVICES LTD, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than STEPHEN MARSHALL CONSULTANCY SERVICES LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that STEPHEN MARSHALL CONSULTANCY SERVICES LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of STEPHEN MARSHALL CONSULTANCY SERVICES LTD. You consider that STEPHEN MARSHALL CONSULTANCY SERVICES LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of STEPHEN MARSHALL CONSULTANCY SERVICES LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Lynsey Murray Member in Practice 22 Bluebell Drive Glasgow G77 6FN 9 January 2025
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STEPHEN MARSHALL CONSULTANCY SERVICES LTD Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Current assets
Cash at bank and in hand
10,928 
10,736 
Creditors: amounts falling due within one year
(2,060)
(3,967)
Net current assets
8,868 
6,769 
Net assets
8,868 
6,769 
Capital and reserves
Profit and loss account
8,868 
6,769 
Shareholders' funds
8,868 
6,769 
For the year ending 31 December 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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 14 January 2025 and were signed on its behalf by
Professor Stephen Marshall Director Company Registration No. SC241342
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STEPHEN MARSHALL CONSULTANCY SERVICES LTD Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
STEPHEN MARSHALL CONSULTANCY SERVICES LTD is a private company, limited by shares, registered in Scotland, registration number SC241342. The registered office is 11 Kings Park, Torrance, GLASGOW, Lanarkshire, G64 4DX, United Kingdom.
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.
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.
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:
Fixtures & fittings
25%
Computer equipment
33%
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2024
418 
1,829 
2,247 
At 31 December 2024
418 
1,829 
2,247 
Depreciation
At 1 January 2024
418 
1,829 
2,247 
At 31 December 2024
418 
1,829 
2,247 
Net book value
At 31 December 2024
- 
- 
- 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
727 
1,665 
Accruals
1,333 
2,302 
2,060 
3,967 
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STEPHEN MARSHALL CONSULTANCY SERVICES LTD Notes to the Accounts for the year ended 31 December 2024
6
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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