1 April 2023 false No description of principal activity Taxfiler 2024.6 SC396573business:PrivateLimitedCompanyLtd2023-04-012024-03-31 SC3965732023-03-31 SC3965732023-04-012024-03-31 SC396573business:AuditExemptWithAccountantsReport2023-04-012024-03-31 SC396573business:FilletedAccounts2023-04-012024-03-31 SC3965732024-03-31 SC396573business:Director12023-04-012024-03-31 SC396573business:RegisteredOffice2023-04-012024-03-31 SC3965732023-03-31 SC396573core:WithinOneYear2024-03-31 SC396573core:WithinOneYear2023-03-31 SC396573core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 SC396573core:ShareCapitalcore:PreviouslyStatedAmount2023-03-31 SC396573core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 SC396573core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-03-31 SC396573core:PreviouslyStatedAmount2024-03-31 SC396573core:PreviouslyStatedAmount2023-03-31 SC396573business:SmallEntities2023-04-012024-03-31 SC396573countries:Scotland2023-04-012024-03-31 SC396573core:PlantMachinery2023-04-012024-03-31 SC396573core:IntangibleAssetsOtherThanGoodwill2023-03-31 SC396573core:IntangibleAssetsOtherThanGoodwill2024-03-31 SC396573core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-31 SC396573core:PlantMachinery2023-03-31 SC396573core:PlantMachinery2024-03-31 SC396573business:Director112023-04-012024-03-31 SC396573business:Director112023-03-31 SC396573business:Director112024-03-31 SC3965732022-04-012023-03-31 iso4217:GBP xbrli:pure
Company Registration No. SC396573 (Scotland)
A Ghaly Consultant Services LTD Unaudited accounts for the year ended 31 March 2024
A Ghaly Consultant Services LTD Unaudited accounts Contents
Page
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A Ghaly Consultant Services LTD Company Information for the year ended 31 March 2024
Director
Dr Ahmos Farid Fahmy Ghaly
Company Number
SC396573 (Scotland)
Registered Office
58 CRAIGMOUNT BRAE EDINBURGH EH12 8XE SCOTLAND
Accountants
Taxsense 203 West Street Fareham Hants PO16 0EN
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A Ghaly Consultant Services LTD Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
120,000 
140,000 
Tangible assets
21,480 
23,866 
141,480 
163,866 
Current assets
Cash at bank and in hand
268,465 
259,169 
Creditors: amounts falling due within one year
(22,524)
(65,693)
Net current assets
245,941 
193,476 
Net assets
387,421 
357,342 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
387,321 
357,242 
Shareholders' funds
387,421 
357,342 
For the year ending 31 March 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 12 December 2024 and were signed on its behalf by
Dr Ahmos Farid Fahmy Ghaly Director Company Registration No. SC396573
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A Ghaly Consultant Services LTD Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
A Ghaly Consultant Services LTD is a private company, limited by shares, registered in Scotland, registration number SC396573. The registered office is 58 CRAIGMOUNT BRAE, EDINBURGH, EH12 8XE, SCOTLAND.
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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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
Depreciated
4
Intangible fixed assets
Other 
£ 
Cost
At 1 April 2023
220,000 
At 31 March 2024
220,000 
Amortisation
At 1 April 2023
80,000 
Charge for the year
20,000 
At 31 March 2024
100,000 
Net book value
At 31 March 2024
120,000 
At 31 March 2023
140,000 
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A Ghaly Consultant Services LTD Notes to the Accounts for the year ended 31 March 2024
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 April 2023
39,651 
At 31 March 2024
39,651 
Depreciation
At 1 April 2023
15,785 
Charge for the year
2,386 
At 31 March 2024
18,171 
Net book value
At 31 March 2024
21,480 
At 31 March 2023
23,866 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
11,651 
16,855 
Loans from directors
10,683 
46,014 
Accruals
190 
2,824 
22,524 
65,693 
7
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Dr Ahmos Farid Fahmy Ghaly
Directors Loan Account
(46,015)
(1,780)
(37,112)
(10,683)
(46,015)
(1,780)
(37,112)
(10,683)
8
Average number of employees
During the year the average number of employees was 4 (2023: 4).
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