12 September 2023 false No description of principal activity Taxfiler 2024.6 SC782273business:PrivateLimitedCompanyLtd2023-09-122024-12-31 SC7822732023-09-11 SC7822732023-09-122024-12-31 SC782273business:AuditExemptWithAccountantsReport2023-09-122024-12-31 SC782273business:FilletedAccounts2023-09-122024-12-31 SC7822732024-12-31 SC782273business:Director12023-09-122024-12-31 SC782273business:RegisteredOffice2023-09-122024-12-31 SC782273core:WithinOneYear2024-12-31 SC782273core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 SC782273core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 SC782273core:PreviouslyStatedAmount2024-12-31 SC782273business:SmallEntities2023-09-122024-12-31 SC782273countries:Scotland2023-09-122024-12-31 SC782273core:FurnitureFittings2023-09-122024-12-31 SC782273core:ComputerEquipment2023-09-122024-12-31 SC782273core:FurnitureFittings2023-09-11 SC782273core:ComputerEquipment2023-09-11 SC782273core:FurnitureFittings2024-12-31 SC782273core:ComputerEquipment2024-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC782273 (Scotland)
Johna Penman Consulting Ltd Unaudited accounts for the period from 12 September 2023 to 31 December 2024
Johna Penman Consulting Ltd Unaudited accounts Contents
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Johna Penman Consulting Ltd Company Information for the period from 12 September 2023 to 31 December 2024
Director
Johna Penman
Company Number
SC782273 (Scotland)
Registered Office
6a Essex Brae Edinburgh EH4 6LN Scotland
Accountants
JWD Accounting and Tax Services
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Johna Penman Consulting Ltd Statement of financial position as at 31 December 2024
2024 
Notes
£ 
Fixed assets
Tangible assets
4,176 
Current assets
Debtors
11,725 
Cash at bank and in hand
50,837 
62,562 
Creditors: amounts falling due within one year
(32,913)
Net current assets
29,649 
Net assets
33,825 
Capital and reserves
Called up share capital
1 
Profit and loss account
33,824 
Shareholders' funds
33,825 
For the period 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 her 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 February 2025 and were signed on its behalf by
Johna Penman Director Company Registration No. SC782273
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Johna Penman Consulting Ltd Notes to the Accounts for the period from 12 September 2023 to 31 December 2024
1
Statutory information
Johna Penman Consulting Ltd is a private company, limited by shares, registered in Scotland, registration number SC782273. The registered office is 6a Essex Brae, Edinburgh, EH4 6LN, 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 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
20% Straight line
Computer equipment
33% Straight line
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 12 September 2023
- 
- 
- 
Additions
2,086 
3,761 
5,847 
At 31 December 2024
2,086 
3,761 
5,847 
Depreciation
Charge for the period
417 
1,254 
1,671 
At 31 December 2024
417 
1,254 
1,671 
Net book value
At 31 December 2024
1,669 
2,507 
4,176 
5
Debtors
2024 
£ 
Amounts falling due within one year
Trade debtors
8,966 
Other debtors
2,759 
11,725 
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Johna Penman Consulting Ltd Notes to the Accounts for the period from 12 September 2023 to 31 December 2024
6
Creditors: amounts falling due within one year
2024 
£ 
VAT
4,615 
Taxes and social security
24,201 
Loans from directors
2,332 
Accruals
1,765 
32,913 
7
Average number of employees
During the period the average number of employees was 1.
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