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KINESIS CONSULTING LIMITED

Registered Number
SC569056
(Scotland)

Unaudited Financial Statements for the Year ended
30 June 2024

KINESIS CONSULTING LIMITED
Company Information
for the year from 1 July 2023 to 30 June 2024

Directors

WALLACE, Craig Stuart
WESTWOOD, Neil

Registered Address

The Coach House
Myreriggs Road, Coupar Angus
Blairgowrie
PH13 9HS

Registered Number

SC569056 (Scotland)
KINESIS CONSULTING LIMITED
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3-7,966
-7,966
Current assets
Debtors72,768153,837
Cash at bank and on hand12,6375,442
85,405159,279
Creditors amounts falling due within one year4(34,865)(53,396)
Net current assets (liabilities)50,540105,883
Total assets less current liabilities50,540113,849
Creditors amounts falling due after one year5(34,358)(52,766)
Provisions for liabilities6-(1,514)
Net assets16,18259,569
Capital and reserves
Called up share capital11
Profit and loss account16,18159,568
Shareholders' funds16,18259,569
The financial statements were approved and authorised for issue by the Board of Directors on 27 March 2025, and are signed on its behalf by:
WALLACE, Craig Stuart
Director
Registered Company No. SC569056
KINESIS CONSULTING LIMITED
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Vehicles

Total

££
Cost or valuation
At 01 July 239,8049,804
Disposals(9,804)(9,804)
Depreciation and impairment
At 01 July 231,8381,838
Charge for year1,9911,991
On disposals(3,829)(3,829)
Net book value
At 30 June 24--
At 30 June 237,9667,966
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1,841155
Bank borrowings and overdrafts18,14623,342
Taxation and social security98,548
Other creditors14,86916,386
Accrued liabilities and deferred income-4,965
Total34,86553,396
5.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts34,35852,766
Total34,35852,766
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)-1,514
Total-1,514