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REGISTERED NUMBER: SC597436 (Scotland)




















Techre Consulting Limited

Unaudited Financial Statements

for the Year Ended 31 May 2024






Techre Consulting Limited (Registered number: SC597436)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Techre Consulting Limited

Company Information
for the Year Ended 31 May 2024







DIRECTORS: Mr R Milne
Mr J B Craig
Mr R J L Weir
Mr J R Hall



REGISTERED OFFICE: 7 Hopetoun Cresecnt
Edinburgh
United Kingdom
EH7 4AY



REGISTERED NUMBER: SC597436 (Scotland)



ACCOUNTANTS: Whitelaw Wells
9 Ainslie Place
Edinburgh
Midlothian
EH3 6AT



BANKERS: Starling Bank
5th Floor
1 Duval Square
London
E1 6PW

Techre Consulting Limited (Registered number: SC597436)

Balance Sheet
31 May 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 - -
Investments 5 80 80
80 80

CURRENT ASSETS
Debtors 6 76,632 113,469
Cash at bank 62 60,132
76,694 173,601
CREDITORS
Amounts falling due within one year 7 75,185 197,554
NET CURRENT ASSETS/(LIABILITIES) 1,509 (23,953 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,589

(23,873

)

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,489 (23,973 )
SHAREHOLDERS' FUNDS 1,589 (23,873 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Techre Consulting Limited (Registered number: SC597436)

Balance Sheet - continued
31 May 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 March 2025 and were signed on its behalf by:





Mr R J L Weir - Director


Techre Consulting Limited (Registered number: SC597436)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Techre Consulting Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements
The financial statements contain information about Techre Consulting Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover and revenue recognition
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover represents the provision of consultancy and management services. Revenue is recognised on completion of service.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

All loans with related parties are all repayable on demand.


Techre Consulting Limited (Registered number: SC597436)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2023
and 31 May 2024 1,083
DEPRECIATION
At 1 June 2023
and 31 May 2024 1,083
NET BOOK VALUE
At 31 May 2024 -

Techre Consulting Limited (Registered number: SC597436)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 June 2023
and 31 May 2024 80
NET BOOK VALUE
At 31 May 2024 80
At 31 May 2023 80

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 16,052 97,019
Other debtors 60,580 16,450
76,632 113,469

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors - 27,846
Taxation and social security 29,881 47,423
Other creditors 45,304 122,285
75,185 197,554

The directors' current accounts are unsecured, interest free and have no fixed repayment period.