Registered number
09706748
Auchterlonie Consulting Limited
Filleted Accounts
31 July 2024
Auchterlonie Consulting Limited
Registered number: 09706748
Balance Sheet
as at 31 July 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 33,095 47,097
Current assets
Debtors 4 126,012 152,971
Cash at bank and in hand 66,647 29,020
192,659 181,991
Creditors: amounts falling due within one year 5 (71,640) (42,500)
Net current assets 121,019 139,491
Total assets less current liabilities 154,114 186,588
Creditors: amounts falling due after more than one year 6 (48,481) (62,819)
Provisions for liabilities (6,288) (8,948)
Net assets 99,345 114,821
Capital and reserves
Called up share capital 2 2
Profit and loss account 99,343 114,819
Shareholders' funds 99,345 114,821
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Vivienne Auchterlonie
Director
Approved by the board on 29 April 2025
Auchterlonie Consulting Limited
Notes to the Accounts
for the year ended 31 July 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 4 years
Fixtures, fittings, tools and equipment over 4 years
Motor Vehicles over 4 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 August 2023 4,698 61,000 65,698
Additions 2,388 - 2,388
At 31 July 2024 7,086 61,000 68,086
Depreciation
At 1 August 2023 3,351 15,250 18,601
Charge for the year 1,140 15,250 16,390
At 31 July 2024 4,491 30,500 34,991
Net book value
At 31 July 2024 2,595 30,500 33,095
At 31 July 2023 1,347 45,750 47,097
4 Debtors 2024 2023
£ £
Other debtors 126,012 152,971
5 Creditors: amounts falling due within one year 2024 2023
£ £
Taxation and social security costs 70,440 41,300
Other creditors 1,200 1,200
71,640 42,500
6 Creditors: amounts falling due after one year 2024 2023
£ £
Obligations under finance lease and hire purchase contracts 48,481 62,819
7 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
Vivienne Auchterlonie
Loan 1 76,636 - (76,636) -
Loan 2 - 63,006 - 63,006
Dr Neil Auchterlonie
Loan 1 76,635 - (76,635) -
Loan 2 - 63,006 - 63,006
153,271 126,012 (153,271) 126,012
8 Other information
Auchterlonie Consulting Limited is a private company limited by shares and incorporated in England. Its registered office is:
Downside
Wallingford Road
Compton, Newbury
Berkshire
RG20 6PS
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