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REGISTERED NUMBER: SC740704 (Scotland)















Unaudited Financial Statements for the Year Ended 31 August 2024

for

LA-HR Consulting Limited

LA-HR Consulting Limited (Registered number: SC740704)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


LA-HR Consulting Limited

Company Information
for the Year Ended 31 August 2024







DIRECTOR: Ms L H Amoore





REGISTERED OFFICE: 19 Viewfield Gardens
Aberdeen
AB15 7XN





REGISTERED NUMBER: SC740704 (Scotland)





ACCOUNTANTS: Drummond Laurie CA
Unit 5
Gateway Business Park
Beancross Road
Grangemouth
FK3 8WX

LA-HR Consulting Limited (Registered number: SC740704)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 247 452

CURRENT ASSETS
Debtors 5 367 544
Cash at bank 9,170 25,846
9,537 26,390
CREDITORS
Amounts falling due within one year 6 (12,362 ) (24,608 )
NET CURRENT (LIABILITIES)/ASSETS (2,825 ) 1,782
TOTAL ASSETS LESS CURRENT
LIABILITIES

(2,578

)

2,234

PROVISIONS FOR LIABILITIES - (86 )
NET (LIABILITIES)/ASSETS (2,578 ) 2,148

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (2,678 ) 2,048
(2,578 ) 2,148

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

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

The director acknowledges her 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.

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 director and authorised for issue on 15 May 2025 and were signed by:




Ms L H Amoore - Director


LA-HR Consulting Limited (Registered number: SC740704)

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

1. STATUTORY INFORMATION

LA-HR Consultancy Limited is a private company, limited by shares, domiciled in Scotland, registration number SC740704. The registered office is 19 Viewfield Gardens, Aberdeen, AB15 7XN.

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.

During the year the company made a loss of £5,179 and at the balance sheet date its current liabilities exceeded its current assets by £2,825 The company meets its day to day working capital requirements through the continued support of the director. With this continued support the director is confident that the company will meet its cash flow requirements. The financial statements have been prepared on a going concern basis which assumes that the company will continue in operational existence for the foreseeable future.

Turnover
Turnover represents net invoiced sales of goods and services in respect of providing human resource consulting services, excluding value added tax. Sales are recognised at the point at which the service is complete.

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

Tangible fixed assets are stated at cost less depreciation. Cost represent purchase price together with any incidental costs of acquisition.

The directors have considered the residual value of all tangible fixed assets to be immaterial and therefore all tangible fixed assets are depreciated to nil value.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

LA-HR Consulting Limited (Registered number: SC740704)

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

2. ACCOUNTING POLICIES - continued

Provisions
Provisions are recognised when the company has a legal or constructive obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation, and the amount has been reliably estimated. Provisions are not recognised for future operating losses. Provisions are discounted where the time value of money is material.

Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 September 2023
and 31 August 2024 620
DEPRECIATION
At 1 September 2023 168
Charge for year 205
At 31 August 2024 373
NET BOOK VALUE
At 31 August 2024 247
At 31 August 2023 452

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Other debtors 367 544

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade creditors - 84
Taxation and social security (103 ) 680
Other creditors 12,465 23,844
12,362 24,608