MACLAURIN MANAGEMENT CONSULTING LTD

Company Registration Number:
SC745556 (Scotland)

Unaudited statutory accounts for the year ended 30 September 2024

Period of accounts

Start date: 1 October 2023

End date: 30 September 2024

MACLAURIN MANAGEMENT CONSULTING LTD

Contents of the Financial Statements

for the Period Ended 30 September 2024

Directors report
Balance sheet
Additional notes
Balance sheet notes

MACLAURIN MANAGEMENT CONSULTING LTD

Directors' report period ended 30 September 2024

The directors present their report with the financial statements of the company for the period ended 30 September 2024

Principal activities of the company

Management Consultancy.



Directors

The directors shown below have held office during the whole of the period from
1 October 2023 to 30 September 2024

Elie Tohme
Rita Kerbage


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
19 May 2025

And signed on behalf of the board by:
Name: Elie Tohme
Status: Director

MACLAURIN MANAGEMENT CONSULTING LTD

Balance sheet

As at 30 September 2024

Notes 2024 2023


£

£
Current assets
Debtors: 3 17,217
Cash at bank and in hand: 25,878 39,535
Total current assets: 43,095 39,535
Creditors: amounts falling due within one year: 4 ( 5,738 ) ( 14,897 )
Net current assets (liabilities): 37,357 24,638
Total assets less current liabilities: 37,357 24,638
Total net assets (liabilities): 37,357 24,638
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 37,257 24,538
Total Shareholders' funds: 37,357 24,638

The notes form part of these financial statements

MACLAURIN MANAGEMENT CONSULTING LTD

Balance sheet statements

For the year ending 30 September 2024 the company was entitled to exemption 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 directors acknowledge their 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.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 19 May 2025
and signed on behalf of the board by:

Name: Elie Tohme
Status: Director

The notes form part of these financial statements

MACLAURIN MANAGEMENT CONSULTING LTD

Notes to the Financial Statements

for the Period Ended 30 September 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied.

    Other accounting policies

    Deferred Taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference Corporation Tax The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

MACLAURIN MANAGEMENT CONSULTING LTD

Notes to the Financial Statements

for the Period Ended 30 September 2024

  • 2. Employees

    2024 2023
    Average number of employees during the period 2 2

MACLAURIN MANAGEMENT CONSULTING LTD

Notes to the Financial Statements

for the Period Ended 30 September 2024

3. Debtors

2024 2023
£ £
Trade debtors 17,217
Total 17,217

MACLAURIN MANAGEMENT CONSULTING LTD

Notes to the Financial Statements

for the Period Ended 30 September 2024

4. Creditors: amounts falling due within one year note

2024 2023
£ £
Taxation and social security 3,452 13,624
Accruals and deferred income 1,586 923
Other creditors 700 350
Total 5,738 14,897