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Registered number: SC705970 HNE CONSULTANTS LTD FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
HNE CONSULTANTS LTD COMPANY INFORMATION
Directors | Mr N J M Stewart
| Mrs C P Stewart
Company secretary | Mr N J M Stewart
Registered number | SC705970
Registered office | 25 Campbell Road
| Edinburgh
| EH12 6DT
Accountants | EQ Accountants Limited
| Chartered Accountants
| Pentland House
| Saltire Centre
| Glenrothes
| Fife
| KY6 2AH
HNE CONSULTANTS LTD REGISTERED NUMBER: SC705970 STATEMENT OF FINANCIAL POSITION AS AT 31 AUGUST 2024
|  | 2024 |  | 2023
|  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets |  |  | 36,712 |  | -
|  |  | 36,712 |  | -
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 44,196 |  | 156,349 |
Bank and cash balances |  | 191,647 |  | 63,324 |
|  | 235,843 |  | 219,673 |
Creditors: amounts falling due within one year | 6 | (72,485) |  | (57,469) |
Net current assets |  |  | 163,358 |  | 162,204
Total assets less current liabilities |  |  | 200,070 |  | 162,204
Creditors: amounts falling due after more than one year |  |  | (31,779) |  | -
Net assets |  |  | 168,291 |  | 162,204
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 2 |  | 2
Profit and loss account |  |  | 168,289 |  | 162,202
|  |  | 168,291 |  | 162,204
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HNE CONSULTANTS LTD REGISTERED NUMBER: SC705970 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 AUGUST 2024 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 May 2025.
Mr N J M Stewart
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
HNE CONSULTANTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
1. | General information
The Company is limited by shares and incorporated in Scotland, Registration Number SC705970. The registered office address is 25 Campbell Road, Edinburgh, Scotland, EH12 6DT. The financial statements are presented in Sterling which is the functional currency of the Company and rounded to the nearest £. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Page 3
HNE CONSULTANTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 25% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Tangible fixed assets
|  | Motor vehicles
|  | £
| Cost or valuation |
| Additions | 36,939
| At 31 August 2024 | 36,939
| Depreciation |
| Charge for the year on owned assets | 227
| At 31 August 2024 | 227
| Net book value |
| At 31 August 2024 | 36,712
| At 31 August 2023 | -
Page 4
HNE CONSULTANTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
4. | Employees
The average monthly number of employees, including directors, during the year was 2 (2023 - 2).
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | - | 145,000
| Other debtors | 44,196 | 11,349
|  | 44,196 | 156,349
Included within other debtors due within one year is a loan to Mr N J Stewart, a director, amounting to £42,836 (2023 - £10,461). Interest is charged at the beneficial loan interest rates. The loan was repaid in April 2025.
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | - | 36,250
| Other taxation and social security | 67,724 | 18,928
| Obligations under finance lease and hire purchase contracts | 2,160 | -
| Accruals and deferred income | 2,601 | 2,291
|  | 72,485 | 57,469
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 31,779 | -
|  | 31,779 | -
8. | Share capital
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | Authorised, allotted, called up and fully paid |  |
|  | 2 (2023 - 2) Ordinary Shares of £1.00 each | 2 | 2
Page 5
HNE CONSULTANTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
9. | Commitments under operating leases
| At 31 August 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Not later than 1 year | - | 4,338
| Later than 1 year and not later than 5 years | - | 6,508
|  | - | 10,846
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