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Company Registration No. SC496887 (Scotland)
Lavelle Business Consultancy Ltd Unaudited accounts for the year ended 31 March 2025
Lavelle Business Consultancy Ltd Unaudited accounts Contents
Page
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Lavelle Business Consultancy Ltd Company Information for the year ended 31 March 2025
Director
Peter Thomas Lavelle
Secretary
Margaret Lavelle
Company Number
SC496887 (Scotland)
Registered Office
1 Woodlands Gate Thornliebank Glasgow G46 7SS United Kingdom
Accountants
Lavelle Business Consultancy Ltd 1 Woodlands Gate Thornliebank Glasgow G46 7SS
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Lavelle Business Consultancy Ltd for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Lavelle Business Consultancy Ltd for the year ended 31 March 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
This report is made solely to the Board of Directors of Lavelle Business Consultancy Ltd, as a body, in accordance with the terms of our engagement letter dated 1 April 2015. Our work has been undertaken solely to prepare for your approval the accounts of Lavelle Business Consultancy Ltd and state those matters that we have agreed to state to the Board of Directors of Lavelle Business Consultancy Ltd, as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lavelle Business Consultancy Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Lavelle Business Consultancy Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Lavelle Business Consultancy Ltd. You consider that Lavelle Business Consultancy Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Lavelle Business Consultancy Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Lavelle Business Consultancy Ltd Chartered Accountants 1 Woodlands Gate Thornliebank Glasgow G46 7SS 28 May 2025
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Lavelle Business Consultancy Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
8,233 
- 
Tangible assets
2,197 
1,399 
10,430 
1,399 
Current assets
Debtors
3,299 
2,367 
Cash at bank and in hand
30,302 
28,724 
33,601 
31,091 
Creditors: amounts falling due within one year
(40,282)
(29,466)
Net current (liabilities)/assets
(6,681)
1,625 
Net assets
3,749 
3,024 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
3,649 
2,924 
Shareholders' funds
3,749 
3,024 
For the year ending 31 March 2025 the company was entitled to exemption from audit 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 May 2025 and were signed on its behalf by
Peter Thomas Lavelle Director Company Registration No. SC496887
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Lavelle Business Consultancy Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Lavelle Business Consultancy Ltd is a private company, limited by shares, registered in Scotland, registration number SC496887. The registered office is 1 Woodlands Gate, Thornliebank, Glasgow, G46 7SS, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
15% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2024
- 
Additions
11,400 
At 31 March 2025
11,400 
Amortisation
At 1 April 2024
- 
Charge for the year
3,167 
At 31 March 2025
3,167 
Net book value
At 31 March 2025
8,233 
Purchased goodwill is being written off on a straight line basis over 3 years
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Lavelle Business Consultancy Ltd Notes to the Accounts for the year ended 31 March 2025
5
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 April 2024
3,859 
Additions
1,229 
At 31 March 2025
5,088 
Depreciation
At 1 April 2024
2,460 
Charge for the year
431 
At 31 March 2025
2,891 
Net book value
At 31 March 2025
2,197 
At 31 March 2024
1,399 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,299 
2,350 
Other debtors
- 
17 
3,299 
2,367 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
4,542 
3,626 
Other creditors
200 
- 
Loans from directors
35,540 
25,840 
40,282 
29,466 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
50 Ordinary A shares of £1 each
50 
50 
50 Ordinary B shares of £1 each
50 
50 
100 
100 
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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