IRIS Accounts Production v25.1.3.33 SC247855 director 1.9.23 31.8.24 31.8.24 false true false false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC2478552023-08-31SC2478552024-08-31SC2478552023-09-012024-08-31SC2478552022-08-31SC2478552022-09-012023-08-31SC2478552023-08-31SC247855ns15:Scotland2023-09-012024-08-31SC247855ns14:PoundSterling2023-09-012024-08-31SC247855ns10:Director12023-09-012024-08-31SC247855ns10:PrivateLimitedCompanyLtd2023-09-012024-08-31SC247855ns10:SmallEntities2023-09-012024-08-31SC247855ns10:AuditExempt-NoAccountantsReport2023-09-012024-08-31SC247855ns10:SmallCompaniesRegimeForAccounts2023-09-012024-08-31SC247855ns10:FullAccounts2023-09-012024-08-31SC24785512023-09-012024-08-31SC247855ns10:OrdinaryShareClass12023-09-012024-08-31SC247855ns10:RegisteredOffice2023-09-012024-08-31SC247855ns5:CurrentFinancialInstruments2024-08-31SC247855ns5:CurrentFinancialInstruments2023-08-31SC247855ns5:Non-currentFinancialInstruments2024-08-31SC247855ns5:Non-currentFinancialInstruments2023-08-31SC247855ns5:ShareCapital2024-08-31SC247855ns5:ShareCapital2023-08-31SC247855ns5:RetainedEarningsAccumulatedLosses2024-08-31SC247855ns5:RetainedEarningsAccumulatedLosses2023-08-31SC247855ns5:FurnitureFittings2023-09-012024-08-31SC247855ns5:ComputerEquipment2023-09-012024-08-31SC247855ns5:NetGoodwill2023-08-31SC247855ns5:NetGoodwill2024-08-31SC247855ns5:NetGoodwill2023-08-31SC247855ns5:FurnitureFittings2023-08-31SC247855ns5:ComputerEquipment2023-08-31SC247855ns5:FurnitureFittings2024-08-31SC247855ns5:ComputerEquipment2024-08-31SC247855ns5:FurnitureFittings2023-08-31SC247855ns5:ComputerEquipment2023-08-31SC247855ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2024-08-31SC247855ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-08-31SC247855ns10:OrdinaryShareClass12024-08-31
REGISTERED NUMBER: SC247855 (Scotland)















Financial Statements

for the Year Ended 31 August 2024

for

Millar & Company Law Accountants Limited

Millar & Company Law Accountants Limited (Registered number: SC247855)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Millar & Company Law Accountants Limited

Company Information
for the Year Ended 31 August 2024







DIRECTOR: D Millar





REGISTERED OFFICE: Unit 3 , 37 Rosyth Road
Morris Park
Glasgow
G5 0YE





REGISTERED NUMBER: SC247855 (Scotland)





ACCOUNTANTS: KPP Glasgow South Ltd
Chartered Certified Accountants
Unit 3 , 37 Rosyth Road
Morris Park
Glasgow
G5 0YE

Millar & Company Law Accountants Limited (Registered number: SC247855)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 150,000 150,000
Tangible assets 5 4,980 5,859
154,980 155,859

CURRENT ASSETS
Debtors 6 26,349 22,500
Cash at bank and in hand 175,883 165,203
202,232 187,703
CREDITORS
Amounts falling due within one year 7 37,566 46,428
NET CURRENT ASSETS 164,666 141,275
TOTAL ASSETS LESS CURRENT
LIABILITIES

319,646

297,134

CREDITORS
Amounts falling due after more than one
year

8

17,500

26,162
NET ASSETS 302,146 270,972

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 302,046 270,872
SHAREHOLDERS' FUNDS 302,146 270,972

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 his 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.

Millar & Company Law Accountants Limited (Registered number: SC247855)

Balance Sheet - continued
31 August 2024


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 10 January 2025 and were signed by:





D Millar - Director


Millar & Company Law Accountants Limited (Registered number: SC247855)

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

1. STATUTORY INFORMATION

Millar & Company Law Accountants Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Computer equipment - 15% on reducing balance

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2023
and 31 August 2024 150,000
NET BOOK VALUE
At 31 August 2024 150,000
At 31 August 2023 150,000

Millar & Company Law Accountants Limited (Registered number: SC247855)

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

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 September 2023
and 31 August 2024 5,785 25,360 31,145
DEPRECIATION
At 1 September 2023 5,079 20,207 25,286
Charge for year 106 773 879
At 31 August 2024 5,185 20,980 26,165
NET BOOK VALUE
At 31 August 2024 600 4,380 4,980
At 31 August 2023 706 5,153 5,859

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors 26,349 22,500

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Tax 20,565 24,744
VAT 13,811 16,819
Accrued expenses 3,190 4,865
37,566 46,428

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.24 31.8.23
£    £   
Bank loans (see note 9) 17,500 26,162

9. LOANS

An analysis of the maturity of loans is given below:

31.8.24 31.8.23
£    £   
Amounts falling due between two and five years:
Bank loans - 2-5 years 17,500 26,162

Millar & Company Law Accountants Limited (Registered number: SC247855)

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

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.24 31.8.23
value: £    £   
100 Ordinary £1 100 100