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REGISTERED NUMBER: 04052561 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

FOR

DONALD MCPHAIL CONSULTANCY LTD

DONALD MCPHAIL CONSULTANCY LTD (REGISTERED NUMBER: 04052561)

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


DONALD MCPHAIL CONSULTANCY LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTOR: D S McPhail





SECRETARY: Mrs M Graham





REGISTERED OFFICE: 74 Harvey Road
Hounslow
Middlesex
TW4 5LU





REGISTERED NUMBER: 04052561 (England and Wales)





ACCOUNTANTS: GBJ Financial Limited
Sterling House
27 Hatchlands Road
Redhill
Surrey
RH1 6RW

DONALD MCPHAIL CONSULTANCY LTD (REGISTERED NUMBER: 04052561)

BALANCE SHEET
31 AUGUST 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Investments 4 15,208 14,578
Investment property 5 200,000 360,000
215,208 374,578

CURRENT ASSETS
Cash at bank 109,872 68

CREDITORS
Amounts falling due within one year 6 7,269 12,225
NET CURRENT ASSETS/(LIABILITIES) 102,603 (12,157 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

317,811

362,421

PROVISIONS FOR LIABILITIES 24,052 29,456
NET ASSETS 293,759 332,965

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 293,758 332,964
SHAREHOLDERS' FUNDS 293,759 332,965

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.

DONALD MCPHAIL CONSULTANCY LTD (REGISTERED NUMBER: 04052561)

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 27 May 2025 and were signed by:





D S McPhail - Director


DONALD MCPHAIL CONSULTANCY LTD (REGISTERED NUMBER: 04052561)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024


1. STATUTORY INFORMATION

Donald McPhail Consultancy Ltd is a private company, limited by shares , registered in England and Wales. 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 as modified by the revaluation of certain assets.

Turnover
The turnover and profit before taxation are attributable to the one principal activity of the company, which is child care consultancy. The turnover represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3. EMPLOYEES AND DIRECTORS

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

DONALD MCPHAIL CONSULTANCY LTD (REGISTERED NUMBER: 04052561)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


4. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 September 2023 14,578
Additions 90,001
Disposals (67,563 )
Revaluations (21,808 )
At 31 August 2024 15,208
NET BOOK VALUE
At 31 August 2024 15,208
At 31 August 2023 14,578

Fixed assets investments is represented by cost of £177,074 and aggregated revaluation of (£161,866).

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 September 2023 360,000
Disposals (170,000 )
Revaluations 10,000
At 31 August 2024 200,000
NET BOOK VALUE
At 31 August 2024 200,000
At 31 August 2023 360,000

Fair value at 31 August 2024 is represented by:
£   
Valuation in 2021 60,500
Valuation in 2022 4,742
Valuation in 2023 20,966
Valuation in 2024 10,000
Cost 103,792
200,000

DONALD MCPHAIL CONSULTANCY LTD (REGISTERED NUMBER: 04052561)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


5. INVESTMENT PROPERTY - continued

If Investment property had not been revalued it would have been included at the following historical cost:

2024 2023
£    £   
Cost 103,792 204,966

Investment property was valued on an open market basis on 31 August 2024 by the director. .

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts - 7,451
Taxation and social security 2,670 269
Other creditors 4,599 4,505
7,269 12,225

7. RELATED PARTY DISCLOSURES

As at the balance sheet date the company owed the director £969 (2023: £879).