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MARITIME RISK AND SAFETY CONSULTANTS LIMITED

Registered Number
SC387045
(Scotland)

Unaudited Financial Statements for the Year ended
31 October 2024

MARITIME RISK AND SAFETY CONSULTANTS LIMITED
Company Information
for the year from 1 November 2023 to 31 October 2024

Director

MCFARLANE, David Donald

Registered Address

49 Glasgow Road
Edinburgh
EH12 8LL

Registered Number

SC387045 (Scotland)
MARITIME RISK AND SAFETY CONSULTANTS LIMITED
Balance Sheet as at
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3463617
463617
Current assets
Debtors447510,906
Cash at bank and on hand3,07810,832
3,55321,738
Creditors amounts falling due within one year5(22,541)(19,089)
Net current assets (liabilities)(18,988)2,649
Total assets less current liabilities(18,525)3,266
Creditors amounts falling due after one year(1,719)(3,200)
Net assets(20,244)66
Capital and reserves
Profit and loss account(20,244)66
Shareholders' funds(20,244)66
The financial statements were approved and authorised for issue by the Director on 27 May 2025, and are signed on its behalf by:
MCFARLANE, David Donald
Director
Registered Company No. SC387045
MARITIME RISK AND SAFETY CONSULTANTS LIMITED
Notes to the Financial Statements
for the year ended 31 October 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Office Equipment25
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 November 231,939
At 31 October 241,939
Depreciation and impairment
At 01 November 231,321
Charge for year155
At 31 October 241,476
Net book value
At 31 October 24463
At 31 October 23617
4.Debtors: amounts due within one year

2024

2023

££
Other debtors31610,747
Prepayments and accrued income159159
Total47510,906
5.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts17,72610,928
Taxation and social security694,946
Other creditors3,3011,770
Accrued liabilities and deferred income1,4451,445
Total22,54119,089
6.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
MCFARLANE, David Donald(10,424)11,56201,138
(10,424)11,56201,138