2024-08-01 2025-02-28 false Capium Accounts Production 1.1 SC483239 2024-08-01 2025-02-28 SC483239 bus:AbridgedAccounts 2024-08-01 2025-02-28 SC483239 bus:FRS102 2024-08-01 2025-02-28 SC483239 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-02-28 SC483239 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-02-28 SC483239 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-02-28 SC483239 2024-08-01 2025-02-28 SC483239 2025-02-28 SC483239 bus:RegisteredOffice 2024-08-01 2025-02-28 SC483239 core:WithinOneYear 2025-02-28 SC483239 core:AfterOneYear 2025-02-28 SC483239 1 2024-08-01 2025-02-28 SC483239 bus:Director1 2024-08-01 2025-02-28 SC483239 bus:Director1 2025-02-28 SC483239 bus:Director1 2023-08-01 2024-07-31 SC483239 2023-08-01 SC483239 bus:LeadAgentIfApplicable 2024-08-01 2025-02-28 SC483239 2023-08-01 2024-07-31 SC483239 2024-07-31 SC483239 core:WithinOneYear 2024-07-31 SC483239 core:AfterOneYear 2024-07-31 SC483239 bus:EntityAccountantsOrAuditors 2023-08-01 2024-07-31 SC483239 bus:OrdinaryShareClass1 2024-08-01 2025-02-28 SC483239 bus:OrdinaryShareClass1 2025-02-28 SC483239 bus:OrdinaryShareClass1 2023-08-01 2024-07-31 SC483239 bus:OrdinaryShareClass1 2024-07-31 SC483239 bus:OrdinaryShareClass2 2024-08-01 2025-02-28 SC483239 bus:OrdinaryShareClass2 2025-02-28 SC483239 bus:OrdinaryShareClass2 2023-08-01 2024-07-31 SC483239 bus:OrdinaryShareClass2 2024-07-31 SC483239 bus:OrdinaryShareClass3 2024-08-01 2025-02-28 SC483239 bus:OrdinaryShareClass3 2025-02-28 SC483239 bus:OrdinaryShareClass3 2023-08-01 2024-07-31 SC483239 bus:OrdinaryShareClass3 2024-07-31 SC483239 core:CostValuation core:Non-currentFinancialInstruments 2025-02-28 SC483239 core:CostValuation core:Non-currentFinancialInstruments 2024-07-31 SC483239 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-02-28 SC483239 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-02-28 SC483239 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-02-28 SC483239 core:Non-currentFinancialInstruments 2025-02-28 SC483239 core:Non-currentFinancialInstruments 2024-07-31 SC483239 core:ShareCapital 2025-02-28 SC483239 core:ShareCapital 2024-07-31 SC483239 core:RetainedEarningsAccumulatedLosses 2025-02-28 SC483239 core:RetainedEarningsAccumulatedLosses 2024-07-31 SC483239 dpl:Item1 2024-08-01 SC483239 dpl:Item1 2025-02-28 SC483239 dpl:Item1 2023-08-01 SC483239 dpl:Item1 2024-07-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: SC483239
Scotland

 

 

 

NICOLSON & CO CONSULTING LTD



Abridged Accounts
 


Period of accounts

Start date: 01 August 2024

End date: 28 February 2025
Accountants report
You consider that the company is exempt from an audit for the year ended 28 February 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Turner Accountancy Limited
28 February 2025



....................................................

Turner Accountancy Limited

101 Park Street
Motherwell
ML1 1PF
01 March 2025
1
 
 
Notes
 
2025
£
  2024
£
Current assets      
Debtors 3,368   
Cash at bank and in hand   105,702 
3,368    105,702 
Creditors: amount falling due within one year (35,617)   (122,998)
Net current assets (32,249)   (17,296)
 
Total assets less current liabilities (32,249)   (17,296)
Net assets (32,249)   (17,296)
 

Capital and reserves
     
Called up share capital 3 100    100 
Profit and loss account (32,349)   (17,396)
Shareholders' funds (32,249)   (17,296)
 


For the period ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 01 March 2025 and were signed by:


-------------------------------
Mrs Jean Nicolson
Director
2
General Information
Nicolson & Co Consulting Ltd is a private company, limited by shares, registered in Scotland, registration number SC483239, registration address Elmwood, Netherplace, Mauchline, KA5 5SU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the period was 0 (2024 : 3).
3.

Share Capital

Allotted, called up and fully paid
2025
£
  2024
£
75 Class A shares of £1.00 each 75    75 
24 Class B shares of £1.00 each 24    24 
1 Class C share of £1.00 each  
100    100 

3