1 October 2023 false No description of principal activity Taxfiler 2024.6 SC472343business:PrivateLimitedCompanyLtd2023-10-012024-09-30 SC4723432023-09-30 SC4723432023-10-012024-09-30 SC472343business:AuditExemptWithAccountantsReport2023-10-012024-09-30 SC472343business:FilletedAccounts2023-10-012024-09-30 SC4723432024-09-30 SC472343business:Director12023-10-012024-09-30 SC472343business:RegisteredOffice2023-10-012024-09-30 SC4723432023-09-30 SC472343core:WithinOneYear2024-09-30 SC472343core:WithinOneYear2023-09-30 SC472343core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 SC472343core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 SC472343core:PreviouslyStatedAmount2024-09-30 SC472343core:PreviouslyStatedAmount2023-09-30 SC472343business:SmallEntities2023-10-012024-09-30 SC472343countries:Scotland2023-10-012024-09-30 SC472343core:PlantMachinery2023-10-012024-09-30 SC472343core:ComputerEquipment2023-10-012024-09-30 SC472343core:PlantMachinery2023-09-30 SC472343core:ComputerEquipment2023-09-30 SC472343core:PlantMachinery2024-09-30 SC472343core:ComputerEquipment2024-09-30 SC472343core:AfterOneYear2024-09-30 SC472343core:AfterOneYear2023-09-30 SC472343business:Director112023-10-012024-09-30 SC472343business:Director112023-09-30 SC472343business:Director112024-09-30 SC4723432022-04-012023-09-30 iso4217:GBP xbrli:pure
Company Registration No. SC472343 (Scotland)
Towers Consultants Ltd Unaudited accounts for the year ended 30 September 2024
Towers Consultants Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Towers Consultants Ltd Company Information for the year ended 30 September 2024
Director
GARY TOWERS
Company Number
SC472343 (Scotland)
Registered Office
40 John Marshall Drive Bishopbriggs Glasgow G64 2SW Scotland
Accountants
STZ Accounting Ltd 24 Rickard Avenue STRATHAVEN UK ML10 6GW
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Towers Consultants Ltd Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Called up share capital not paid
(1)
(1)
Fixed assets
Tangible assets
4
5,611 
547 
Current assets
Inventories
- 
7,932 
Debtors
5
80,542 
29,684 
Cash at bank and in hand
164 
9,801 
80,706 
47,417 
Creditors: amounts falling due within one year
6
(89,125)
(80,301)
Net current liabilities
(8,419)
(32,884)
Net liabilities
(2,809)
(32,338)
Capital and reserves
Profit and loss account
(2,809)
(32,338)
Shareholders' funds
(2,809)
(32,338)
For the year ending 30 September 2024 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 21 February 2025 and were signed on its behalf by
GARY TOWERS Director Company Registration No. SC472343
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Towers Consultants Ltd Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
Towers Consultants Ltd is a private company, limited by shares, registered in Scotland, registration number SC472343. The registered office is 40 John Marshall Drive, Bishopbriggs, Glasgow, G64 2SW, Scotland.
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:
Plant & machinery
20% Straight Line
Computer equipment
33.33% Straight Line
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2023
- 
4,310 
4,310 
Additions
6,500 
- 
6,500 
At 30 September 2024
6,500 
4,310 
10,810 
Depreciation
At 1 October 2023
- 
3,763 
3,763 
Charge for the year
1,300 
136 
1,436 
At 30 September 2024
1,300 
3,899 
5,199 
Net book value
At 30 September 2024
5,200 
411 
5,611 
At 30 September 2023
- 
547 
547 
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Towers Consultants Ltd Notes to the Accounts for the year ended 30 September 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
20,693 
Amounts falling due after more than one year
Other debtors
80,542 
8,991 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
65,324 
45,174 
Taxes and social security
21,301 
32,627 
Accruals
2,500 
2,500 
89,125 
80,301 
7
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
GARY TOWERS
Director's Loan Outstanding
9,027 
- 
- 
9,027 
9,027 
- 
- 
9,027 
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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