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Registered number: 03278438














GARIOCH MCKAY CONSULTING (GROUP) LTD
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED  29 NOVEMBER 2024

 
GARIOCH MCKAY CONSULTING (GROUP) LTD
 

CONTENTS



Page
Statement of Financial Position
 
1 - 2
Notes to the Financial Statements
 
3 - 5


 
GARIOCH MCKAY CONSULTING (GROUP) LTD
REGISTERED NUMBER:03278438

STATEMENT OF FINANCIAL POSITION
AS AT 29 NOVEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
159
212

Current assets
  

Debtors: amounts falling due within one year
 5 
-
439

Cash at bank and in hand
  
23,900
24,020

  
23,900
24,459

Creditors: amounts falling due within one year
 6 
(161,401)
(176,785)

Net current liabilities
  
 
 
(137,501)
 
 
(152,326)

  

Net liabilities
  
(137,342)
(152,114)


Capital and reserves
  

Called up share capital 
 7 
3
3

Profit and loss account
  
(137,345)
(152,117)

  
(137,342)
(152,114)


Page 1

 
GARIOCH MCKAY CONSULTING (GROUP) LTD
REGISTERED NUMBER:03278438
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 29 NOVEMBER 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




B W L McKay
Director

Date: 19 August 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
GARIOCH MCKAY CONSULTING (GROUP) LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 NOVEMBER 2024

1.


General information

Garioch Mckay Consulting (Group) Limited is a limited liability company incorporated in England and Wales with it's registered office at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD.

The principal activity of the company continued to be that of consultancy services and film production.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements have been prepared on the assumption that the company is able to carry on
business as a going concern basis. The director who is also the sole shareholder considers that this
is appropriate as he will continue to support the company by way of loans as required to enable it to
continue trading for the forseeable future.

 
2.3

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied during the year, exclusive of Value Added Tax and trade discounts.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures & fittings
-
25%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Debtors

Short term debtors are measured at transaction price, less any impairment.

Page 3

 
GARIOCH MCKAY CONSULTING (GROUP) LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 NOVEMBER 2024

2.Accounting policies (continued)

 
2.6

Creditors

Short term creditors are measured at the transaction price.

 
2.7

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.8

Interest income

Interest income is recognised in profit or loss using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Tangible fixed assets





Fixtures & fittings

£



Cost or valuation


At 30 November 2023
45,582



At 29 November 2024

45,582



Depreciation


At 30 November 2023
45,370


Charge for the year on owned assets
53



At 29 November 2024

45,423



Net book value



At 29 November 2024
159



At 29 November 2023
212

Page 4

 
GARIOCH MCKAY CONSULTING (GROUP) LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 NOVEMBER 2024

5.


Debtors

2024
2023
£
£


Other debtors
-
439



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
720
1,290

Director's loan
157,756
173,937

Taxation and social security
939
107

Other creditors
536
201

Accruals and deferred income
1,450
1,250

161,401
176,785



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



2 Ordinary shares of £1.00 each
2
2
100 Ordinary B non-voting shares of £0.01 each
1
1

3

3


Page 5