FIRST PRINCIPLES EARLY YEARS CONSULTANCY LIMITED

Registered Number
SC718654
(Scotland)

Unaudited Financial Statements for the Year ended
31 December 2024

Company Information
for the year from 1 January 2024 to 31 December 2024


Director	LEGGAT, Fiona


Registered Number	SC718654 (Scotland)

FIRST PRINCIPLES EARLY YEARS CONSULTANCY LIMITED

Balance Sheet as at
31 December 2024

	Notes	2024		2023
		£	£	£	£
Current assets
Cash at bank and on hand		418		3,995
		418		3,995
Creditors amounts falling due within one year	3	(19,469)		(7,540)
Net current assets (liabilities)			(19,051)		(3,545)
Total assets less current liabilities			(19,051)		(3,545)
Net assets			(19,051)		(3,545)
Capital and reserves
Called up share capital			1		1
Profit and loss account			(19,052)		(3,546)
Shareholders' funds			(19,051)		(3,545)

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
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 and authorised for issue by the Director on 24 September 2025, and are signed on its behalf by:

LEGGAT, Fiona
Director
Registered Company No. SC718654

FIRST PRINCIPLES EARLY YEARS CONSULTANCY LIMITED

Notes to the Financial Statements
for the year ended 31 December 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.

	Revenue from rendering of services
	Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.	Average number of employees


		2024		2023
	Average number of employees during the year	1		1

3.	Creditors: amounts due within one year

	2024	2023
	£	£
Taxation and social security	-	2,007
Other creditors	19,169	5,533
Accrued liabilities and deferred income	300	-
Total	19,469	7,540

4.	Directors advances, credits and guarantees
	At the year-end, there was a balance due to the Director from First Principles Early Years Consultancy Ltd of £19,169 (2023: £5,533). This loan is interest-free and repayable on demand.

5.	Controlling party
	The ultimate controlling party is Mrs. Fiona Leggat, a shareholder and director of the company.