Calum Shaw Consultancy Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC459444 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 September 2024

for

Calum Shaw Consultancy Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C C Shaw

REGISTERED OFFICE:

12 Carrick Drive

Mount Vernon

Glasgow

G32 0RW

REGISTERED NUMBER:

SC459444 (Scotland)

ACCOUNTANTS:

Gerber Landa & Gee

Chartered Accountants

Pavilion 1

Finnieston Business Park

Minerva Way

GLASGOW

G3 8AU

CURRENT ASSETS

Debtors

5

232,159

249,130

Cash at bank

26

11

232,185

249,141

CREDITORS

Amounts falling due within one year

6

16,719

16,121

NET CURRENT ASSETS

215,466

233,020

TOTAL ASSETS LESS CURRENT
LIABILITIES

215,466

233,020

CREDITORS

Amounts falling due after more than one year

7

11,400

19,400

NET ASSETS

204,066

213,620

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

203,966

213,520

SHAREHOLDERS' FUNDS

204,066

213,620

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 15 September 2025 and were signed by:

C C Shaw - Director

1.	STATUTORY INFORMATION

Calum Shaw Consultancy Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

Straight line over 3 years

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2023

and 30 September 2024

3,210

DEPRECIATION

At 1 October 2023

and 30 September 2024

3,210

NET BOOK VALUE

At 30 September 2024

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.24

30.9.23

£

Other debtors

230,756

247,876

PAYE debtor

46

VAT

1,357

1,208

232,159

249,130

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.24

30.9.23

£

Bank loans and overdrafts

7,500

Directors' current accounts

7,700

7,033

Accruals and deferred income

1,519

1,588

16,719

16,121

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.9.24

30.9.23

£

Bank loans - 1-2 years

7,500

Bank loans - 2-5 years

3,900

11,900

11,400

19,400

8.	RELATED PARTY DISCLOSURES

At the year end the Director had a loan balance of £7,700 due to him (2023: £7,033) The loan from the Director carries no interest and is repayable on demand.

The company has provided funds to Cal's Properties Limited totalling £230,756 (2023 :£247,876). No interest is charged on these loans which are repayable on demand.

Cal's Properties Limited is related to the company by virtue of C C Shaw who is a Director and Shareholder in both companies.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is C C Shaw.

The ultimate controlling party is C C Shaw.