REGISTERED NUMBER: SC594927 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 September 2024

for

Chlodan Consultancy Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

W I Main

REGISTERED OFFICE:

Hawthornbank

23 Scotts Place

Selkirk

TD7 4DP

REGISTERED NUMBER:

SC594927 (Scotland)

FIXED ASSETS

Tangible assets

4

-

25,449

CURRENT ASSETS

Debtors

5

8,651

36,477

Cash at bank

20,470

15,154

29,121

51,631

CREDITORS

Amounts falling due within one year

6

21,598

47,207

NET CURRENT ASSETS

7,523

4,424

TOTAL ASSETS LESS CURRENT LIABILITIES

7,523

29,873

CREDITORS

Amounts falling due after more than one year

7

-

2,382

NET ASSETS

7,523

27,491

CAPITAL AND RESERVES

Called up share capital

8

10

10

Retained earnings

9

7,513

27,481

SHAREHOLDERS' FUNDS

7,523

27,491

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 September 2025 and were signed by:

W I Main - Director

1.	STATUTORY INFORMATION

Chlodan Consultancy Ltd 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

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 1 (2023 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2023

33,932

Reclassification/transfer

(33,932

)

At 30 September 2024

-

DEPRECIATION

At 1 October 2023

8,483

Charge for year

(3,223

)

Reclassification/transfer

(5,260

)

At 30 September 2024

-

NET BOOK VALUE

At 30 September 2024

-

At 30 September 2023

25,449

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.24

30.9.23

£

£

Trade debtors

-

26,429

Amounts owed by group undertakings

8,651

10,048

8,651

36,477

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.24

30.9.23

£

£

Bank loans and overdrafts

-

2,787

Trade creditors

-

163

Taxation and social security

16,923

23,176

Other creditors

4,675

21,081

21,598

47,207

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.24

30.9.23

£

£

Bank loans

-

2,382

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.24

30.9.23

value:

£

£

1,000

Ordinary

£0.01

10

10

9.

RESERVES

Retained

earnings

£

At 1 October 2023

27,481

Profit for the year

61,088

Dividends

(81,056

)

At 30 September 2024

7,513

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2024 and 30 September 2023:

30.9.24

30.9.23

£

£

**UNKNOWN DIRECTOR 1**

Balance outstanding at start of year

-

(85,865

)

Amounts advanced

-

98,878

Amounts repaid

(4,675

)

(17,570

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(4,675

)

(4,557

)

**

BALANCE OUTSTANDING AT START OF YEAR FOR CURRENT YEAR AS SHOWN ABOVE

-

DOES NOT AGREE TO BALANCE OUTSTANDING AT END OF YEAR FOR LAST YEAR

(4,557

)

PLEASE CHECK CLIENT SCREEN - NOTES TO FINANCIAL STATEMENTS - OTHER DISCLOSURES - TRANSACTIONS WITH DIRECTORS - DIRECTORS' ADVANCES AND CREDITS - FOR BOTH CURRENT AND LAST YEARS

Loan finance has been provided by the Director. This loan finance is provided with flexible repayment terms.