ACCOUNTS - Final Accounts preparation

Registered number: SC809084

MAHMOOD CONSULTANCY LIMITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 JUNE 2025

MAHMOOD CONSULTANCY LIMITED

COMPANY INFORMATION

Directors	Mrs A Mahmood (appointed 30 April 2024)
	Dr T Mahmood (appointed 30 April 2024)


Registered number	SC809084


Registered office	Pentland House
	Saltire Centre
	Glenrothes
	Fife
	KY6 2AH


Accountants	EQ Accountants Limited
	Chartered Accountants
	Pentland House
	Saltire Centre
	Glenrothes
	Fife
	KY6 2AH

MAHMOOD CONSULTANCY LIMITED

REGISTERED NUMBER: SC809084

STATEMENT OF FINANCIAL POSITION

AS AT 30 JUNE 2025

		2025
		£


Current assets
Cash at bank and in hand		63,634
		63,634
Creditors: amounts falling due within one year	4	(17,526)
Net current assets			46,108
Total assets less current liabilities			46,108

Net assets			46,108

Capital and reserves
Called up share capital	5	100
Profit and loss account		46,008
		46,108

Page 1

MAHMOOD CONSULTANCY LIMITED

REGISTERED NUMBER: SC809084

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 30 JUNE 2025

The directors consider 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 period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 income and retained earnings 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 on 18 December 2025.

Dr T Mahmood

Director

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

Page 2

MAHMOOD CONSULTANCY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 JUNE 2025

1.	General information

Mahmood Consultancy Limited is a private company, limited by shares, incorporated in Scotland with registration number SC809084. The registered office is Pentland House, Saltire Centre, Glenrothes, Fife, KY6 2AH.

The financial activity statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

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

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of turnover can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

MAHMOOD CONSULTANCY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 JUNE 2025

2.Accounting policies (continued)

2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

2.4

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Employees

The average monthly number of employees, including directors, during the period was 2.

Page 4

MAHMOOD CONSULTANCY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 JUNE 2025

4.	Creditors: Amounts falling due within one year
		2025
		£

	Trade creditors	681
	Other taxation and social security	13,604
	Other creditors	1,081
	Accruals and deferred income	2,160
		17,526

5.	Share capital
		2025
		£

		Allotted, called up and fully paid

		50 Ordinary Share A shares of £1.00 each	50
		50 Ordinary Share B shares of £1.00 each	50

			100

During the period the company issued 100 Ordinary shares of £1 each.

Page 5