1 May 2024 false No description of principal activity Taxfiler 2024.6 SC265938 business:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC265938 2024-04-30 SC265938 2024-05-01 2025-04-30 SC265938 business:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 SC265938 business:FilletedAccounts 2024-05-01 2025-04-30 SC265938 2025-04-30 SC265938 business:Director1 2024-05-01 2025-04-30 SC265938 2024-04-30 SC265938 core:WithinOneYear 2025-04-30 SC265938 core:WithinOneYear 2024-04-30 SC265938 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-04-30 SC265938 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-04-30 SC265938 core:PreviouslyStatedAmount 2025-04-30 SC265938 core:PreviouslyStatedAmount 2024-04-30 SC265938 business:SmallEntities 2024-05-01 2025-04-30 SC265938 countries:Scotland 2024-05-01 2025-04-30 SC265938 core:ComputerEquipment 2024-05-01 2025-04-30 SC265938 core:ComputerEquipment 2024-04-30 SC265938 core:ComputerEquipment 2025-04-30 SC265938 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure
Company Registration No. SC265938 (Scotland)
ABC INVESTIGATION CONSULTANTS LTD. Unaudited accounts for the year ended 30 April 2025
ABC INVESTIGATION CONSULTANTS LTD. Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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ABC INVESTIGATION CONSULTANTS LTD. Company Information for the year ended 30 April 2025
Director
WILLIAM RANKIN
Company Number
SC265938 (Scotland)
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ABC INVESTIGATION CONSULTANTS LTD. Statement of financial position as at 30 April 2025
2025
2024
Notes
£
£
Called up share capital not paid
(1)
(1)
Fixed assets
Tangible assets
4
1,557
2,075
Current assets
Cash at bank and in hand
2,492
2,216
Creditors: amounts falling due within one year
5
(1,446)
(755)
Net current assets
1,046
1,461
Net assets
2,602
3,535
Capital and reserves
Profit and loss account
2,602
3,535
Shareholders' funds
2,602
3,535
For the year ending 30 April 2025 the company was entitled to exemption from audit 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 January 2026 and were signed on its behalf by
WILLIAM RANKIN Director Company Registration No. SC265938
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ABC INVESTIGATION CONSULTANTS LTD. Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
ABC INVESTIGATION CONSULTANTS LTD. is a private company, limited by shares, registered in Scotland, registration number SC265938.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
20% Straight Line
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 May 2024
2,593
At 30 April 2025
2,593
Depreciation
At 1 May 2024
518
Charge for the year
518
At 30 April 2025
1,036
Net book value
At 30 April 2025
1,557
At 30 April 2024
2,075
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
-
105
Loans from directors
796
-
Accruals
650
650
1,446
755
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ABC INVESTIGATION CONSULTANTS LTD. Notes to the Accounts for the year ended 30 April 2025
6
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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