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# LAINGS CONSULTANCY LTD

## Company Registration Number:
SC805891 (Scotland)

## Unaudited statutory accounts for the year ended 30 April 2025

## Period of accounts

## Start date: 5 April 2024

## End date: 30 April 2025

# LAINGS CONSULTANCY LTD

## Contents of the Financial Statements

for the Period Ended 30 April 2025

Directors report |
Balance sheet |
Additional notes |
Balance sheet notes |

# LAINGS CONSULTANCY LTD

Directors' report period ended 30 April 2025

The directors present their report with the financial statements of the company for the period ended 30 April 2025

Principal activities of the company

Consultancy Services

Directors

The directors shown below have held office during the whole of the period from
5 April 2024 to 30 April 2025

Angus Laing
Louise Laing

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
22 December 2025

And signed on behalf of the board by:
Name: Angus Laing
Status: Director

# LAINGS CONSULTANCY LTD

## Balance sheet

As at 30 April 2025

| Notes | 13 months to 30 April 2025
--- | --- | ---
|  | £
Current assets
Debtors: | 3 | 5,325 |
Cash at bank and in hand: |  | 2,632 |
Total current assets: |  | 7,957
Creditors: amounts falling due within one year: | 4 | ( 7,309 ) |
Net current assets (liabilities): |  | 648
Total assets less current liabilities: |  | 648
Total net assets (liabilities): |  | 648
Capital and reserves
Called up share capital: |  | 1 |
Profit and loss account: |  | 647 |
Total Shareholders' funds: |  | 648

The notes form part of these financial statements

# LAINGS CONSULTANCY LTD

## Balance sheet statements

For the year ending 30 April 2025 the company was entitled to exemption 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 22 December 2025
and signed on behalf of the board by:

Name: Angus Laing
Status: Director

The notes form part of these financial statements

# LAINGS CONSULTANCY LTD

## Notes to the Financial Statements

for the Period Ended 30 April 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied. It is recognised to the extent that it is probable that the economic benefit will flow to the Company and the turnover can be reliably measured. The following criteria must also be met before turnover is recognised: 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.

  Other accounting policies

  Judgements and key sources of estimated uncertainty The preparation of the financial statements requires management to make judgements estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances Corporation Tax The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Impairment of fixed assets At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that these assets have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss if Any. Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. The recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value, using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. Retirement benefits Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. Going concern After reviewing the forecasts and projections, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing it financial statements.

# LAINGS CONSULTANCY LTD

## Notes to the Financial Statements

for the Period Ended 30 April 2025

- ## 2. Employees

  | 13 months to 30 April 2025
  --- | ---
  Average number of employees during the period | 2 |

# LAINGS CONSULTANCY LTD

## Notes to the Financial Statements

for the Period Ended 30 April 2025

## 3. Debtors

| 13 months to 30 April 2025
--- | ---
| £
Trade debtors | 5,325 |
Total | 5,325

# LAINGS CONSULTANCY LTD

## Notes to the Financial Statements

for the Period Ended 30 April 2025

## 4. Creditors: amounts falling due within one year note

| 13 months to 30 April 2025
--- | ---
| £
Taxation and social security | 4,609 |
Accruals and deferred income | 2,700 |
Total | 7,309