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Company Registration No. SC422310 (Scotland)
RL Management Consultancy Limited Unaudited accounts for the year ended 30 April 2026
RL Management Consultancy Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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RL Management Consultancy Limited Company Information for the year ended 30 April 2026
Director
R Logan
Company Number
SC422310 (Scotland)
Registered Office
21 Albert Drive Bearsden Glasgow G61 2PF
Accountants
Assenti & Noble Ltd 18 Mosshead Road Bearsden Glasgow G61 3HN
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RL Management Consultancy Limited Statement of financial position as at 30 April 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
32,202
38,652
Current assets
Debtors
5
11,477
3,252
Cash at bank and in hand
21,087
19,111
32,564
22,363
Creditors: amounts falling due within one year
6
(48,788)
(47,455)
Net current liabilities
(16,224)
(25,092)
Total assets less current liabilities
15,978
13,560
Provisions for liabilities
Deferred tax
(6,118)
-
Net assets
9,860
13,560
Capital and reserves
Called up share capital
7
1
1
Profit and loss account
9,859
13,559
Shareholders' funds
9,860
13,560
For the year ending 30 April 2026 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 her 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 15 July 2026 and were signed on its behalf by
R Logan Director Company Registration No. SC422310
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RL Management Consultancy Limited Notes to the Accounts for the year ended 30 April 2026
1
Statutory information
RL Management Consultancy Limited is a private company, limited by shares, registered in Scotland, registration number SC422310. The registered office is 21 Albert Drive, Bearsden, Glasgow, G61 2PF.
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.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents invoiced fees to external customers, excluding value added tax.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
15% reducing balance
Computer equipment
25% straight line
4
Tangible fixed assets
Motor vehicles
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 May 2025
43,498
15,966
59,464
Additions
-
899
899
Disposals
-
(1,448)
(1,448)
At 30 April 2026
43,498
15,417
58,915
Depreciation
At 1 May 2025
6,525
14,287
20,812
Charge for the year
5,546
1,079
6,625
On disposals
-
(724)
(724)
At 30 April 2026
12,071
14,642
26,713
Net book value
At 30 April 2026
31,427
775
32,202
At 30 April 2025
36,973
1,679
38,652
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RL Management Consultancy Limited Notes to the Accounts for the year ended 30 April 2026
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
11,477
-
Accrued income and prepayments
-
527
Other debtors
-
2,725
11,477
3,252
6
Creditors: amounts falling due within one year
2026
2025
£
£
Taxes and social security
956
-
Loans from directors
47,232
46,855
Accruals
600
600
48,788
47,455
7
Share capital
2026
2025
£
£
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
8
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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