I. H. Cowan Consultancy Ltd - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: SC430973 (Scotland)

Financial Statements

for the Year Ended 31 August 2018

for

I. H. Cowan Consultancy Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

I H Cowan

REGISTERED OFFICE:

121 Moffat Street

New Gorbals

Glasgow

G5 0ND

REGISTERED NUMBER:

SC430973 (Scotland)

ACCOUNTANTS:

R.G. Beattie & Co Ltd

Chartered Certified Accountants

121 Moffat Street

Glasgow

G5 OND

CURRENT ASSETS

Debtors

4

4,500

5,250

Cash at bank

21,513

12,540

26,013

17,790

CREDITORS

Amounts falling due within one year

5

9,173

9,353

NET CURRENT ASSETS

16,840

8,437

TOTAL ASSETS LESS CURRENT LIABILITIES

16,840

8,437

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

16,740

8,337

SHAREHOLDERS' FUNDS

16,840

8,437

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2018 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 of Part 15 of the Companies Act 2006 relating to small companies.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director on 23 July 2019 and were signed by:

I H Cowan - Director

1.	STATUTORY INFORMATION

I. H. Cowan 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2017 - NIL ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.18

31.8.17

£

£

Prepaid charges &

accrued income

4,500

5,250

4,500

5,250

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.18

31.8.17

£

£

Trade creditors & accruals

613

803

Tax

6,897

8,165

Directors' current accounts

1,663

385

9,173

9,353