Gilani Consulting Ltd Accounts

GILANI CONSULTING LTD - Company Information






Gilani Consulting Ltd

	Company No. SC723221
		Information for Filing with The Registrar
		31 December 2023

The Director presents his report and the accounts for the period ended 31 December 2023.

Principal activities
The principal activity of the company during the period under review was 70229 - Management consultancy activities other than financial management.




Director

The Director who served at any time during the period was as follows:

M. Gilani







































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

M. Gilani
Director
07 February 2024

at	31 December 2023
Company No.		SC723221	Notes	2023	2023
				£	£
Fixed assets

	Tangible assets		4	122	134


				122	134
Current assets

	Debtors		5	1,240	-

	Cash at bank and in hand			39	7,293
				1,279	7,293
Creditors: Amount falling due within one year			6	(39,490)	(4,005)
Net current (liabilities)/assets				(38,211)	3,288
Total assets less current liabilities				(38,089)	3,422




Net (liabilities)/assets				(38,089)	3,422

Capital and reserves




	Profit and loss account		8	(38,089)	3,422

Total equity				(38,089)	3,422



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the period ended 31 December 2023 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 07 February 2024 and signed on its behalf by:
M. Gilani
Director
07 February 2024

for the period ended 31 December 2023

General information

Gilani Consulting Ltd is a private company limited by shares and incorporated in Scotland.

Its registered number is: SC723221

Its registered office is:

3 Queen Street

Edinburgh

Scotland

EH2 1JE

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3	Employees
			2023	2023
			Number	Number
		The average monthly number of employees (including directors) during the period:	1	1

4	Tangible fixed assets
			Fixtures, fittings and equipment	Total
			£	£
		Cost or revaluation
		At 1 March 2023	149	149




		At 31 December 2023	149	149
		Depreciation
		At 1 March 2023	15	15
		Charge for the year	12	12



		At 31 December 2023	27	27
		Net book values
		At 31 December 2023	122	122
		At 28 February 2023	134	134

5	Debtors
			2023	2023
			£	£


		Corporation tax recoverable	1,240	-





			1,240	-

6	Creditors:
		amounts falling due within one year
			2023	2023
			£	£




		Trade creditors	145	145

		Taxes and social security	-	1,240
		Loans from directors	38,145	1,420

		Accruals and deferred income	1,200	1,200
			39,490	4,005

Share Capital

One ordinary share at £1 fully paid.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

9	Dividends
			2023	2023
			£	£
		Dividends for the period:
		Dividends paid in the period	-	2,000

			-	2,000

		Dividends by type:

		Equity dividends	-	2,000
			-	2,000