A9 Consulting Limited - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: SC383715 (Scotland)

Abridged Unaudited Financial Statements for the Year Ended 31 August 2018

for

A9 Consulting Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms Y M Brown

Dr E Donnelly

REGISTERED OFFICE:

Birchfield House

Wester Kirkhill

Inverness

Highland

IV5 7PF

REGISTERED NUMBER:

SC383715 (Scotland)

ACCOUNTANTS:

Viewfield Accountancy Practice Ltd

Hillview

High Street

Beauly

Inverness-shire

IV4 7BT

FIXED ASSETS

Tangible assets

4

778

1,038

CURRENT ASSETS

Debtors

37,568

25,289

Cash at bank

25,754

39,309

63,322

64,598

CREDITORS

Amounts falling due within one year

26,123

31,683

NET CURRENT ASSETS

37,199

32,915

TOTAL ASSETS LESS CURRENT LIABILITIES

37,977

33,953

PROVISIONS FOR LIABILITIES

148

197

NET ASSETS

37,829

33,756

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

37,827

33,754

SHAREHOLDERS' FUNDS

37,829

33,756

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 directors acknowledge their 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 August 2018 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors on 28 January 2019 and were signed on its behalf by:

Dr E Donnelly - Director

Ms Y M Brown - Director

1.	STATUTORY INFORMATION

A9 Consulting Limited 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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 for goods supplied and

services rendered, net of discounts and Value Added Tax.

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. Turnover is recognised when the amount of turnover can

be measured reliably, it is probable that the Company will receive the consideration due under the contract, the

stage of completion of the contract at the end of the reporting period can be measured reliably and when the

costs incurred and the costs to complete the contract can be measured reliably.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to

the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or

substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance

sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from

those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that

have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the

timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they

will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 September 2017

and 31 August 2018

2,114

DEPRECIATION

At 1 September 2017

1,076

Charge for year

260

At 31 August 2018

1,336

NET BOOK VALUE

At 31 August 2018

778

At 31 August 2017

1,038

5.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2018 and

31 August 2017:

31.8.18

31.8.17

£

£

Dr E Donnelly and Ms Y M Brown

Balance outstanding at start of year

11,690

15,050

Amounts advanced

45,403

58,019

Amounts repaid

(46,564

)

(61,379

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

10,529

11,690

This loan is unsecured, interest free and has no fixed terms for repayment. The loan account was repaid by

dividend on 7 September 2018.