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IRIS Accounts Production v17.2.1.52 SC537368 Board of Directors 7.6.16 30.6.17 30.6.17 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureSC5373682016-06-06SC5373682017-06-30SC5373682016-06-072017-06-30SC5373682016-06-06SC537368ns15:Scotland2016-06-072017-06-30SC537368ns14:PoundSterling2016-06-072017-06-30SC537368ns10:Director12016-06-072017-06-30SC537368ns10:PrivateLimitedCompanyLtd2016-06-072017-06-30SC537368ns10:SmallEntities2016-06-072017-06-30SC537368ns10:AuditExempt-NoAccountantsReport2016-06-072017-06-30SC537368ns10:SmallCompaniesRegimeForDirectorsReport2016-06-072017-06-30SC537368ns10:SmallCompaniesRegimeForAccounts2016-06-072017-06-30SC537368ns10:FullAccounts2016-06-072017-06-30SC537368ns10:Director22016-06-072017-06-30SC537368ns10:RegisteredOffice2016-06-072017-06-30SC537368ns5:CurrentFinancialInstruments2017-06-30SC537368ns5:ShareCapital2017-06-30SC537368ns5:RetainedEarningsAccumulatedLosses2017-06-30SC537368ns5:PlantMachinery2016-06-072017-06-30SC537368ns5:PlantMachinery2017-06-30SC537368ns5:CurrentFinancialInstrumentsns5:WithinOneYear2017-06-30


REGISTERED NUMBER: SC537368 (Scotland)
















Unaudited Financial Statements

for the Period 7 June 2016 to 30 June 2017

for

Leman Consulting Limited

Leman Consulting Limited (Registered number: SC537368)






Contents of the Financial Statements
for the Period 7 June 2016 to 30 June 2017




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Leman Consulting Limited

Company Information
for the Period 7 June 2016 to 30 June 2017







DIRECTORS: Dr J A Leman
S J Holden





REGISTERED OFFICE: 147 Bath Street
Glasgow
G2 4SN





REGISTERED NUMBER: SC537368 (Scotland)





ACCOUNTANTS: Gillespie & Anderson
147 Bath Street
Glasgow
G2 4SN

Leman Consulting Limited (Registered number: SC537368)

Balance Sheet
30 June 2017

Notes £    £   
FIXED ASSETS
Tangible assets 4 840

CURRENT ASSETS
Debtors 5 5,980
Cash at bank 73,494
79,474
CREDITORS
Amounts falling due within one year 6 26,620
NET CURRENT ASSETS 52,854
TOTAL ASSETS LESS CURRENT
LIABILITIES

53,694

PROVISIONS FOR LIABILITIES 160
NET ASSETS 53,534

CAPITAL AND RESERVES
Called up share capital 2
Retained earnings 53,532
53,534

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2017.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2017 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.

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 11 October 2017 and were signed on its behalf
by:



S J Holden - Director


Leman Consulting Limited (Registered number: SC537368)

Notes to the Financial Statements
for the Period 7 June 2016 to 30 June 2017

1. STATUTORY INFORMATION

Leman 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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, excluding discounts, rebates,
value added tax and other sales taxes.

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 etc - 33% on cost

Taxation
Taxation for the period 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 period 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 period was 2 .

Leman Consulting Limited (Registered number: SC537368)

Notes to the Financial Statements - continued
for the Period 7 June 2016 to 30 June 2017

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
Additions 1,259
At 30 June 2017 1,259
DEPRECIATION
Charge for period 419
At 30 June 2017 419
NET BOOK VALUE
At 30 June 2017 840

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 5,980

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Taxation and social security 13,051
Other creditors 13,569
26,620