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Registration number: 07401211

Design Fire Consultants Ltd

Annual Report and Unaudited Financial Statements

for the Year Ended 30 November 2021

 

Design Fire Consultants Ltd

Contents

Balance Sheet

1

Notes to the Unaudited Financial Statements

2 to 7

 

Design Fire Consultants Ltd

(Registration number: 07401211)
Balance Sheet as at 30 November 2021

Note

2021
£

2020
£

Fixed assets

 

Tangible assets

4

60,987

47,553

Current assets

 

Debtors

5

988,974

861,698

Cash at bank and in hand

 

641,795

685,690

 

1,630,769

1,547,388

Creditors: Amounts falling due within one year

6

(481,448)

(518,042)

Net current assets

 

1,149,321

1,029,346

Total assets less current liabilities

 

1,210,308

1,076,899

Provisions for liabilities

(13,449)

(9,035)

Net assets

 

1,196,859

1,067,864

Capital and reserves

 

Called up share capital

7

5

7

Capital redemption reserve

1

-

Retained earnings

1,196,853

1,067,857

Shareholders' funds

 

1,196,859

1,067,864

For the financial year ending 30 November 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 26 August 2022 and signed on its behalf by:
 

.........................................
J Joinson
Director

 

Design Fire Consultants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2021

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Tarn House 77 High Street
Yeadon
Leeds
West Yorkshire
LS19 7SP
England

The principal place of business is:
Calls Wharf
2 The Calls
Leeds
LS2 7JU

These financial statements were authorised for issue by the Board on 26 August 2022.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

 

Design Fire Consultants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2021 (continued)

2

Accounting policies (continued)

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office equipment

25% on reducing balance

Computer equipment

33.33% on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

 

Design Fire Consultants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2021 (continued)

2

Accounting policies (continued)

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 34 (2020 - 29).

 

Design Fire Consultants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2021 (continued)

4

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 December 2020

135,751

135,751

Additions

48,231

48,231

Disposals

(35,565)

(35,565)

At 30 November 2021

148,417

148,417

Depreciation

At 1 December 2020

88,198

88,198

Charge for the year

28,189

28,189

Eliminated on disposal

(28,957)

(28,957)

At 30 November 2021

87,430

87,430

Carrying amount

At 30 November 2021

60,987

60,987

At 30 November 2020

47,553

47,553

5

Debtors

2021
£

2020
£

Trade debtors

963,771

840,276

Prepayments

15,295

15,334

Other debtors

9,908

6,088

988,974

861,698

 

Design Fire Consultants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2021 (continued)

6

Creditors

Creditors: amounts falling due within one year

2021
£

2020
£

Due within one year

Trade creditors

30,289

30,640

Taxation and social security

432,852

464,680

Accruals and deferred income

3,600

3,450

Other creditors

14,707

19,272

481,448

518,042

7

Share capital

Allotted, called up and fully paid shares

 

2021

2020

 

No.

£

No.

£

'A' ordinary shares of £0.01 each

480

5

600

6

'B' ordinary shares of £0.00 each

4,000

-

5,000

1

 

4,480

5

5,600

7

 

Design Fire Consultants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2021 (continued)

8

Related party transactions

Summary of transactions with other related parties

During the year the company made the following related party transactions:
J Joinson
(Director and shareholder)
During the period a loan was provided to the company. At the balance sheet date the amount due to J Joinson
was £0 (2020- £2,431).

C Howard
(Director and shareholder until 31.03.2021)
During the period a loan was provided to the company. At the balance sheet date the amount due to C Howard
was £0 (2020 - £2,590).

I S MacFarlane
(Director and shareholder)
During the period a loan was provided to the company. At the balance sheet date the amount due to I S
MacFarlane was £0 (2020 - £130).

A S Monaghan
(Director and shareholder)
During the period a loan was provided to the company. At the balance sheet date the amount due to A S
Monaghan was £0 (2020 - £10).

N A Butterworth
(Director and shareholder)
During the period a loan was provided to the company. At the balance sheet date the amount due to N A
Butterworth was £0 (2020 - £1,011).