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2020-12-01 2021-12-31 11042361 frs-bus:Original frs-core:CurrencyRisk 2020-12-01 2021-12-31 11042361 frs-bus:Original frs-core:MarketRisk 2020-12-01 2021-12-31 11042361 frs-bus:Original frs-core:InterestRateRisk 2020-12-01 2021-12-31 11042361 frs-bus:Original frs-core:DeferredTaxation 2020-12-01 2021-12-31 11042361 frs-bus:Original frs-core:DeferredTaxation 2020-11-30 11042361 frs-bus:Original frs-core:DeferredTaxation 2021-12-31 11042361 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2020-12-01 2021-12-31 11042361 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2020-11-30 11042361 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-12-31 11042361 frs-bus:Original frs-core:ProvisionsDeferredTax 2021-12-31 11042361 frs-bus:Original frs-core:OtherDeferredTax 2021-12-31 11042361 frs-bus:Original frs-core:AcceleratedTaxDepreciationDeferredTax 2021-12-31 11042361 frs-bus:Original frs-core:TaxLossesCarry-forwardsDeferredTax 2021-12-31 11042361 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2020-12-01 2021-12-31 11042361 frs-bus:Original frs-core:CurrentFinancialInstruments 19 2021-12-31 11042361 frs-bus:Original frs-core:Non-currentFinancialInstruments 19 2021-12-31 11042361 frs-bus:Original 20 2020-12-01 2021-12-31 11042361 frs-bus:Original frs-core:CurrentFinancialInstruments 20 2021-12-31 11042361 frs-bus:Original frs-core:Non-currentFinancialInstruments 20 2021-12-31 11042361 frs-bus:Original dpl-frs:Item1 2020-12-01 2021-12-31 11042361 frs-bus:Original dpl-frs:Item1 2020-11-30 11042361 frs-bus:Original dpl-frs:Item1 2021-12-31 11042361 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2020-12-01 2021-12-31 11042361 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2020-11-30 11042361 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-12-31 11042361 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item1 2020-12-01 2021-12-31 11042361 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-12-01 2021-12-31 11042361 frs-bus:Original dpl-frs:Item2 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Registered number: 11042361
Desmog UK Limited
Directors' Report and
Financial Statements
For The Year Ended 31 December 2022
Directors' Report and Financial Statements
Contents
Page
Company Information 1
Directors' Report 2—3
Accountant's Report 4
Income and Expenditure Account 5
Balance Sheet 6—7
Notes to the Financial Statements 8—9
Page 1
Company Information
Directors Mohamed Adow
Brendan Demelle
Rosalind Donald
Sophie Marjanac
Christopher Shaw
Richard Folland
Company Number 11042361
Registered Office 5 Brayford Square
London
E1 0SG
Accountants Third Sector Accountancy Limited
Chartered Accountants and Registered Auditors
Holyoake House
Hanover Street
Manchester
M60 0AS
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Directors' Report
The directors present their report and the financial statements for the year ended 31 December 2022 .
Directors
The directors who held office during the year were as follows:
Mohamed Adow
Brendan Demelle
Rosalind Donald
Matthew Hope Resigned 31/03/2022
Sophie Marjanac
Christopher Shaw
Richard Folland
Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing the financial statements the directors are required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has 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.
On behalf of the board
Brendan Demelle
Director
02/11/2023
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Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Desmog UK Limited for the year ended 31 December 2022
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Desmog UK Limited for the year ended 31 December 2022 which comprise the Income and Expenditure Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Desmog UK Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Desmog UK Limited and state those matters that we have agreed to state to the directors of Desmog UK Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Desmog UK Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Desmog UK Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Desmog UK Limited . You consider that Desmog UK Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Desmog UK Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
03/11/2023
Third Sector Accountancy Limited
Chartered Accountants and Registered Auditors
Holyoake House
Hanover Street
Manchester
M60 0AS
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Income and Expenditure Account
31 December 2022 31 December 2021
Notes £ £
TURNOVER 586,594 325,845
GROSS SURPLUS 586,594 325,845
Administrative expenses (426,772 ) (307,391 )
OPERATING SURPLUS AND SURPLUS FOR THE FINANCIAL YEAR 159,822 18,454
The notes on pages 8 to 9 form part of these financial statements.
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Balance Sheet
31 December 2022 31 December 2021
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 101,691 900
Cash at bank and in hand 216,735 52,711
318,426 53,611
Creditors: Amounts Falling Due Within One Year 5 (139,250 ) (34,257 )
NET CURRENT ASSETS (LIABILITIES) 179,176 19,354
TOTAL ASSETS LESS CURRENT LIABILITIES 179,176 19,354
NET ASSETS 179,176 19,354
Income and Expenditure Account 179,176 19,354
MEMBERS' FUNDS 179,176 19,354
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For the year ending 31 December 2022 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
Brendan Demelle
Director
02/11/2023
The notes on pages 8 to 9 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Desmog UK Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 11042361 . The registered office is 5 Brayford Square, London, E1 0SG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The company is a public benefit entity in terms of FRS102.
2.2. Turnover
Turnover includes grants received and receivable.
2.3. Government Grant
Grants are recognised in the income and expenditure account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income and expenditure account. Grants towards general activities of the entity over a specific period are recognised in the income and expenditure account over that period.
All grants in the income and expenditure account are recognised when all conditions for receipt have been complied with.
2.4. True and fair override - non government grants
During the period the company received non-government grants in advance totalling £122,338. According to Section PBE34.67 of FRS102, it is not permitted for a public benefit entity to use the accruals model for a non-government grant. The underlying substance of the non-government grants received in the period is the same as government grants, and so the directors have chosen to override PBE34.67 in order to show a true and fair view, and account for the non-government grants on the accruals basis, on the same basis as government grants.
The directors confirm that the accounts show a true and fair view.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 7 (2021: 5)
7 5
4. Debtors
31 December 2022 31 December 2021
£ £
Due within one year
Prepayments and accrued income 101,691 900
101,691 900
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5. Creditors: Amounts Falling Due Within One Year
31 December 2022 31 December 2021
£ £
Trade creditors 3,323 -
Other taxes and social security 8,351 -
Net wages 197 -
Deferred grant income 122,339 32,937
Accruals and deferred income 5,040 1,320
139,250 34,257
6. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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