Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-311trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2022-04-011falseNo description of principal activitytrue 09546844 2022-04-01 2023-03-31 09546844 2021-04-01 2022-03-31 09546844 2023-03-31 09546844 2022-03-31 09546844 c:Director1 2022-04-01 2023-03-31 09546844 d:OfficeEquipment 2022-04-01 2023-03-31 09546844 d:OfficeEquipment 2023-03-31 09546844 d:OfficeEquipment 2022-03-31 09546844 d:CurrentFinancialInstruments 2023-03-31 09546844 d:CurrentFinancialInstruments 2022-03-31 09546844 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 09546844 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 09546844 d:ShareCapital 2023-03-31 09546844 d:ShareCapital 2022-03-31 09546844 d:RetainedEarningsAccumulatedLosses 2023-03-31 09546844 d:RetainedEarningsAccumulatedLosses 2022-03-31 09546844 c:FRS102 2022-04-01 2023-03-31 09546844 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 09546844 c:FullAccounts 2022-04-01 2023-03-31 09546844 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 09546844 e:PoundSterling 2022-04-01 2023-03-31 iso4217:GBP xbrli:pure
Registered number: 09546844








DB CONSULTING (AUDIOLOGY SERVICES) LIMITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED  31 MARCH 2023

 
DB CONSULTING (AUDIOLOGY SERVICES) LIMITED
REGISTERED NUMBER: 09546844

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2023

2023
2022
Note
£
£

  

Current assets
  

Cash at bank and in hand
  
349
452

  
349
452

Creditors: amounts falling due within one year
 5 
(4,150)
(3,669)

Net current liabilities
  
 
 
(3,801)
 
 
(3,217)

Total assets less current liabilities
  
(3,801)
(3,217)

  

Net liabilities
  
(3,801)
(3,217)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(3,901)
(3,317)

  
(3,801)
(3,217)


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 November 2023.




Dawn P Bramham
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
DB CONSULTING (AUDIOLOGY SERVICES) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

DB Consulting (Audiology Services) Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is 30 Orange Street, London, WC2H 7HF.
The financial statements are presented in Sterling, which is the functional currency of the company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
33%
Straight Line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.4

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. 

Page 2

 
DB CONSULTING (AUDIOLOGY SERVICES) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.5

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of income and retained earnings.
Financial assets and liabilities are offset and the net amount reported in the Statement of Financial Position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 
2.6

Creditors

Short term creditors are measured at the transaction price.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).


4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 April 2022
900



At 31 March 2023

900



Depreciation


At 1 April 2022
900



At 31 March 2023

900



Net book value



At 31 March 2023
-



At 31 March 2022
-

Page 3

 
DB CONSULTING (AUDIOLOGY SERVICES) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
1,530
900

Other creditors
2,020
2,019

Accruals
600
750

4,150
3,669


 
Page 4