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REGISTERED NUMBER: 07606174 (England and Wales)













FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 MARCH 2023

FOR

D3 CONSULTING LIMITED

D3 CONSULTING LIMITED (REGISTERED NUMBER: 07606174)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 MARCH 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D3 CONSULTING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 MARCH 2023







DIRECTOR: Mr M Bjerregaard





REGISTERED OFFICE: Lower Court
Littlehempston
Totnes
Devon
TQ9 6LU





REGISTERED NUMBER: 07606174 (England and Wales)





ACCOUNTANTS: Marsland Nash Associates
Chartered Tax Advisers, Accountants
and Business Consultants
Vantage Point House
Silverhills Road
Decoy Industrial Estate
Newton Abbot
Devon
TQ12 5ND

D3 CONSULTING LIMITED (REGISTERED NUMBER: 07606174)

BALANCE SHEET
30 MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 40,013 53,350
Tangible assets 5 4,067 4,282
44,080 57,632

CURRENT ASSETS
Debtors 6 200,420 162,206
Cash at bank 156,670 69,717
357,090 231,923
CREDITORS
Amounts falling due within one year 7 174,973 72,017
NET CURRENT ASSETS 182,117 159,906
TOTAL ASSETS LESS CURRENT LIABILITIES 226,197 217,538

CREDITORS
Amounts falling due after more than one
year

8

-

41,667
NET ASSETS 226,197 175,871

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 225,197 174,871
SHAREHOLDERS' FUNDS 226,197 175,871

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

D3 CONSULTING LIMITED (REGISTERED NUMBER: 07606174)

BALANCE SHEET - continued
30 MARCH 2023


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

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

The financial statements were approved by the director and authorised for issue on 6 November 2023 and were signed by:





Mr M Bjerregaard - Director


D3 CONSULTING LIMITED (REGISTERED NUMBER: 07606174)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 MARCH 2023


1. STATUTORY INFORMATION

D3 Consulting Limited is a private company, limited by shares , registered in England and Wales. 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - Nil
Fixtures and fittings - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 4 ) .

D3 CONSULTING LIMITED (REGISTERED NUMBER: 07606174)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 MARCH 2023


4. INTANGIBLE FIXED ASSETS
Development
costs
£   
COST
At 31 March 2022
and 30 March 2023 133,372
AMORTISATION
At 31 March 2022 80,022
Amortisation for year 13,337
At 30 March 2023 93,359
NET BOOK VALUE
At 30 March 2023 40,013
At 30 March 2022 53,350

5. TANGIBLE FIXED ASSETS
Fixtures
Short and
leasehold fittings Totals
£    £    £   
COST
At 31 March 2022 4,151 12,502 16,653
Additions - 1,662 1,662
At 30 March 2023 4,151 14,164 18,315
DEPRECIATION
At 31 March 2022 1,314 11,057 12,371
Charge for year 415 1,462 1,877
At 30 March 2023 1,729 12,519 14,248
NET BOOK VALUE
At 30 March 2023 2,422 1,645 4,067
At 30 March 2022 2,837 1,445 4,282

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 179,902 143,192
Amounts owed by associates - 15,000
Directors' current accounts - 1,309
VAT 14,106 -
Prepayments 6,412 2,705
200,420 162,206

D3 CONSULTING LIMITED (REGISTERED NUMBER: 07606174)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 MARCH 2023


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 62,654 42,877
Amounts owed to associates 12,000 -
Tax 59,191 20,228
Social security and other taxes 4,917 -
VAT - 5,758
Other creditors 1,096 1,107
Directors' current accounts 32,936 -
Accrued expenses 2,179 2,047
174,973 72,017

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans - 2-5 years - 41,667

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 30 March 2023 and the period ended 30 March 2022:

2023 2022
£    £   
Mr M Bjerregaard
Balance outstanding at start of year 1,309 -
Amounts advanced 12,064 1,309
Amounts repaid (46,309 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (32,936 ) 1,309

10. RELATED PARTY DISCLOSURES

During the year, total dividends of £35,000 were paid to the director .

During the period the company borrowed from Contigo Tor Ltd, a company Mr M Bjerregaard, Director, is also a Director of. At the year end the balance owing to Contigo Tor Ltd was £12,000 (2022: £8,000 debtor). The loan is unsecured, interest free and repayable on demand.