2022-09-012023-08-312023-08-31false03740779DIFFERENTIA 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DIFFERENTIA LIMITED

Registered Number
03740779
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2023

DIFFERENTIA LIMITED
Company Information
for the year from 1 September 2022 to 31 August 2023

Directors

PARDUE, Stephen Victor
STUBBS, Claire

Company Secretary

STUBBS, Claire

Registered Address

Queens Hall
Beaumont Street
Hexham
NE46 3LS

Registered Number

03740779 (England and Wales)
DIFFERENTIA LIMITED
Statement of Financial Position
31 August 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets314,52414,810
14,52414,810
Current assets
Debtors10,29613,719
Cash at bank and on hand56,61964,943
66,91578,662
Creditors amounts falling due within one year(27,670)(13,065)
Net current assets (liabilities)39,24565,597
Total assets less current liabilities53,76980,407
Net assets53,76980,407
Capital and reserves
Called up share capital22
Profit and loss account53,76780,405
Shareholders' funds53,76980,407
The financial statements were approved and authorised for issue by the Board of Directors on 1 March 2024, and are signed on its behalf by:
PARDUE, Stephen Victor
Director
Registered Company No. 03740779
DIFFERENTIA LIMITED
Notes to the Financial Statements
for the year ended 31 August 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Plant and machinery20-
Office Equipment-10
2.Average number of employees

20232022
Average number of employees during the year22
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 September 2219,867
Additions2,809
At 31 August 2322,676
Depreciation and impairment
At 01 September 225,058
Charge for year3,094
At 31 August 238,152
Net book value
At 31 August 2314,524
At 31 August 2214,810