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Registered number: 4554375
DIFFERENT DYNAMICS LTD
Unaudited Financial Statements
For The Year Ended 31 December 2023
Haqqi Accountancy Services
MAAT
25 Cloudesdale Road
Balham
London
SW17 8ET
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 4554375
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 5,250 7,000
Tangible Assets 4 3,128 2,308
8,378 9,308
CURRENT ASSETS
Debtors 5 121 19,440
Cash at bank and in hand 113,148 197,665
113,269 217,105
Creditors: Amounts Falling Due Within One Year 6 (6,130 ) (16,424 )
NET CURRENT ASSETS (LIABILITIES) 107,139 200,681
TOTAL ASSETS LESS CURRENT LIABILITIES 115,517 209,989
NET ASSETS 115,517 209,989
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 115,515 209,987
SHAREHOLDERS' FUNDS 115,517 209,989
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Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Michael Lewis
Director
8 April 2024
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
1.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
1.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of twenty years.
1.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2023 2022
Office and administration 1 1
1 1
3. Intangible Assets
Goodwill
£
Cost
As at 1 January 2023 35,000
As at 31 December 2023 35,000
Amortisation
As at 1 January 2023 28,000
Provided during the period 1,750
As at 31 December 2023 29,750
Net Book Value
As at 31 December 2023 5,250
As at 1 January 2023 7,000
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4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2023 - 838 10,944 11,782
Additions 1,551 - 312 1,863
As at 31 December 2023 1,551 838 11,256 13,645
Depreciation
As at 1 January 2023 - 829 8,645 9,474
Provided during the period 388 80 575 1,043
As at 31 December 2023 388 909 9,220 10,517
Net Book Value
As at 31 December 2023 1,163 (71 ) 2,036 3,128
As at 1 January 2023 - 9 2,299 2,308
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 19,440
Other taxes and social security 121 -
121 19,440
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors (1 ) (1 )
Bank loans and overdrafts 253 -
Corporation tax 411 11,827
Other taxes and social security - 14
VAT 5,467 4,584
6,130 16,424
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Value Number 2023 2022
Allotted, called up and fully paid £ £ £
Ordinary Shares 1 2 2 2
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8. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 82,255 52,449
82,255 52,449
9. Ultimate Controlling Party
The company's ultimate controlling party is by virtue of his ownership of 100% of the issued share capital in the company.
10. General Information
DIFFERENT DYNAMICS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 4554375 . The registered office is 57 Vernon Avenue, Raynes Park, London, SW20 8BN.
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