2023-04-012024-03-312024-03-31false07172422THE UK INTERIOR DESIGN BUREAU LTD.2024-07-30iso4217:GBPxbrli:pure071724222023-04-01071724222024-03-31071724222023-04-012024-03-31071724222022-04-01071724222023-03-31071724222022-04-012023-03-3107172422bus:SmallEntities2023-04-012024-03-3107172422bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3107172422bus:FullAccounts2023-04-012024-03-3107172422bus:PrivateLimitedCompanyLtd2023-04-012024-03-3107172422core:WithinOneYear2024-03-3107172422core:AfterOneYear2024-03-3107172422core:WithinOneYear2023-03-3107172422core:AfterOneYear2023-03-3107172422core:ShareCapital2024-03-3107172422core:SharePremium2024-03-3107172422core:RevaluationReserve2024-03-3107172422core:OtherReservesSubtotal2024-03-3107172422core:RetainedEarningsAccumulatedLosses2024-03-3107172422core:ShareCapital2023-03-3107172422core:SharePremium2023-03-3107172422core:RevaluationReserve2023-03-3107172422core:OtherReservesSubtotal2023-03-3107172422core:RetainedEarningsAccumulatedLosses2023-03-3107172422core:LandBuildings2024-03-3107172422core:PlantMachinery2024-03-3107172422core:Vehicles2024-03-3107172422core:FurnitureFittings2024-03-3107172422core:OfficeEquipment2024-03-3107172422core:NetGoodwill2024-03-3107172422core:IntangibleAssetsOtherThanGoodwill2024-03-3107172422core:ListedExchangeTraded2024-03-3107172422core:UnlistedNon-exchangeTraded2024-03-3107172422core:LandBuildings2023-03-3107172422core:PlantMachinery2023-03-3107172422core:Vehicles2023-03-3107172422core:FurnitureFittings2023-03-3107172422core:OfficeEquipment2023-03-3107172422core:NetGoodwill2023-03-3107172422core:IntangibleAssetsOtherThanGoodwill2023-03-3107172422core:ListedExchangeTraded2023-03-3107172422core:UnlistedNon-exchangeTraded2023-03-3107172422core:LandBuildings2023-04-012024-03-3107172422core:PlantMachinery2023-04-012024-03-3107172422core:Vehicles2023-04-012024-03-3107172422core:FurnitureFittings2023-04-012024-03-3107172422core:OfficeEquipment2023-04-012024-03-3107172422core:NetGoodwill2023-04-012024-03-3107172422core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3107172422core:ListedExchangeTraded2023-04-012024-03-3107172422core:UnlistedNon-exchangeTraded2023-04-012024-03-3107172422core:MoreThanFiveYears2023-04-012024-03-3107172422core:Non-currentFinancialInstruments2024-03-3107172422core:Non-currentFinancialInstruments2023-03-3107172422dpl:CostSales2023-04-012024-03-3107172422dpl:DistributionCosts2023-04-012024-03-3107172422core:LandBuildings2023-04-012024-03-3107172422core:PlantMachinery2023-04-012024-03-3107172422core:Vehicles2023-04-012024-03-3107172422core:FurnitureFittings2023-04-012024-03-3107172422core:OfficeEquipment2023-04-012024-03-3107172422dpl:AdministrativeExpenses2023-04-012024-03-3107172422core:NetGoodwill2023-04-012024-03-3107172422core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3107172422dpl:GroupUndertakings2023-04-012024-03-3107172422dpl:ParticipatingInterests2023-04-012024-03-3107172422dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3107172422core:ListedExchangeTraded2023-04-012024-03-3107172422dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3107172422core:UnlistedNon-exchangeTraded2023-04-012024-03-3107172422dpl:CostSales2022-04-012023-03-3107172422dpl:DistributionCosts2022-04-012023-03-3107172422core:LandBuildings2022-04-012023-03-3107172422core:PlantMachinery2022-04-012023-03-3107172422core:Vehicles2022-04-012023-03-3107172422core:FurnitureFittings2022-04-012023-03-3107172422core:OfficeEquipment2022-04-012023-03-3107172422dpl:AdministrativeExpenses2022-04-012023-03-3107172422core:NetGoodwill2022-04-012023-03-3107172422core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3107172422dpl:GroupUndertakings2022-04-012023-03-3107172422dpl:ParticipatingInterests2022-04-012023-03-3107172422dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3107172422core:ListedExchangeTraded2022-04-012023-03-3107172422dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3107172422core:UnlistedNon-exchangeTraded2022-04-012023-03-3107172422core:NetGoodwill2024-03-3107172422core:IntangibleAssetsOtherThanGoodwill2024-03-3107172422core:LandBuildings2024-03-3107172422core:PlantMachinery2024-03-3107172422core:Vehicles2024-03-3107172422core:FurnitureFittings2024-03-3107172422core:OfficeEquipment2024-03-3107172422core:AfterOneYear2024-03-3107172422core:WithinOneYear2024-03-3107172422core:ListedExchangeTraded2024-03-3107172422core:UnlistedNon-exchangeTraded2024-03-3107172422core:ShareCapital2024-03-3107172422core:SharePremium2024-03-3107172422core:RevaluationReserve2024-03-3107172422core:OtherReservesSubtotal2024-03-3107172422core:RetainedEarningsAccumulatedLosses2024-03-3107172422core:NetGoodwill2023-03-3107172422core:IntangibleAssetsOtherThanGoodwill2023-03-3107172422core:LandBuildings2023-03-3107172422core:PlantMachinery2023-03-3107172422core:Vehicles2023-03-3107172422core:FurnitureFittings2023-03-3107172422core:OfficeEquipment2023-03-3107172422core:AfterOneYear2023-03-3107172422core:WithinOneYear2023-03-3107172422core:ListedExchangeTraded2023-03-3107172422core:UnlistedNon-exchangeTraded2023-03-3107172422core:ShareCapital2023-03-3107172422core:SharePremium2023-03-3107172422core:RevaluationReserve2023-03-3107172422core:OtherReservesSubtotal2023-03-3107172422core:RetainedEarningsAccumulatedLosses2023-03-3107172422core:NetGoodwill2022-04-0107172422core:IntangibleAssetsOtherThanGoodwill2022-04-0107172422core:LandBuildings2022-04-0107172422core:PlantMachinery2022-04-0107172422core:Vehicles2022-04-0107172422core:FurnitureFittings2022-04-0107172422core:OfficeEquipment2022-04-0107172422core:AfterOneYear2022-04-0107172422core:WithinOneYear2022-04-0107172422core:ListedExchangeTraded2022-04-0107172422core:UnlistedNon-exchangeTraded2022-04-0107172422core:ShareCapital2022-04-0107172422core:SharePremium2022-04-0107172422core:RevaluationReserve2022-04-0107172422core:OtherReservesSubtotal2022-04-0107172422core:RetainedEarningsAccumulatedLosses2022-04-0107172422core:AfterOneYear2023-04-012024-03-3107172422core:WithinOneYear2023-04-012024-03-3107172422core:Non-currentFinancialInstrumentscore:CostValuation2023-04-012024-03-3107172422core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-012024-03-3107172422core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-012024-03-3107172422core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-012024-03-3107172422core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-012024-03-3107172422core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-012024-03-3107172422core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3107172422core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3107172422core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3107172422core:Non-currentFinancialInstrumentscore:CostValuation2024-03-3107172422core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-03-3107172422core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-03-3107172422core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-03-3107172422core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-03-3107172422core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-03-3107172422core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-03-3107172422core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-03-3107172422core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-03-3107172422core:Non-currentFinancialInstrumentscore:CostValuation2023-03-3107172422core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-3107172422core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-3107172422core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-3107172422core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-3107172422core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-3107172422core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-3107172422core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-3107172422core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-3107172422bus:Director12023-04-012024-03-31

THE UK INTERIOR DESIGN BUREAU LTD.

Registered Number
07172422
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

THE UK INTERIOR DESIGN BUREAU LTD.
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

GROVES, Daniel Ashton

Company Secretary

GROVES, Daniel Ashton

Registered Address

Flat 13, Chandos Woodfield Road
Redland
Bristol
BS6 6PL

Registered Number

07172422 (England and Wales)
THE UK INTERIOR DESIGN BUREAU LTD.
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets36,0526,379
Investments421,53316,025
27,58522,404
Current assets
Debtors1,242232
Cash at bank and on hand159,585181,459
160,827181,691
Creditors amounts falling due within one year5(23,687)(41,030)
Net current assets (liabilities)137,140140,661
Total assets less current liabilities164,725163,065
Net assets164,725163,065
Capital and reserves
Called up share capital100100
Profit and loss account164,625162,965
Shareholders' funds164,725163,065
The financial statements were approved and authorised for issue by the Director on 30 July 2024, and are signed on its behalf by:
GROVES, Daniel Ashton
Director
Registered Company No. 07172422
THE UK INTERIOR DESIGN BUREAU LTD.
Notes to the Financial Statements
for the year ended 31 March 2024

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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Interest income
Interest income is recognised using the effective interest rate method.
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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery25-
Office Equipment-3
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20242023
Average number of employees during the year10
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 April 236,1786,28212,460
Additions1,2586541,912
At 31 March 247,4366,93614,372
Depreciation and impairment
At 01 April 231,4164,6656,081
Charge for year1,3498902,239
At 31 March 242,7655,5558,320
Net book value
At 31 March 244,6711,3816,052
At 31 March 234,7621,6176,379
4.Fixed asset investments

Other investments1

Total

££
Cost or valuation
At 01 April 2316,02516,025
Additions5,5085,508
At 31 March 2421,53321,533
Net book value
At 31 March 2421,53321,533
At 31 March 2316,02516,025

Notes

1Other investments other than loans
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables44975
Taxation and social security15,28116,732
Other creditors7,57123,747
Accrued liabilities and deferred income386476
Total23,68741,030
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.