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Registered number: 10474682









FREELANCEDIRECTORS.COM (GLOBAL) LIMITED

UNAUDITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2023

 
FREELANCEDIRECTORS.COM (GLOBAL) LIMITED
 

CONTENTS



Page
Balance Sheet
 
 
1
Notes to the Financial Statements
 
 
2 - 6


 
FREELANCEDIRECTORS.COM (GLOBAL) LIMITED
REGISTERED NUMBER: 10474682

BALANCE SHEET
AS AT 31 AUGUST 2023

2023
2022
Note
£
£

Fixed assets
  

Intangible assets
 4 
-
1,568

Tangible assets
 5 
1,186
1,140

  
1,186
2,708

Current assets
  

Debtors: amounts falling due within one year
 6 
1,150
451

Cash at bank and in hand
 7 
805
7,609

  
1,955
8,060

Creditors: amounts falling due within one year
 8 
(5,971)
(8,709)

Net current liabilities
  
 
 
(4,016)
 
 
(649)

Net (liabilities)/assets
  
(2,830)
2,059


Capital and reserves
  

Called up share capital 
 9 
100
100

Profit and loss account
  
(2,930)
1,959

  
(2,830)
2,059


The directors consider 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 directors acknowledge their 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 26 August 2024.


D G Rudland
Director

The notes on pages 2 to 6 form part of these financial statements.

Page 1

 
FREELANCEDIRECTORS.COM (GLOBAL) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

1.


General information

Freelancedirectors.com (Global) Limited is a private company, limited by shares, and registered in England and Wales. The address of its registered office is 3rd Floor, 24 Old Bond Street, London, W1S 4AP.
The functional and presentational currency of the company is considered to be pounds sterling (£). 

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The directors consider that the resources available to the Company will be sufficient for it to be able
to continue as a going concern. 
 
The financial statements do not contain any adjustments that would be required if the Company were not able to continue as a going concern

 
2.3

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. Revenue is measured as the fair value of the consideration received or receivable.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Taxation

Tax is recognised in the statement of Income and Retained Earnings except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

Page 2

 
FREELANCEDIRECTORS.COM (GLOBAL) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

2.Accounting policies (continued)

 
2.5

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.6

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, on a reducing balance basis.

Depreciation is provided on the following basis:

Office equipment
-
25%
Reducing balance

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.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

Creditors

Short-term creditors are measured at the transaction price.

 
2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 3

 
FREELANCEDIRECTORS.COM (GLOBAL) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2022 - 2).


4.


Intangible assets




Website design

£



Cost


At 1 September 2022
6,272



At 31 August 2023

6,272



Amortisation


At 1 September 2022
4,704


Charge for the year 
1,568



At 31 August 2023

6,272



Net book value



At 31 August 2023
-



At 31 August 2022
1,568


 



Page 4

 
FREELANCEDIRECTORS.COM (GLOBAL) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

5.


Tangible fixed assets





Office equipment

£



Cost


At 1 September 2022
2,027


Additions
371



At 31 August 2023

2,398



Depreciation


At 1 September 2022
887


Charge for the year 
325



At 31 August 2023

1,212



Net book value



At 31 August 2023
1,186



At 31 August 2022
1,140


6.


Debtors

2023
2022
£
£


Tax recoverable
1,150
451



7.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
805
7,609


Page 5

 
FREELANCEDIRECTORS.COM (GLOBAL) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

8.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
1,921
3,637

Corporation tax
-
990

Other creditors
2,130
1,682

Accruals and deferred income
1,920
2,400

5,971
8,709



9.


Share capital

2023
2022
£
£
Authorised, allotted, called up and fully paid



100 Ordinary shares of £1 each
100
100



10.


Related party transactions

At the balance sheet date the amount owed to the directors was £630 (2022- £182).


Page 6