Company registration number 10496458 (England and Wales)
FIDIR LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
PAGES FOR FILING WITH REGISTRAR
FIDIR LIMITED
COMPANY INFORMATION
Director
J M D Dalby
Company number
10496458
Registered office
Chequered Oak House
Rowhook Road
Rowhook
Horsham
England
RH12 3PY
Accountants
Azets
Ashcombe Court
Woolsack Way
Godalming
Surrey
United Kingdom
GU7 1LQ
FIDIR LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
FIDIR LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2023
31 December 2023
- 1 -
2023
2022
Notes
£
£
£
£
Fixed assets
Intangible assets
4
4,178
5,302
Current assets
Debtors
5
2,118
2,045
Creditors: amounts falling due within one year
6
(35,761)
(29,622)
Net current liabilities
(33,643)
(27,577)
Net liabilities
(29,465)
(22,275)
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
(29,565)
(22,375)
Total equity
(29,465)
(22,275)

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved and signed by the director and authorised for issue on 11 September 2024
J M D Dalby
Director
Company Registration No. 10496458
FIDIR LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
- 2 -
1
Accounting policies
Company information

FIDIR Limited is a private company limited by shares incorporated in England and Wales. The registered office is Chequered Oak House, Rowhook Road, Rowhook, Horsham, England, RH12 3PY.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The company's accounts show net liabilities oftrue £29,465 (2022: £22,275). The company is supported by related party entities who will be able to provide working capital to fund any liabilities due. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.4
Intangible fixed assets other than goodwill

Intangible assets, relating to software development, are recognised at cost less accumulated amortisation.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Software development
10% straight line
1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

1.6
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.7

Debtors

Short term debtors are measured at transaction value less any impairment. At each balance sheet date, debtors are assessed for objective evidence of impairment. If an asset is impaired, the impairment loss is measured as the difference between the carrying amount and the amount expected to be received.

FIDIR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
1
Accounting policies
(Continued)
- 3 -
1.8

Creditors

Short term creditors are measured at transaction value. Other financial liabilities are measured initially at fair value, net of transaction costs, and subsequently at amortised cost using the effective interest method.

2
Judgements and key sources of estimation uncertainty

There are no significant judgements or sources of key accounting estimates that have been applied in the preparation of these financial statements. This has been deemed appropriate and consistently applied to all the years presented.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2023
2022
Number
Number
Total
1
1
4
Intangible fixed assets
Software development
£
Cost
At 1 January 2023 and 31 December 2023
11,239
Amortisation and impairment
At 1 January 2023
5,937
Amortisation charged for the year
1,124
At 31 December 2023
7,061
Carrying amount
At 31 December 2023
4,178
At 31 December 2022
5,302
5
Debtors
2023
2022
Amounts falling due within one year:
£
£
Other debtors
2,118
2,045
FIDIR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 4 -
6
Creditors: amounts falling due within one year
2023
2022
£
£
Amounts owed to group undertakings
34,661
27,730
Other creditors
1,100
1,892
35,761
29,622
7
Called up share capital
2023
2022
2023
2022
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
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