2023-01-012023-12-312023-12-31false04580488Den of Iniquity 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Den of Iniquity Limited

Registered Number
04580488
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

Den of Iniquity Limited
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

Lill, Frank Denis
Lill, Vanessa Mary

Company Secretary

LILL, Vanessa Mary

Registered Address

1 Park Gardens
Yeovil
BA20 1DW

Registered Number

04580488 (England and Wales)
Den of Iniquity Limited
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Current assets
Debtors43,77910,943
Cash at bank and on hand662100
4,44111,043
Creditors amounts falling due within one year5(3,145)(7,960)
Net current assets (liabilities)1,2963,083
Total assets less current liabilities1,2963,083
Net assets1,2963,083
Capital and reserves
Called up share capital100100
Profit and loss account1,1962,983
Shareholders' funds1,2963,083
The financial statements were approved and authorised for issue by the Board of Directors on 17 September 2024, and are signed on its behalf by:
Lill, Frank Denis
Director
Registered Company No. 04580488
Den of Iniquity Limited
Notes to the Financial Statements
for the year ended 31 December 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 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.
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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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 (%)
Office Equipment25
Government grants or assistance
Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received.
2.Average number of employees

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

Fixtures & fittings

Total

££
Cost or valuation
At 01 January 231,2501,250
At 31 December 231,2501,250
Depreciation and impairment
At 01 January 231,2501,250
At 31 December 231,2501,250
Net book value
At 31 December 23--
At 31 December 22--
4.Debtors: amounts due within one year

2023

2022

££
Amounts owed by associates and joint ventures / participating interests3,77910,943
Total3,77910,943
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.
5.Creditors: amounts due within one year

2023

2022

££
Bank borrowings and overdrafts-3,380
Taxation and social security2,3953,829
Accrued liabilities and deferred income750751
Total3,1457,960
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.