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REGISTERED NUMBER: 09670846 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

FOR

DEVELOPING LEADERS LTD

DEVELOPING LEADERS LTD (REGISTERED NUMBER: 09670846)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DEVELOPING LEADERS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2024







DIRECTOR: Mrs F M Bryan





REGISTERED OFFICE: 1st Floor, 264 Manchester Rd
Warrington
Cheshire
WA1 3RB





REGISTERED NUMBER: 09670846 (England and Wales)





ACCOUNTANTS: WatkinsonBlack
1st Floor
264 Manchester Road
Warrington
Cheshire
WA1 3RB

DEVELOPING LEADERS LTD (REGISTERED NUMBER: 09670846)

BALANCE SHEET
31 JULY 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1,120 2,240
Tangible assets 5 430 574
1,550 2,814

CURRENT ASSETS
Debtors 6 21,490 18,113
Cash at bank 24,358 7,170
45,848 25,283
CREDITORS
Amounts falling due within one year 7 21,549 12,603
NET CURRENT ASSETS 24,299 12,680
TOTAL ASSETS LESS CURRENT
LIABILITIES

25,849

15,494

CREDITORS
Amounts falling due after more than one year 8 12,926 15,457
NET ASSETS 12,923 37

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 12,922 36
SHAREHOLDERS' FUNDS 12,923 37

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

DEVELOPING LEADERS LTD (REGISTERED NUMBER: 09670846)

BALANCE SHEET - continued
31 JULY 2024


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 September 2024 and were signed by:





Mrs F M Bryan - Director


DEVELOPING LEADERS LTD (REGISTERED NUMBER: 09670846)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1. STATUTORY INFORMATION

Developing Leaders Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

DEVELOPING LEADERS LTD (REGISTERED NUMBER: 09670846)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2023
and 31 July 2024 11,200
AMORTISATION
At 1 August 2023 8,960
Charge for year 1,120
At 31 July 2024 10,080
NET BOOK VALUE
At 31 July 2024 1,120
At 31 July 2023 2,240

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2023
and 31 July 2024 2,711
DEPRECIATION
At 1 August 2023 2,137
Charge for year 144
At 31 July 2024 2,281
NET BOOK VALUE
At 31 July 2024 430
At 31 July 2023 574

DEVELOPING LEADERS LTD (REGISTERED NUMBER: 09670846)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 6,590 3,213
Other debtors 14,900 14,900
21,490 18,113

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Taxation and social security 20,594 11,749
Other creditors 955 854
21,549 12,603

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.7.24 31.7.23
£    £   
Other creditors 12,926 15,457

Amounts falling due in more than five years:

Repayable by instalments
Other loans more 5yrs instal 12,926 15,457