2 false false false false false false false false false false true false false false false false false No description of principal activity 2023-03-01 Sage Accounts Production Advanced 2023 - FRS102_2023 4,563 11,753 16,316 1,521 5,439 6,960 9,356 3,042 xbrli:pure xbrli:shares iso4217:GBP 13929912 2023-03-01 2024-02-29 13929912 2024-02-29 13929912 2023-02-28 13929912 2022-02-21 2023-02-28 13929912 2023-02-28 13929912 2022-02-20 13929912 bus:Director1 2023-03-01 2024-02-29 13929912 core:WithinOneYear 2024-02-29 13929912 core:WithinOneYear 2023-02-28 13929912 core:ShareCapital 2024-02-29 13929912 core:ShareCapital 2023-02-28 13929912 core:RetainedEarningsAccumulatedLosses 2024-02-29 13929912 core:RetainedEarningsAccumulatedLosses 2023-02-28 13929912 bus:SmallEntities 2023-03-01 2024-02-29 13929912 bus:AuditExemptWithAccountantsReport 2023-03-01 2024-02-29 13929912 bus:SmallCompaniesRegimeForAccounts 2023-03-01 2024-02-29 13929912 bus:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 13929912 bus:FullAccounts 2023-03-01 2024-02-29 13929912 core:ComputerEquipment 2023-03-01 2024-02-29 13929912 core:ComputerEquipment 2023-02-28 13929912 core:ComputerEquipment 2024-02-29
COMPANY REGISTRATION NUMBER: 13929912
DECUMAN CONSULTING LIMITED
FILLETED UNAUDITED FINANCIAL STATEMENTS
29 February 2024
DECUMAN CONSULTING LIMITED
STATEMENT OF FINANCIAL POSITION
29 February 2024
2024
2023
Note
£
£
£
£
FIXED ASSETS
Tangible assets
5
9,356
3,042
CURRENT ASSETS
Debtors
6
54,444
18,750
Cash at bank and in hand
176,936
108,471
---------
---------
231,380
127,221
CREDITORS: amounts falling due within one year
7
57,568
34,520
---------
---------
NET CURRENT ASSETS
173,812
92,701
---------
--------
TOTAL ASSETS LESS CURRENT LIABILITIES
183,168
95,743
---------
--------
NET ASSETS
183,168
95,743
---------
--------
CAPITAL AND RESERVES
Called up share capital fully paid
100
100
Profit and loss account
183,068
95,643
---------
--------
SHAREHOLDERS FUNDS
183,168
95,743
---------
--------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the year ending 29 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- 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 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
DECUMAN CONSULTING LIMITED
STATEMENT OF FINANCIAL POSITION (continued)
29 February 2024
These financial statements were approved by the board of directors and authorised for issue on 28 October 2024 , and are signed on behalf of the board by:
Mr C J Langdon
Director
Company registration number: 13929912
DECUMAN CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 29 FEBRUARY 2024
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 8 Alleyn Crescent, London, SE21 8BN.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis and are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Equipment
-
33% straight line
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. EMPLOYEE NUMBERS
The average number of persons employed by the company during the year amounted to 2 (2023: 1 ).
5. TANGIBLE ASSETS
Equipment
£
Cost
At 1 March 2023
4,563
Additions
11,753
--------
At 29 February 2024
16,316
--------
Depreciation
At 1 March 2023
1,521
Charge for the year
5,439
--------
At 29 February 2024
6,960
--------
Carrying amount
At 29 February 2024
9,356
--------
At 28 February 2023
3,042
--------
6. DEBTORS
2024
2023
£
£
Trade debtors
37,500
18,750
Other debtors
16,944
--------
--------
54,444
18,750
--------
--------
7. CREDITORS: amounts falling due within one year
2024
2023
£
£
Social security and other taxes
51,158
30,480
Other creditors
6,410
4,040
--------
--------
57,568
34,520
--------
--------