Company registration number 06048666 (England and Wales)
D KIRBY MORTGAGE SERVICES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024
PAGES FOR FILING WITH REGISTRAR
D KIRBY MORTGAGE SERVICES LIMITED
COMPANY INFORMATION
Director
Mr D Kirby
Company number
06048666
Registered office
23 St Nicholas Road
Peopleton
Pershore
Worcestershire
WR10 2EN
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
Barclays Bank Plc
54 High Street
Worcester
WR1 2QQ
D KIRBY MORTGAGE SERVICES LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 5
D KIRBY MORTGAGE SERVICES LIMITED
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF D KIRBY MORTGAGE SERVICES LIMITED FOR THE PERIOD ENDED 31 AUGUST 2024
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of D Kirby Mortgage Services Limited for the period ended 31 August 2024 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

 

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the board of directors of D Kirby Mortgage Services Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of D Kirby Mortgage Services Limited and state those matters that we have agreed to state to the board of directors of D Kirby Mortgage Services Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than D Kirby Mortgage Services Limited and its board of directors as a body, for our work or for this report.

It is your duty to ensure that D Kirby Mortgage Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of D Kirby Mortgage Services Limited. You consider that D Kirby Mortgage Services Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of D Kirby Mortgage Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Ormerod Rutter Limited
10 October 2024
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
D KIRBY MORTGAGE SERVICES LIMITED
BALANCE SHEET
AS AT 31 AUGUST 2024
31 August 2024
- 2 -
31 August 2024
31 January 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
-
0
9
Current assets
Debtors
4
-
0
2,014
Cash at bank and in hand
9,919
8,912
9,919
10,926
Creditors: amounts falling due within one year
5
(6,635)
(10,739)
Net current assets
3,284
187
Total assets less current liabilities
3,284
196
Provisions for liabilities
6
-
0
(2)
Net assets
3,284
194
Capital and reserves
Called up share capital
7
62
62
Profit and loss reserves
3,222
132
Total equity
3,284
194

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 period ended 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his 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 period 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 10 October 2024
Mr D Kirby
Director
Company registration number 06048666 (England and Wales)
D KIRBY MORTGAGE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024
- 3 -
1
Accounting policies
Company information

D Kirby Mortgage Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is 23 St Nicholas Road, Peopleton, Pershore, Worcestershire, WR10 2EN.

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

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business.

Revenue from the provision of services is recognised by reference to the stage of completion, when the costs incurred and costs to complete can be estimated reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation 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:

Computer equipment
33% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Taxation

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

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.

D KIRBY MORTGAGE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 AUGUST 2024
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

 

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.5
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

2
Employees

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

2024
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Computer equipment
£
Cost
At 1 February 2024
4,367
Disposals
(4,367)
At 31 August 2024
-
0
Depreciation and impairment
At 1 February 2024
4,358
Eliminated in respect of disposals
(4,358)
At 31 August 2024
-
0
Carrying amount
At 31 August 2024
-
0
At 31 January 2024
9
D KIRBY MORTGAGE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 AUGUST 2024
- 5 -
4
Debtors
2024
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
547
Other debtors
-
0
1,467
-
0
2,014
5
Creditors: amounts falling due within one year
2024
2024
£
£
Trade creditors
-
0
186
Taxation and social security
4,473
7,416
Other creditors
2,162
3,137
6,635
10,739
6
Provisions for liabilities
2024
2024
£
£
Deferred tax liabilities
-
0
2
7
Called up share capital
2024
2024
2024
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
A Ordinary of £1 each
60
60
60
60
B Ordinary of £1 each
2
2
2
2
62
62
62
62
8
Ultimate controlling party

The ultimate controlling party is Mr D Kirby.

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