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Company Registration No. 08901408 (England and Wales)
London School Of Design And Marketing Limited Unaudited accounts for the year ended 31 December 2023
London School Of Design And Marketing Limited Unaudited accounts Contents
Page
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London School Of Design And Marketing Limited Company Information for the year ended 31 December 2023
Directors
Carlos ABRUNHOSA DE BRITO Goncalo CAETANO ALVES Carlos Manuel CORTES PEREIRA E SA Mark Andrew HUNT
Company Number
08901408 (England and Wales)
Registered Office
Tower 42 25 Old Broad Street London EC2N 1HN
Accountants
PLS Consultants 38 Wilcox Rd London SW8 2UX
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London School Of Design And Marketing Limited Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,176 
2,044 
Current assets
Debtors
437,454 
437,454 
Cash at bank and in hand
31,535 
31,891 
468,989 
469,345 
Creditors: amounts falling due within one year
(804,757)
(849,466)
Net current liabilities
(335,768)
(380,121)
Total assets less current liabilities
(334,592)
(378,077)
Creditors: amounts falling due after more than one year
(657,348)
(495,332)
Net liabilities
(991,940)
(873,409)
Capital and reserves
Called up share capital
100,000 
100,000 
Profit and loss account
(1,091,940)
(973,409)
Shareholders' funds
(991,940)
(873,409)
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 1 November 2024 and were signed on its behalf by
Goncalo CAETANO ALVES Director Company Registration No. 08901408
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London School Of Design And Marketing Limited Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
London School Of Design And Marketing Limited is a private company, limited by shares, registered in England and Wales, registration number 08901408. The registered office is Tower 42 25 Old Broad Street, London, EC2N 1HN.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% Straight Line
Computer equipment
25% Straight Line
Other tangible fixed assets
25% Straight Line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2023
7,360 
At 31 December 2023
7,360 
Amortisation
At 1 January 2023
7,360 
At 31 December 2023
7,360 
Net book value
At 31 December 2023
- 
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London School Of Design And Marketing Limited Notes to the Accounts for the year ended 31 December 2023
5
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 January 2023
3,473 
At 31 December 2023
3,473 
Depreciation
At 1 January 2023
1,429 
Charge for the year
868 
At 31 December 2023
2,297 
Net book value
At 31 December 2023
1,176 
At 31 December 2022
2,044 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Deferred tax asset
321,869 
321,869 
Accrued income and prepayments
125,560 
125,560 
Other debtors
(9,975)
(9,975)
437,454 
437,454 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
1,789 
11,069 
Other creditors
79,415 
79,415 
Accruals
237,099 
237,099 
Deferred income
486,454 
521,883 
804,757 
849,466 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Other creditors
657,348 
495,332 
9
Average number of employees
During the year the average number of employees was 19 (2022: 19).
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