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Company Registration No. NI605463 (Northern Ireland)
Alfred Daisy Holdings Limited Unaudited accounts for the year ended 31 March 2024
Alfred Daisy Holdings Limited Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
147,867 
170,764 
Tangible assets
80,766 
97,868 
228,633 
268,632 
Current assets
Debtors
39,494 
30,999 
Cash at bank and in hand
55,104 
105,020 
94,598 
136,019 
Creditors: amounts falling due within one year
(134,480)
(143,455)
Net current liabilities
(39,882)
(7,436)
Total assets less current liabilities
188,751 
261,196 
Creditors: amounts falling due after more than one year
(11,664)
(82,155)
Net assets
177,087 
179,041 
Capital and reserves
Called up share capital
13 
13 
Profit and loss account
177,074 
179,028 
Shareholders' funds
177,087 
179,041 
For the year ending 31 March 2024 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 7 November 2024 and were signed on its behalf by
Mark Miskimmin Director Company Registration No. NI605463
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Alfred Daisy Holdings Limited Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
Alfred Daisy Holdings Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI605463. The registered office is Pilot House , 6 Pilots View , Belfast, BT3 9LE, United Kingdom.
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.
Going concern
The directors believe that the company Miskimmin Wealth Limited has adequate resources available to enable it to continue to meet its ongoing obligations as and when they fall due for at least a period of 12 months from the date of approval of the financial statements. Accordingly, the company continues to adopt the going concern basis in preparation of its financial statements.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue from a contract to provide financial planning services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when: the amount of revenue can be measured reliably; it is probable that the Company will receive the consideration due under the contract; the stage of completion of the contract can be measured reliably; and the costs incurred and the costs to complete the contract can be measured reliably.
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:
Land & buildings
4% - 10% Straight Line
Fixtures & fittings
25% Reducing Balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Alfred Daisy Holdings Limited Notes to the Accounts for the year ended 31 March 2024
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2023
274,515 
Additions
10,000 
At 31 March 2024
284,515 
Amortisation
At 1 April 2023
103,751 
Charge for the year
32,897 
At 31 March 2024
136,648 
Net book value
At 31 March 2024
147,867 
At 31 March 2023
170,764 
5
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2023
49,397 
181,448 
230,845 
At 31 March 2024
49,397 
181,448 
230,845 
Depreciation
At 1 April 2023
7,703 
125,274 
132,977 
Charge for the year
2,840 
14,262 
17,102 
At 31 March 2024
10,543 
139,536 
150,079 
Net book value
At 31 March 2024
38,854 
41,912 
80,766 
At 31 March 2023
41,694 
56,174 
97,868 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
39,494 
30,999 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
73,534 
87,965 
Trade creditors
8,838 
11,677 
Taxes and social security
46,229 
37,906 
Loans from directors
171 
171 
Accruals
5,708 
5,736 
134,480 
143,455 
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Alfred Daisy Holdings Limited Notes to the Accounts for the year ended 31 March 2024
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
11,664 
82,155 
Security on the bank loan is provided by way of fixed and floating charge.
9
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
13 Ordinary shares of £1 each
13 
13 
10
Average number of employees
During the year the average number of employees was 21 (2023: 21).
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