IRIS Accounts Production v24.3.0.553 08557538 director 1.7.23 30.6.24 30.6.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh085575382023-06-30085575382024-06-30085575382023-07-012024-06-30085575382022-06-30085575382022-07-012023-06-30085575382023-06-3008557538ns15:EnglandWales2023-07-012024-06-3008557538ns14:PoundSterling2023-07-012024-06-3008557538ns10:Director12023-07-012024-06-3008557538ns10:PrivateLimitedCompanyLtd2023-07-012024-06-3008557538ns10:SmallEntities2023-07-012024-06-3008557538ns10:AuditExempt-NoAccountantsReport2023-07-012024-06-3008557538ns10:SmallCompaniesRegimeForDirectorsReport2023-07-012024-06-3008557538ns10:SmallCompaniesRegimeForAccounts2023-07-012024-06-3008557538ns10:FullAccounts2023-07-012024-06-300855753812023-07-012024-06-3008557538ns10:RegisteredOffice2023-07-012024-06-3008557538ns5:CurrentFinancialInstruments2024-06-3008557538ns5:CurrentFinancialInstruments2023-06-3008557538ns5:Non-currentFinancialInstruments2024-06-3008557538ns5:Non-currentFinancialInstruments2023-06-3008557538ns5:ShareCapital2024-06-3008557538ns5:ShareCapital2023-06-3008557538ns5:RetainedEarningsAccumulatedLosses2024-06-3008557538ns5:RetainedEarningsAccumulatedLosses2023-06-3008557538ns5:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3008557538ns5:ComputerSoftware2023-07-012024-06-3008557538ns5:FurnitureFittings2023-07-012024-06-3008557538ns5:ComputerEquipment2023-07-012024-06-3008557538ns5:IntangibleAssetsOtherThanGoodwill2023-06-3008557538ns5:IntangibleAssetsOtherThanGoodwill2024-06-3008557538ns5:IntangibleAssetsOtherThanGoodwill2023-06-3008557538ns5:FurnitureFittings2023-06-3008557538ns5:ComputerEquipment2023-06-3008557538ns5:FurnitureFittings2024-06-3008557538ns5:ComputerEquipment2024-06-3008557538ns5:FurnitureFittings2023-06-3008557538ns5:ComputerEquipment2023-06-3008557538ns5:WithinOneYearns5:CurrentFinancialInstruments2024-06-3008557538ns5:WithinOneYearns5:CurrentFinancialInstruments2023-06-3008557538ns5:CurrentFinancialInstruments2023-07-012024-06-3008557538ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2024-06-3008557538ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-06-3008557538ns5:Non-currentFinancialInstruments2023-07-012024-06-30
REGISTERED NUMBER: 08557538 (England and Wales)















Report of the Director and

Unaudited Financial Statements for the Year Ended 30 June 2024

for

Diary Detox Limited

Diary Detox Limited (Registered number: 08557538)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Report of the Director 2

Balance Sheet 3

Notes to the Financial Statements 5


Diary Detox Limited

Company Information
for the Year Ended 30 June 2024







DIRECTOR: P Holbrook





REGISTERED OFFICE: Willow House
82 Cirencester Road
Tetbury
Gloucestershire
GL8 8GJ





REGISTERED NUMBER: 08557538 (England and Wales)





ACCOUNTANTS: Taylor Hobbs
Cherry Tree Barn
Walcot Lane
Drakes Broughton
Pershore
Worcestershire
WR10 2AL

Diary Detox Limited (Registered number: 08557538)

Report of the Director
for the Year Ended 30 June 2024

The director presents his report with the financial statements of the company for the year ended 30 June 2024.

PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of consultancy.

DIRECTOR
P Holbrook held office during the whole of the period from 1 July 2023 to the date of this report.

STATEMENT OF DIRECTOR'S RESPONSIBILITIES
The director is responsible for preparing the Report of the Director and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

- select suitable accounting policies and then apply them consistently;
- make judgements and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





P Holbrook - Director


14 November 2024

Diary Detox Limited (Registered number: 08557538)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 14,569 19,264
Tangible assets 5 1,245 2,149
15,814 21,413

CURRENT ASSETS
Debtors 6 1,354 4,420
Cash at bank 25,022 28,349
26,376 32,769
CREDITORS
Amounts falling due within one year 7 20,259 25,852
NET CURRENT ASSETS 6,117 6,917
TOTAL ASSETS LESS CURRENT
LIABILITIES

21,931

28,330

CREDITORS
Amounts falling due after more than one
year

8

(1,146

)

(2,396

)

PROVISIONS FOR LIABILITIES - (233 )
NET ASSETS 20,785 25,701

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 20,784 25,700
SHAREHOLDERS' FUNDS 20,785 25,701

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Diary Detox Limited (Registered number: 08557538)

Balance Sheet - continued
30 June 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 November 2024 and were signed by:





P Holbrook - Director


Diary Detox Limited (Registered number: 08557538)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Diary Detox Limited 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.

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.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

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

Diary Detox Limited (Registered number: 08557538)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 July 2023 49,633
Additions 3,000
At 30 June 2024 52,633
AMORTISATION
At 1 July 2023 30,369
Charge for year 7,695
At 30 June 2024 38,064
NET BOOK VALUE
At 30 June 2024 14,569
At 30 June 2023 19,264

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 July 2023 380 5,899 6,279
Additions - 119 119
At 30 June 2024 380 6,018 6,398
DEPRECIATION
At 1 July 2023 76 4,054 4,130
Charge for year 61 962 1,023
At 30 June 2024 137 5,016 5,153
NET BOOK VALUE
At 30 June 2024 243 1,002 1,245
At 30 June 2023 304 1,845 2,149

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 700 1,200
VAT - 2,536
Prepayments and accrued income 654 684
1,354 4,420

Diary Detox Limited (Registered number: 08557538)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans and overdrafts 1,250 1,250
Trade creditors 484 1,432
Tax 4,737 7,333
Social security and other taxes 144 160
VAT 2,499 -
Other creditors - 4,748
Directors' current accounts 2,020 1,329
Accrued expenses 9,125 9,600
20,259 25,852

The Company took out a Bounce Back Loan of £6,250 on 16th May 2020, repayable over a six year term with a fixed interest rate of 2.5%. There is automatically one year with no repayments or interest and the Business Interruption payment of £156.25, is payable by the government. Included within creditors due within 1 year is an amount of £1,250. Repayments of £104.17 commenced in June 2021.

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.24 30.6.23
£    £   
Bank loans - 2-5 years 1,146 2,396

The Company took out a Bounce Back Loan of £6,250 on 16th May 2020, repayable over a six year term with a fixed interest rate of 2.5%. There is automatically one year with no repayments or interest and the Business Interruption payment of £156.25, is payable by the government. Included within creditors due after more than 1 year is an amount of £1,146. Repayments of £104.17 commenced in June 2021.

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the end of the financial year, the company owed the director £2,020 (2023: £1,329).