IRIS Accounts Production v24.3.0.553 10887238 Board of Directors 1.8.23 31.7.24 31.7.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh108872382023-07-31108872382024-07-31108872382023-08-012024-07-31108872382022-07-31108872382022-08-012023-07-31108872382023-07-3110887238ns15:EnglandWales2023-08-012024-07-3110887238ns14:PoundSterling2023-08-012024-07-3110887238ns10:Director12023-08-012024-07-3110887238ns10:PrivateLimitedCompanyLtd2023-08-012024-07-3110887238ns10:SmallEntities2023-08-012024-07-3110887238ns10:AuditExempt-NoAccountantsReport2023-08-012024-07-3110887238ns10:SmallCompaniesRegimeForDirectorsReport2023-08-012024-07-3110887238ns10:SmallCompaniesRegimeForAccounts2023-08-012024-07-3110887238ns10:FullAccounts2023-08-012024-07-311088723812023-08-012024-07-3110887238ns10:Director22023-08-012024-07-3110887238ns10:RegisteredOffice2023-08-012024-07-3110887238ns5:CurrentFinancialInstruments2024-07-3110887238ns5:CurrentFinancialInstruments2023-07-3110887238ns5:ShareCapital2024-07-3110887238ns5:ShareCapital2023-07-3110887238ns5:RetainedEarningsAccumulatedLosses2024-07-3110887238ns5:RetainedEarningsAccumulatedLosses2023-07-3110887238ns5:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3110887238ns5:ComputerSoftware2023-08-012024-07-3110887238ns5:ComputerEquipment2023-08-012024-07-3110887238ns5:ComputerSoftware2024-07-3110887238ns5:ComputerEquipment2023-07-3110887238ns5:ComputerEquipment2024-07-3110887238ns5:ComputerEquipment2023-07-3110887238ns5:WithinOneYearns5:CurrentFinancialInstruments2024-07-3110887238ns5:WithinOneYearns5:CurrentFinancialInstruments2023-07-31
REGISTERED NUMBER: 10887238 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

FOR

THE DIVORCE SURGERY LTD

THE DIVORCE SURGERY LTD (REGISTERED NUMBER: 10887238)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


THE DIVORCE SURGERY LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2024







DIRECTORS: S S Woodham
H S V Gates





REGISTERED OFFICE: 4PB, 6th Floor
St Martin's Court
10 Paternoster Row
London
EC4M 7HP





REGISTERED NUMBER: 10887238 (England and Wales)





ACCOUNTANTS: Jamieson Stone LLP
Windsor House
40/41 Great Castle Street
London
W1W 8LU

THE DIVORCE SURGERY LTD (REGISTERED NUMBER: 10887238)

BALANCE SHEET
31 JULY 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 6,625 -
Tangible assets 5 437 -
7,062 -

CURRENT ASSETS
Debtors 6 56,231 109,187
Cash at bank and in hand 79,720 63,004
135,951 172,191
CREDITORS
Amounts falling due within one year 7 (86,054 ) (124,454 )
NET CURRENT ASSETS 49,897 47,737
TOTAL ASSETS LESS CURRENT
LIABILITIES

56,959

47,737

CAPITAL AND RESERVES
Called up share capital 11 11
Retained earnings 56,948 47,726
56,959 47,737

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

THE DIVORCE SURGERY LTD (REGISTERED NUMBER: 10887238)

BALANCE SHEET - continued
31 JULY 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 November 2024 and were signed on its behalf by:





S S Woodham - Director


THE DIVORCE SURGERY LTD (REGISTERED NUMBER: 10887238)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1. STATUTORY INFORMATION

The Divorce Surgery Ltd 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 the total amount receivable by the company excluding value added tax, in the ordinary course of its business for goods supplied and services provided.

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.
Computer equipment - 25% on cost

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

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

THE DIVORCE SURGERY LTD (REGISTERED NUMBER: 10887238)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

4. INTANGIBLE FIXED ASSETS
Computer
software
£   
COST
Additions 7,500
At 31 July 2024 7,500
AMORTISATION
Amortisation for year 875
At 31 July 2024 875
NET BOOK VALUE
At 31 July 2024 6,625

5. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 August 2023 751
Additions 499
At 31 July 2024 1,250
DEPRECIATION
At 1 August 2023 751
Charge for year 62
At 31 July 2024 813
NET BOOK VALUE
At 31 July 2024 437
At 31 July 2023 -

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 36,665 98,300
Directors' current accounts 10,000 -
Prepayments and accrued income 9,566 10,887
56,231 109,187

THE DIVORCE SURGERY LTD (REGISTERED NUMBER: 10887238)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 8 -
Trade creditors 5,936 13,546
Corporation tax 507 13,122
Social security and other taxes 20,945 16,461
Accruals and deferred income 58,658 81,325
86,054 124,454