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REGISTERED NUMBER: SC633621 (Scotland)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

One Human Design Ltd

One Human Design Ltd (Registered number: SC633621)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


One Human Design Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTOR: Barry J Mullan





SECRETARY: Ms L McHugh





REGISTERED OFFICE: 54 Fisher Road
Bathgate
EH48 2QJ





REGISTERED NUMBER: SC633621 (Scotland)





ACCOUNTANTS: Stevenson & Kyles
Chartered Accountants
25 Sandyford Place
Glasgow
G3 7NG

One Human Design Ltd (Registered number: SC633621)

Balance Sheet
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 7,544 4,534

CURRENT ASSETS
Cash at bank 96,592 92,985

CREDITORS
Amounts falling due within one year 5 16,969 16,866
NET CURRENT ASSETS 79,623 76,119
TOTAL ASSETS LESS CURRENT
LIABILITIES

87,167

80,653

PROVISIONS FOR LIABILITIES 6 1,957 862
NET ASSETS 85,210 79,791

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 85,110 79,691
SHAREHOLDERS' FUNDS 85,210 79,791

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

One Human Design Ltd (Registered number: SC633621)

Balance Sheet - continued
31 March 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 13 December 2024 and were signed by:





Barry J Mullan - Director


One Human Design Ltd (Registered number: SC633621)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

One Human Design Ltd is a private company, limited by shares , registered in Scotland. 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fittings and equipment - 25% on cost
Computer equipment - 25% on cost

Financial instruments
Basic financial instruments, including debtors and creditors with no stated interest rate and receivable or payable within one year, are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

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.

One Human Design Ltd (Registered number: SC633621)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

2. ACCOUNTING POLICIES - continued

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.

Grant income
Where applicable, grants from the government are recognised at their fair value where there is a reasonable assurance that the grant will be received and that the company will comply with all attached conditions. Where the grant income relates to a particular expense item, the grant income is recognised in the profit and loss account over the same period as the expense it is intended to compensate.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Fittings
and Computer
equipment equipment Totals
£    £    £   
COST
At 1 April 2023 2,939 8,430 11,369
Additions 3,677 4,098 7,775
Disposals - (4,995 ) (4,995 )
At 31 March 2024 6,616 7,533 14,149
DEPRECIATION
At 1 April 2023 2,310 4,525 6,835
Charge for year 1,548 1,886 3,434
Eliminated on disposal - (3,664 ) (3,664 )
At 31 March 2024 3,858 2,747 6,605
NET BOOK VALUE
At 31 March 2024 2,758 4,786 7,544
At 31 March 2023 629 3,905 4,534

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 15,596 14,140
Other creditors 1,373 2,726
16,969 16,866

One Human Design Ltd (Registered number: SC633621)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

6. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 1,957 862

Deferred
tax
£   
Balance at 1 April 2023 862
Provided during year 1,095
Balance at 31 March 2024 1,957

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100