Registered number
08481308
DR SM CONSULTING LTD
Filleted Accounts
30 April 2024
DR SM CONSULTING LTD
Registered number: 08481308
Balance Sheet
as at 30 April 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 1,447 1,842
Current assets
Cash at bank and in hand 5,106 19,761
Creditors: amounts falling due within one year 4 (9,068) (9,335)
Net current (liabilities)/assets (1,962) 10,426
Net (liabilities)/assets (515) 12,268
Capital and reserves
Called up share capital 100 100
Profit and loss account (615) 12,168
Shareholders' funds (515) 12,268
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Dr Shahzad M Mirza
Director
Approved by the board on 20 January 2025
DR SM CONSULTING LTD
Notes to the Accounts
for the year ended 30 April 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Plant and machinery etc
£
Cost
Additions -
At 30 April 2024 1,974
Depreciation
Charge for the year 395
At 30 April 2024 527
Net book value
At 30 April 2024 1,447
4 Creditors: amounts falling due within one year 2024 2023
£ £
Taxation and social security costs 7,733 8,246
Accruals 779 525
Other creditors 556 564
9,068 9,335
5 Other information
DR SM CONSULTING LTD is a private company limited by shares and incorporated in England. Its registered office is:
30 The Pastures
Beardwood
Blackburn
Lancashire
BB2 7QR
DR SM CONSULTING LTD 08481308 false 2023-05-01 2024-04-30 2024-04-30 VT Final Accounts July 2024 Dr Shahzad M Mirza No description of principal activity 08481308 2022-05-01 2023-04-30 08481308 core:WithinOneYear 2023-04-30 08481308 core:ShareCapital 2023-04-30 08481308 core:RetainedEarningsAccumulatedLosses 2023-04-30 08481308 2023-05-01 2024-04-30 08481308 bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 08481308 bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 08481308 bus:Director40 2023-05-01 2024-04-30 08481308 2 2023-05-01 2024-04-30 08481308 core:PlantMachinery 2023-05-01 2024-04-30 08481308 countries:England 2023-05-01 2024-04-30 08481308 bus:FRS102 2023-05-01 2024-04-30 08481308 bus:FilletedAccounts 2023-05-01 2024-04-30 08481308 2024-04-30 08481308 core:WithinOneYear 2024-04-30 08481308 core:ShareCapital 2024-04-30 08481308 core:RetainedEarningsAccumulatedLosses 2024-04-30 08481308 core:PlantMachinery 2024-04-30 08481308 2023-04-30 iso4217:GBP xbrli:pure