D S + A Ltd 02923404 false 2023-01-01 2024-06-30 2024-06-30 The principal activity of the company is risk analysis Digita Accounts Production Advanced 6.30.9574.0 true 02923404 2023-01-01 2024-06-30 02923404 2024-06-30 02923404 bus:OrdinaryShareClass1 2024-06-30 02923404 bus:OrdinaryShareClass2 2024-06-30 02923404 core:CurrentFinancialInstruments 2024-06-30 02923404 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 02923404 core:FurnitureFittingsToolsEquipment 2024-06-30 02923404 bus:SmallEntities 2023-01-01 2024-06-30 02923404 bus:AuditExemptWithAccountantsReport 2023-01-01 2024-06-30 02923404 bus:FilletedAccounts 2023-01-01 2024-06-30 02923404 bus:SmallCompaniesRegimeForAccounts 2023-01-01 2024-06-30 02923404 bus:RegisteredOffice 2023-01-01 2024-06-30 02923404 bus:Director1 2023-01-01 2024-06-30 02923404 bus:Director3 2023-01-01 2024-06-30 02923404 bus:OrdinaryShareClass1 2023-01-01 2024-06-30 02923404 bus:OrdinaryShareClass2 2023-01-01 2024-06-30 02923404 bus:PrivateLimitedCompanyLtd 2023-01-01 2024-06-30 02923404 bus:Agent1 2023-01-01 2024-06-30 02923404 core:FurnitureFittings 2023-01-01 2024-06-30 02923404 core:FurnitureFittingsToolsEquipment 2023-01-01 2024-06-30 02923404 countries:EnglandWales 2023-01-01 2024-06-30 02923404 2022-12-31 02923404 core:FurnitureFittingsToolsEquipment 2022-12-31 02923404 2022-01-01 2022-12-31 02923404 2022-12-31 02923404 bus:OrdinaryShareClass1 2022-12-31 02923404 bus:OrdinaryShareClass2 2022-12-31 02923404 core:CurrentFinancialInstruments 2022-12-31 02923404 core:CurrentFinancialInstruments core:WithinOneYear 2022-12-31 02923404 core:FurnitureFittingsToolsEquipment 2022-12-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 02923404

D S + A Ltd

Annual Report and Unaudited Financial Statements Period from 1 January 2023 to 30 June 2024

image-name

Chartered Accountants

 

D S + A Ltd

Contents

Company Information

1

Accountants' Report

2

Balance Sheet

3

Notes to the Unaudited Financial Statements

4 to 7

 

D S + A Ltd

Company Information

Directors

Mr Per Broden

Mrs Nathalie Marie Broden-Barbareau

Registered office

Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA

Accountants

Edwards and Keeping Limited
Chartered Accountants
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA

 

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
D S + A Ltdfor the Period Ended 30 June 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of D S + A Ltd for the period ended 30 June 2024 as set out on pages 3 to 7 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of D S + A Ltd, as a body, in accordance with the terms of our engagement letter dated 12 February 2010. Our work has been undertaken solely to prepare for your approval the accounts of D S + A Ltd and state those matters that we have agreed to state to the Board of Directors of D S + A Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than D S + A Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that D S + A Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of D S + A Ltd. You consider that D S + A Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of D S + A Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.






Edwards and Keeping Limited
Chartered Accountants
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA

22 January 2025

 

D S + A Ltd

(Registration number: 02923404)
Balance Sheet as at 30 June 2024

Note

2024
£

2022
£

           

Fixed assets

   

 

Tangible assets

4

 

-

 

2,490

Current assets

   

 

Debtors

5

15,446

 

5,589

 

Cash at bank and in hand

 

7,050

 

66,255

 

 

22,496

 

71,844

 

Creditors: Amounts falling due within one year

6

(1,682)

 

(2,354)

 

Net current assets

   

20,814

 

69,490

Net assets

   

20,814

 

71,980

Capital and reserves

   

 

Called up share capital

7

20,000

 

20,000

 

Retained earnings

814

 

51,980

 

Shareholders' funds

   

20,814

 

71,980

For the financial period ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 January 2025 and signed on its behalf by:
 



Mr Per Broden
Director

 

D S + A Ltd

Notes to the Unaudited Financial Statements
for the Period from 1 January 2023 to 30 June 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA
England

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Furniture, fittings and equipment

25% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

 

D S + A Ltd

Notes to the Unaudited Financial Statements
for the Period from 1 January 2023 to 30 June 2024

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2 (2022 - 2).

 

D S + A Ltd

Notes to the Unaudited Financial Statements
for the Period from 1 January 2023 to 30 June 2024

4

Tangible assets

Office equipment
£

Total
£

Cost or valuation

At 1 January 2023

37,706

37,706

Disposals

(37,706)

(37,706)

At 30 June 2024

-

-

Depreciation

At 1 January 2023

35,216

35,216

Eliminated on disposal

(35,216)

(35,216)

At 30 June 2024

-

-

Carrying amount

At 30 June 2024

-

-

At 31 December 2022

2,490

2,490

5

Debtors

Current

2024
£

2022
£

Other debtors

15,446

5,589

 

15,446

5,589

6

Creditors

Creditors: amounts falling due within one year

2024
£

2022
£

Due within one year

Trade creditors

-

475

Accruals and deferred income

1,000

1,000

Other creditors

682

879

1,682

2,354

 

D S + A Ltd

Notes to the Unaudited Financial Statements
for the Period from 1 January 2023 to 30 June 2024

7

Share capital

Allotted, called up and fully paid shares

 

2024

2022

 

No.

£

No.

£

Ordinary shares of £1 each

19,546

19,546

19,546

19,546

Ordinary A shares of £1 each

454

454

454

454

 

20,000

20,000

20,000

20,000

8

Related party transactions

Directors' remuneration

The directors' remuneration for the period was as follows:

2024
£

2022
£

Remuneration

14,692

11,118

Contributions paid to money purchase schemes

-

4,715

14,692

15,833