Registered number
12287696
Isobel Davidson Communications Limited
Filleted Accounts
31 October 2024
Isobel Davidson Communications Limited
Company Information
Director
Mrs I M Davidson
Accountants
Anderson Griffin
Rotunda Buildings
Montpellier Exchange
Cheltenham
Glos
Registered office
2 Priors Road
Cheltenham
Glos
Registered number
12287696
Isobel Davidson Communications Limited
Registered number: 12287696
Balance Sheet
as at 31 October 2024
Notes 2024 2023
£ £
Current assets
Debtors 5 36,000 37,288
Cash at bank and in hand 5,552 15,188
41,552 52,476
Creditors: amounts falling due within one year 6 (3,999) (4,557)
Net current assets 37,553 47,919
Net assets 37,553 47,919
Capital and reserves
Called up share capital 1 1
Profit and loss account 37,552 47,918
Shareholder's funds 37,553 47,919
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her 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.
Mrs I M Davidson
Director
Approved by the board on 30 November 2024
Isobel Davidson Communications Limited
Notes to the Accounts
for the year ended 31 October 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 sale of goods and 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. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Computer equipment over 4 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
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.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Intangible fixed assets £
Goodwill:
Cost
At 1 November 2023 10,000
At 31 October 2024 10,000
Amortisation
At 1 November 2023 10,000
At 31 October 2024 10,000
Net book value
At 31 October 2024 -
Goodwill is being written off in equal annual instalments over its estimated economic life of 4 years.
4 Tangible fixed assets
Computer equipment
£
Cost
At 1 November 2023 428
At 31 October 2024 428
Depreciation
At 1 November 2023 428
At 31 October 2024 428
Net book value
At 31 October 2024 -
5 Debtors 2024 2023
£ £
Trade debtors - 1,288
Other debtors 36,000 36,000
36,000 37,288
6 Creditors: amounts falling due within one year 2024 2023
£ £
Taxation and social security costs 2,963 3,521
Other creditors 1,036 1,036
3,999 4,557
7 Controlling party
The company is controlled by the director.
8 Other information
Isobel Davidson Communications Limited is a private company limited by shares and incorporated in England. Its registered office is:
2 Priors Road
Cheltenham
Glos
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