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REGISTERED NUMBER: 07272600 (England and Wales)










Unaudited Financial Statements

for the Year Ended 30 June 2024

for

Didactic Services Limited

Didactic Services Limited (Registered number: 07272600)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Didactic Services Limited

Company Information
for the Year Ended 30 June 2024







DIRECTOR: B Jahanbani





REGISTERED OFFICE: Thatcher House
12 Mount Ephraim
Tunbridge Wells
Kent
TN4 8AS





REGISTERED NUMBER: 07272600 (England and Wales)





ACCOUNTANTS: Ward Mackenzie Ltd
Thatcher House
12 Mount Ephraim
Tunbridge Wells
Kent
TN4 8AS

Didactic Services Limited (Registered number: 07272600)

Balance Sheet
30 June 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 590,173 61,697

CURRENT ASSETS
Stocks 833,182 1,724,905
Debtors 5 699,931 520,994
Cash at bank 1,516,264 912,304
3,049,377 3,158,203
CREDITORS
Amounts falling due within one year 6 (685,531 ) (1,423,874 )
NET CURRENT ASSETS 2,363,846 1,734,329
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,954,019

1,796,026

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 7 2,954,018 1,796,025
SHAREHOLDERS' FUNDS 2,954,019 1,796,026

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

Didactic Services Limited (Registered number: 07272600)

Balance Sheet - continued
30 June 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 director and authorised for issue on 13 March 2025 and were signed by:





B Jahanbani - Director


Didactic Services Limited (Registered number: 07272600)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Didactic Services Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 represented by net invoiced sales of goods, excluding value added tax and net invoiced consultancy fees, excluding value added tax.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

STOCKS
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

DEFERRED TAX
Deferred tax is not recognised in respect of all timing differences that have originated but not reversed at the
balance sheet date as these are considered immaterial.

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 9 (2023 - 8 ) .

Didactic Services Limited (Registered number: 07272600)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 July 2023 - 7,167 41,007 100,502 148,676
Additions 26,167 564,096 - 4,148 594,411
At 30 June 2024 26,167 571,263 41,007 104,650 743,087
DEPRECIATION
At 1 July 2023 - 5,198 8,906 72,875 86,979
Charge for year 4,895 39,165 8,025 13,850 65,935
At 30 June 2024 4,895 44,363 16,931 86,725 152,914
NET BOOK VALUE
At 30 June 2024 21,272 526,900 24,076 17,925 590,173
At 30 June 2023 - 1,969 32,101 27,627 61,697

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 697,976 311,451
Directors' current accounts - 89,469
VAT - 119,175
Prepayments 1,955 899
699,931 520,994

The directors consider the carrying value of trade and other receivables approximate to their fair values.

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 378,622 1,047,137
Corporation tax 188,954 358,586
Social security and other tax 50,634 1,558
VAT 61,386 -
Other creditors - 6,037
Credit Card 5,912 10,556
Directors' current accounts 23 -
685,531 1,423,874

The directors consider the carrying amounts of current liabilities approximate to their fair values.

Didactic Services Limited (Registered number: 07272600)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

7. RESERVES
Retained
earnings
£   

At 1 July 2023 1,796,025
Profit for the year 1,629,661
Dividends (471,668 )
At 30 June 2024 2,954,018

The Profit and loss account comprises all current and prior period retained profit and losses after deducting any distributions made to the company's shareholders. This is a distributable reserve.

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2024 and 30 June 2023:

2024 2023
£    £   
B Jahanbani
Balance outstanding at start of year 89,469 18,781
Amounts advanced 58,120 184,000
Amounts repaid (147,612 ) (113,312 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (23 ) 89,469

9. RELATED PARTY DISCLOSURES

During the year dividend paid to the director of the company is as follows :
Mr B Jahanbani : £471,668 in respect of ordinary share (2023 - £228,312)