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Company registration number: 15081357
Direct Building Surveying Limited
Unaudited filleted financial statements
31 August 2024
Direct Building Surveying Limited
Contents
Directors and other information
Statement of financial position
Notes to the financial statements
Direct Building Surveying Limited
Directors and other information
Directors Mr T Allen (Appointed 18 August 2023)
Company number 15081357
Registered office 106 Moston Lane East
Manchester
M40 3QL
Accountant JP Gallagher & Co
106 Moston Lane East
Manchester
M40 3QL
Direct Building Surveying Limited
Statement of financial position
31 August 2024
31/08/24
Note £ £
Current assets
Debtors 5 3,096
_______
3,096
Creditors: amounts falling due
within one year 6 ( 10,961)
_______
Net current liabilities ( 7,865)
_______
Total assets less current liabilities ( 7,865)
_______
Net liabilities ( 7,865)
_______
Capital and reserves
Called up share capital 7 100
Profit and loss account ( 7,965)
_______
Shareholders deficit ( 7,865)
_______
For the period ending 31 August 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 financial statements for the period in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 01 April 2025 , and are signed on behalf of the board by:
Mr T Allen
Director
Company registration number: 15081357
Direct Building Surveying Limited
Notes to the financial statements
Period ended 31 August 2024
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 106 Moston Lane East, Manchester, M40 3QL.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The director continues to support the company financial and has commited to do so for the forseable future. The business has won a number of new contracts into the new financial year which should bring the business to a level of profitability. As such the accounts have been prepared on a going concern basis.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
4. Employee numbers
The average number of persons employed by the company during the period amounted to 1
5. Debtors
31/08/24
£
Other debtors 3,096
_______
6. Creditors: amounts falling due within one year
31/08/24
£
Trade creditors 1,111
Social security and other taxes 8,600
Other creditors 1,250
_______
10,961
_______
7. Called up share capital
On incorporation of the company on 18 August 2023 there were one hundred ordinary shares issued at par value.
8. Directors advances, credits and guarantees
During the period the directors entered into the following advances and credits with the company:
Period ended 31/08/24
Balance brought forward Advances /(credits) to the directors Balance o/standing
£ £ £
Mr T Allen - 3,096 3,096
_______ _______ _______