Registered number
05796169
DESOR CONSULTANCY LTD
Filleted Accounts
31 March 2024
DESOR CONSULTANCY LTD
Registered number: 05796169
Balance Sheet
as at 31 March 2024
Notes 2024 2023
£ £
Fixed assets
Intangible assets 3 22,667 24,667
Tangible assets 4 5,528 6,263
28,195 30,930
Current assets
Debtors 5 268,376 262,185
Cash at bank and in hand 107,790 51,255
376,166 313,440
Creditors: amounts falling due within one year 6 (209,813) (114,469)
Net current assets 166,353 198,971
Total assets less current liabilities 194,548 229,901
Creditors: amounts falling due after more than one year 7 (243,528) (291,615)
Net liabilities (48,980) (61,714)
Capital and reserves
Called up share capital 1,000 1,000
Profit and loss account (49,980) (62,714)
Shareholders' funds (48,980) (61,714)
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 members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.
A. Desor
Director
Approved by the board on 25 April 2025
DESOR CONSULTANCY LTD
Notes to the Accounts
for the year ended 31 March 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.
Intangible fixed assets
Amortisation on goodwill is charged at the rate of 5% per annum on cost.
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, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Furniture, fixtures, fittings and equipment 10% per annum on cost.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), 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 recognised at transaction price net of any transaction costs.
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.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 5 5
3 Intangible fixed assets £
Goodwill:
Cost
At 1 April 2023 40,000
At 31 March 2024 40,000
Amortisation
At 1 April 2023 15,333
Provided during the year 2,000
At 31 March 2024 17,333
Net book value
At 31 March 2024 22,667
At 31 March 2023 24,667
4 Tangible fixed assets
Furniture, fixtures, fittings & equipment
£
Cost
At 1 April 2023 11,144
Additions 422
At 31 March 2024 11,566
Depreciation
At 1 April 2023 4,881
Charge for the year 1,157
At 31 March 2024 6,038
Net book value
At 31 March 2024 5,528
At 31 March 2023 6,263
5 Debtors 2024 2023
£ £
Trade debtors 267,242 261,127
Prepayments 1,134 1,058
268,376 262,185
6 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 10,000 10,000
Trade creditors 13,266 13,757
Accrued expenses 1,419 1,637
Taxation and social security costs 88,042 70,694
Other creditors 97,086 18,381
209,813 114,469
7 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 12,500 22,500
Other creditors 231,028 269,115
243,528 291,615
8 Other information
DESOR CONSULTANCY LTD is a private company limited by shares and incorporated in England. Its registered office is:
128A Evington road
Leicester
LE2 1HL
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