IRIS Accounts Production v25.1.0.734 11905079 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh119050792024-03-31119050792025-03-31119050792024-04-012025-03-31119050792023-03-31119050792023-04-012024-03-31119050792024-03-3111905079ns15:EnglandWales2024-04-012025-03-3111905079ns14:PoundSterling2024-04-012025-03-3111905079ns10:Director12024-04-012025-03-3111905079ns10:PrivateLimitedCompanyLtd2024-04-012025-03-3111905079ns10:SmallEntities2024-04-012025-03-3111905079ns10:AuditExempt-NoAccountantsReport2024-04-012025-03-3111905079ns10:SmallCompaniesRegimeForDirectorsReport2024-04-012025-03-3111905079ns10:SmallCompaniesRegimeForAccounts2024-04-012025-03-3111905079ns10:FullAccounts2024-04-012025-03-3111905079ns10:OrdinaryShareClass12024-04-012025-03-3111905079ns10:Director22024-04-012025-03-3111905079ns10:Director32024-04-012025-03-3111905079ns10:Director42024-04-012025-03-3111905079ns10:RegisteredOffice2024-04-012025-03-3111905079ns5:CurrentFinancialInstruments2025-03-3111905079ns5:CurrentFinancialInstruments2024-03-3111905079ns5:ShareCapital2025-03-3111905079ns5:ShareCapital2024-03-3111905079ns5:RetainedEarningsAccumulatedLosses2025-03-3111905079ns5:RetainedEarningsAccumulatedLosses2024-03-3111905079ns5:ComputerEquipment2024-04-012025-03-3111905079ns5:LandBuildingsns5:ShortLeaseholdAssets2024-03-3111905079ns5:ComputerEquipment2024-03-3111905079ns5:LandBuildingsns5:ShortLeaseholdAssets2024-04-012025-03-3111905079ns5:LandBuildingsns5:ShortLeaseholdAssets2025-03-3111905079ns5:ComputerEquipment2025-03-3111905079ns5:LandBuildingsns5:ShortLeaseholdAssets2024-03-3111905079ns5:ComputerEquipment2024-03-3111905079ns5:WithinOneYearns5:CurrentFinancialInstruments2025-03-3111905079ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-3111905079ns5:DeferredTaxation2025-03-3111905079ns10:OrdinaryShareClass12025-03-31
REGISTERED NUMBER: 11905079 (England and Wales)








Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Differentiated Ltd

Differentiated Ltd (Registered number: 11905079)

Contents of the Financial Statements
for the Year Ended 31 March 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Differentiated Ltd

Company Information
for the Year Ended 31 March 2025







DIRECTORS: M L Neal
Mrs K Neal
L Ulrichova
J Bell





REGISTERED OFFICE: Garth Lodge
30 St Johns Road
Mortimer Common
Berkshire
RG7 3TR





REGISTERED NUMBER: 11905079 (England and Wales)





ACCOUNTANTS: Lane Monnington Welton
Chartered Accountants
Riverside View
Basing Road
Old Basing
Basingstoke
Hampshire
RG24 7AL

Differentiated Ltd (Registered number: 11905079)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 27,186 13,579

CURRENT ASSETS
Debtors 5 600,204 886,434
Cash at bank 1,358,226 1,032,995
1,958,430 1,919,429
CREDITORS
Amounts falling due within one year 6 1,268,901 1,334,625
NET CURRENT ASSETS 689,529 584,804
TOTAL ASSETS LESS CURRENT
LIABILITIES

716,715

598,383

PROVISIONS FOR LIABILITIES 7 4,886 -
NET ASSETS 711,829 598,383

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 711,729 598,283
SHAREHOLDERS' FUNDS 711,829 598,383

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Differentiated Ltd (Registered number: 11905079)

Balance Sheet - continued
31 March 2025


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 May 2025 and were signed on its behalf by:





M L Neal - Director


Differentiated Ltd (Registered number: 11905079)

Notes to the Financial Statements
for the Year Ended 31 March 2025


1. STATUTORY INFORMATION

Differentiated Ltd 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.

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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on cost

Financial instruments
Debtors and creditors payable/receivable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings
Loans and borrowings are initially recognised at the transaction price, including transaction costs. Subsequently they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date, adjusted for indexation where applicable.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Differentiated Ltd (Registered number: 11905079)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Impairment
Assets not measured at fair value are reviewed for any indication that an asset may be impaired at each balance sheet date. The directors review the carrying amount of the relevant assets and compare them to their market values and recoverable amounts. Where the carrying amount exceeds this, an impairment loss is recognised in profit or loss, unless the asset is carried at a revalued amount, where the impairment loss is a revaluation decrease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 29 (2024 - 22 ) .

4. TANGIBLE FIXED ASSETS
Leasehold Computer
Improvements equipment Totals
£    £    £   
COST
At 1 April 2024 - 36,164 36,164
Additions 9,433 15,822 25,255
Disposals - (20,640 ) (20,640 )
At 31 March 2025 9,433 31,346 40,779
DEPRECIATION
At 1 April 2024 - 22,585 22,585
Charge for year 943 10,705 11,648
Eliminated on disposal - (20,640 ) (20,640 )
At 31 March 2025 943 12,650 13,593
NET BOOK VALUE
At 31 March 2025 8,490 18,696 27,186
At 31 March 2024 - 13,579 13,579

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 567,956 843,196
Other debtors 32,248 43,238
600,204 886,434

Differentiated Ltd (Registered number: 11905079)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade creditors 146,221 110,821
Taxation and social security 282,731 301,568
Other creditors 839,949 922,236
1,268,901 1,334,625

7. PROVISIONS FOR LIABILITIES
31.3.25 31.3.24
£    £   
Deferred tax 4,886 -

Deferred
tax
£   
Accelerated capital allowances 4,886
Balance at 31 March 2025 4,886

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
100 Ordinary £1 100 100