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REGISTERED NUMBER: 08692389 (England and Wales)















David Ritchie and Associates Ltd

Unaudited Financial Statements

for the Year Ended 31st March 2025






David Ritchie and Associates Ltd (Registered number: 08692389)






Contents of the Financial Statements
for the year ended 31st March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 4


David Ritchie and Associates Ltd

Company Information
for the year ended 31st March 2025







DIRECTORS: D W D Ritchie
Mrs C J Ritchie





REGISTERED OFFICE: 13 Shepherds Way
Rickmansworth
Hertfordshire
WD3 7NH





REGISTERED NUMBER: 08692389 (England and Wales)





ACCOUNTANTS: Cheney & Co
310 Wellingborough Road
Northampton
NN1 4EP

David Ritchie and Associates Ltd (Registered number: 08692389)

Balance Sheet
31st March 2025

2025 2024
Notes £    £   
CURRENT ASSETS
Debtors 6 19,445 18,704
Cash at bank 30,423 36,199
49,868 54,903
CREDITORS
Amounts falling due within one year 7 48,589 53,778
NET CURRENT ASSETS 1,279 1,125
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,279

1,125

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 1,277 1,123
SHAREHOLDERS' FUNDS 1,279 1,125

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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.

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 Board of Directors and authorised for issue on 16th April 2025 and were signed on its behalf by:





D W D Ritchie - Director


David Ritchie and Associates Ltd (Registered number: 08692389)

Notes to the Financial Statements
for the year ended 31st March 2025

1. STATUTORY INFORMATION

David Ritchie and Associates 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.

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


The principal activity of the company was the provision of careers guidance.

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

These financial statements have been prepared on the going concern basis as the company meets its day to day working capital requirement through the support of its directors, who have confirmed their continuing support for a period of twelve months following approval of these financial statements.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Turnover
Turnover represents the invoiced value of sales including VAT net of monies payable under the Flat Rate Scheme for VAT.

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 - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

David Ritchie and Associates Ltd (Registered number: 08692389)

Notes to the Financial Statements - continued
for the year ended 31st March 2025

5. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1st April 2024
and 31st March 2025 5,632
DEPRECIATION
At 1st April 2024
and 31st March 2025 5,632
NET BOOK VALUE
At 31st March 2025 -
At 31st March 2024 -

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 19,315 18,574
Other debtors 130 130
19,445 18,704

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Taxation and social security 18,495 22,173
Other creditors 30,094 31,605
48,589 53,778

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
2 Ordinary £1 2 2

9. CONTINGENT LIABILITIES

There were no contingent liabilities as at 31st March 2025 or 31st March 2024.

10. CAPITAL COMMITMENTS

There were no capital commitments as at 31st March 2025 or 31st March 2024.