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Registration number: 11722933

DH PM Consulting Limited

Unaudited Filleted Financial Statements

for the Period from 1 January 2024 to 30 April 2025

 

DH PM Consulting Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 6

 

DH PM Consulting Limited

Company Information

Director

D. Hersey

Registered office

17 Mowbray Court
Choppington
Northumberland
NE62 5QT

 

DH PM Consulting Limited

(Registration number: 11722933)
Balance Sheet as at 30 April 2025

Note

2025
£

2023
£

Fixed assets

 

Tangible assets

4

-

2,407

Current assets

 

Debtors

5

-

5,100

Cash at bank and in hand

 

16,163

22,619

 

16,163

27,719

Creditors: Amounts falling due within one year

6

(11,049)

(13,887)

Net current assets

 

5,114

13,832

Total assets less current liabilities

 

5,114

16,239

Provisions for liabilities

-

(602)

Net assets

 

5,114

15,637

Capital and reserves

 

Called up share capital

2

2

Retained earnings

5,112

15,635

Shareholders' funds

 

5,114

15,637

For the financial period ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 4 June 2025
 

.........................................
D. Hersey
Director

 

DH PM Consulting Limited

Notes to the Unaudited Financial Statements for the
Period from 1 January 2024 to 30 April 2025

1

General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
17 Mowbray Court
Choppington
Northumberland
NE62 5QT

These financial statements were authorised for issue by the director on 4 June 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are prepared in sterling which is the functional currency of the entity.

Going concern

The company meets its day to day working capital requirements through cash generated from operations. The directors have assessed the potential impact of COVID-19 on the company and have implemented a business continuity plan to mitigate against this.

The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for a period of at least 12 months from the date of signing these financial statements. The company therefore continues to adopt the going concern basis in preparing its financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

 

DH PM Consulting Limited

Notes to the Unaudited Financial Statements for the
Period from 1 January 2024 to 30 April 2025 (continued)

2

Accounting policies (continued)

Government grants

Government grants relating to the costs incurred by the company are recognised in the income statement over the period necessary to match them with costs that they are intended to compensate. Government grants are presented separately and disclosed in Other operating income in the income statement.

Other operating income includes the UK Government assistance provided through Coronavirus Job Retention Scheme during the Covid-19 pandemic.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office equipment

25% Reducing Balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

 

DH PM Consulting Limited

Notes to the Unaudited Financial Statements for the
Period from 1 January 2024 to 30 April 2025 (continued)

2

Accounting policies (continued)

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including the director) during the period, was 2 (2023 - 2).

4

Tangible assets

Office equipment
£

Total
£

Cost or valuation

At 1 January 2024

4,839

4,839

Additions

2,670

2,670

Disposals

(7,509)

(7,509)

At 30 April 2025

-

-

Depreciation

At 1 January 2024

2,432

2,432

Charge for the period

1,164

1,164

Eliminated on disposal

(3,596)

(3,596)

At 30 April 2025

-

-

Carrying amount

At 30 April 2025

-

-

At 31 December 2023

2,407

2,407

 

DH PM Consulting Limited

Notes to the Unaudited Financial Statements for the
Period from 1 January 2024 to 30 April 2025 (continued)

5

Debtors

2025
£

2023
£

Trade debtors

-

5,100

-

5,100

6

Creditors

Creditors: amounts falling due within one year

2025
£

2023
£

Due within one year

Taxation and social security

5,885

11,825

Other creditors

5,164

2,062

11,049

13,887