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Company registration number: 04499735
Daniel Rinsler Ltd
Unaudited filleted financial statements
30 September 2024
Daniel Rinsler Ltd
Contents
Directors and other information
Statement of financial position
Statement of changes in equity
Notes to the financial statements
Daniel Rinsler Ltd
Directors and other information
Director D Rinsler
Company number 04499735
Registered office 118 Seymour Place
London
W1H 1NP
Accountant Passer & Co
Charter House
20 Sunningdale Close
Stanmore
HA7 3QL
Daniel Rinsler Ltd
Statement of financial position
30 September 2024
2024 2023
Note £ £ £ £
Fixed assets
Tangible assets 5 9,419 8,889
_______ _______
9,419 8,889
Current assets
Debtors 6 353,718 283,059
Cash at bank and in hand - 2,892
_______ _______
353,718 285,951
Creditors: amounts falling due
within one year 7 ( 118,707) ( 87,216)
_______ _______
Net current assets 235,011 198,735
_______ _______
Total assets less current liabilities 244,430 207,624
Provisions for liabilities - ( 1,777)
_______ _______
Net assets 244,430 205,847
_______ _______
Capital and reserves
Called up share capital 100 100
Profit and loss account 244,330 205,747
_______ _______
Shareholders funds 244,430 205,847
_______ _______
For the year ending 30 September 2024 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 financial statements for the year in question in accordance with section 476;
- The director acknowledges 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 09 June 2025 , and are signed on behalf of the board by:
D Rinsler
Director
Company registration number: 04499735
Daniel Rinsler Ltd
Statement of changes in equity
Year ended 30 September 2024
Called up share capital Profit and loss account Total
£ £ £
At 1 October 2022 100 189,034 189,134
Profit for the year 16,713 16,713
_______ _______ _______
Total comprehensive income for the year - 16,713 16,713
_______ _______ _______
At 30 September 2023 and 1 October 2023 100 205,747 205,847
Profit for the year 38,583 38,583
_______ _______ _______
Total comprehensive income for the year - 38,583 38,583
_______ _______ _______
At 30 September 2024 100 244,330 244,430
_______ _______ _______
Daniel Rinsler Ltd
Notes to the financial statements
Year ended 30 September 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 118 Seymour Place, London, W1H 1NP.
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.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of discounts and Value Added Tax.
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.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fittings fixtures and equipment - 25 % reducing balance
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2023: 1 ).
5. Tangible assets
Fixtures, fittings and equipment Total
£ £
Cost
At 1 October 2023 23,582 23,582
Additions 3,670 3,670
_______ _______
At 30 September 2024 27,252 27,252
_______ _______
Depreciation
At 1 October 2023 14,693 14,693
Charge for the year 3,140 3,140
_______ _______
At 30 September 2024 17,833 17,833
_______ _______
Carrying amount
At 30 September 2024 9,419 9,419
_______ _______
At 30 September 2023 8,889 8,889
_______ _______
6. Debtors
2024 2023
£ £
Trade debtors ( 352) 7,280
Other debtors 354,070 275,779
_______ _______
353,718 283,059
_______ _______
7. Creditors: amounts falling due within one year
2024 2023
£ £
Bank loans and overdrafts 24,838 -
Trade creditors 1,192 290
Corporation tax 35,678 28,231
Social security and other taxes 35,744 36,842
Other creditors 21,255 21,853
_______ _______
118,707 87,216
_______ _______
8. Directors advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:
2024
Balance brought forward Advances /(credits) to the director Balance o/standing
£ £ £
D Rinsler 87,231 45,838 133,069
_______ _______ _______
2023
Balance brought forward Advances /(credits) to the director Balance o/standing
£ £ £
D Rinsler 77,309 9,922 87,231
_______ _______ _______
9. Related party transactions
Other Debtors include a sum of £134.206 lent to Banitti Ltd, a Company in which the Director holds a 50% interest. The loan is interest free and has no fixed repayment date.
10. Controlling party
The Company is controlled by its Director by virtue of his shareholding.