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Registered Number: 03543212
England and Wales

 

 

 

DIVIDED SPACE LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 April 2024

End date: 31 March 2025
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 4 10,878    11,138 
10,878    11,138 
Current assets      
Debtors 22,004    20,393 
Cash at bank and in hand 13,003    10,464 
35,007    30,857 
Creditors: amount falling due within one year (41,545)   (37,716)
Net current assets (6,538)   (6,859)
 
Total assets less current liabilities 4,340    4,279 
Creditors: amount falling due after more than one year (3,669)   (7,667)
Net assets 671    (3,388)
 

Capital and reserves
     
Called up share capital 5 16    16 
Profit and loss account 655    (3,404)
Shareholders' funds 671    (3,388)
 


For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 10 July 2025 and were signed on its behalf by:


-------------------------------
John Little
Director
1
General Information
Divided Space Limited is a private company, limited by shares, registered in England and Wales, registration number 03543212, registration address Unit 5, Old Station Yard, Chapel Street, Cawston, Norfolk, NR10 4BB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 15% Reducing Balance
2.

Average number of employees

Average number of employees during the year was 0 (2024 : 0).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 April 2024 29,777    29,777 
Additions  
Disposals  
At 31 March 2025 29,777    29,777 
Amortisation
At 01 April 2024 29,777    29,777 
Charge for year  
On disposals  
At 31 March 2025 29,777    29,777 
Net book values
At 31 March 2025  
At 31 March 2024  


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Fixtures and Fittings   Total
  £   £   £
At 01 April 2024 9,402    32,758    42,160 
Additions    
Disposals    
At 31 March 2025 9,402    32,758    42,160 
Depreciation
At 01 April 2024   31,022    31,022 
Charge for year   260    260 
On disposals    
At 31 March 2025   31,282    31,282 
Net book values
Closing balance as at 31 March 2025 9,402    1,476    10,878 
Opening balance as at 01 April 2024 9,402    1,736    11,138 


5.

Share Capital

Allotted, called up and fully paid
2025
£
  2024
£
2 Ordinary shares of £1.00 each  
14 Class A shares of £1.00 each 14    14 
16    16 

2