| REGISTERED NUMBER: |
| Danu Insights Limited |
| Unaudited Financial Statements |
| for the Period |
| 8 November 2023 to 30 November 2024 |
| REGISTERED NUMBER: |
| Danu Insights Limited |
| Unaudited Financial Statements |
| for the Period |
| 8 November 2023 to 30 November 2024 |
| Danu Insights Limited (Registered number: SC788592) |
| Contents of the Financial Statements |
| for the Period 8 November 2023 to 30 November 2024 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Danu Insights Limited |
| Company Information |
| for the Period 8 November 2023 to 30 November 2024 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 9 Ainslie Place |
| Edinburgh |
| Midlothian |
| EH3 6AT |
| BANKERS: |
| Broadwalk House |
| 5 Appold Street |
| London |
| EC2A 2AG |
| Danu Insights Limited (Registered number: SC788592) |
| Balance Sheet |
| 30 November 2024 |
| Notes | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Debtors | 6 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CAPITAL AND RESERVES |
| Called up share capital |
| Share premium |
| Retained earnings | ( |
) |
| 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. |
| Danu Insights Limited (Registered number: SC788592) |
| Balance Sheet - continued |
| 30 November 2024 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Danu Insights Limited (Registered number: SC788592) |
| Notes to the Financial Statements |
| for the Period 8 November 2023 to 30 November 2024 |
| 1. | STATUTORY INFORMATION |
| Danu Insights Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Intangible assets |
| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. |
| Tangible fixed assets |
| Plant and machinery etc | - |
| Financial instruments |
| Financial instruments comprise financial assets and financial liabilities which are recognised when the company become a party to the contractual provisions of the instrument. Financial instruments are classified as "basic" in accordance with FRS102 and are accounted for at amortised cost using the effective interest method.The effective interest rate is the rate that exactly discounts estimated future cash flows over the life of the financial assets or liability to the net carrying amount on initial |
| recognition. Discounting is not applied to short-term receivables and payables, where the effect is |
| immaterial. |
| Financial assets at cost compromise bank, trade debtors and other debtors. Financial liabilities |
| compromise trade creditors, accruals and other creditors. |
| Taxation |
| Taxation for the period 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. |
| Danu Insights Limited (Registered number: SC788592) |
| Notes to the Financial Statements - continued |
| for the Period 8 November 2023 to 30 November 2024 |
| 2. | ACCOUNTING POLICIES - continued |
| 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 period 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. |
| 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. |
| Going concern |
| The financial statements have been prepared on the going concern principle, which assumes that the company will continue to trade in the foreseeable future. In order to do so the company will require the continued support of its director. The director will continue to support the company and is confident of the continued support of the bank and other creditors. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the period was |
| 4. | INTANGIBLE FIXED ASSETS |
| Other |
| intangible |
| assets |
| £ |
| COST |
| Additions |
| At 30 November 2024 |
| AMORTISATION |
| Charge for period |
| At 30 November 2024 |
| NET BOOK VALUE |
| At 30 November 2024 |
| Danu Insights Limited (Registered number: SC788592) |
| Notes to the Financial Statements - continued |
| for the Period 8 November 2023 to 30 November 2024 |
| 5. | TANGIBLE FIXED ASSETS |
| Plant and |
| machinery |
| etc |
| £ |
| COST |
| Additions |
| At 30 November 2024 |
| DEPRECIATION |
| Charge for period |
| At 30 November 2024 |
| NET BOOK VALUE |
| At 30 November 2024 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| £ |
| Other debtors |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| £ |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| Other creditors includes loans from the directors. Loans from directors are unsecured, interest-free and repayable on demand. |
| 8. | LEASING AGREEMENTS |
| Minimum lease payments under non-cancellable operating leases fall due as follows: |
| £ |
| Within one year |