IRIS Accounts Production v25.2.0.378 04157865 Board of Directors 1.6.24 31.5.25 31.5.25 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh041578652024-05-31041578652025-05-31041578652024-06-012025-05-31041578652023-05-31041578652023-06-012024-05-31041578652024-05-3104157865ns15:EnglandWales2024-06-012025-05-3104157865ns14:PoundSterling2024-06-012025-05-3104157865ns10:Director12024-06-012025-05-3104157865ns10:PrivateLimitedCompanyLtd2024-06-012025-05-3104157865ns10:SmallEntities2024-06-012025-05-3104157865ns10:AuditExempt-NoAccountantsReport2024-06-012025-05-3104157865ns10:SmallCompaniesRegimeForDirectorsReport2024-06-012025-05-3104157865ns10:SmallCompaniesRegimeForAccounts2024-06-012025-05-3104157865ns10:FullAccounts2024-06-012025-05-3104157865ns10:Director22024-06-012025-05-3104157865ns10:RegisteredOffice2024-06-012025-05-3104157865ns5:CurrentFinancialInstruments2025-05-3104157865ns5:CurrentFinancialInstruments2024-05-3104157865ns5:ShareCapital2025-05-3104157865ns5:ShareCapital2024-05-3104157865ns5:CapitalRedemptionReserve2025-05-3104157865ns5:CapitalRedemptionReserve2024-05-3104157865ns5:RetainedEarningsAccumulatedLosses2025-05-3104157865ns5:RetainedEarningsAccumulatedLosses2024-05-3104157865ns5:FurnitureFittings2024-06-012025-05-3104157865ns5:ComputerEquipment2024-06-012025-05-3104157865ns5:FurnitureFittings2024-05-3104157865ns5:ComputerEquipment2024-05-3104157865ns5:FurnitureFittings2025-05-3104157865ns5:ComputerEquipment2025-05-3104157865ns5:FurnitureFittings2024-05-3104157865ns5:ComputerEquipment2024-05-3104157865ns5:WithinOneYearns5:CurrentFinancialInstruments2025-05-3104157865ns5:WithinOneYearns5:CurrentFinancialInstruments2024-05-31
REGISTERED NUMBER: 04157865 (England and Wales)







UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

FOR

THE HOUSE DIRECTORY LIMITED

THE HOUSE DIRECTORY LIMITED (REGISTERED NUMBER: 04157865)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


THE HOUSE DIRECTORY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2025







DIRECTORS: Mrs A P L Tan
Mr A Naumovs





REGISTERED OFFICE: 85 Great Portland Street
First Floor
London
W1W 7LT





REGISTERED NUMBER: 04157865 (England and Wales)





ACCOUNTANTS: Cube Partners Limited
Chartered Accountants
5 Giffard Court
Millbrook Close
Northampton
Northamptonshire
NN5 5JF

THE HOUSE DIRECTORY LIMITED (REGISTERED NUMBER: 04157865)

BALANCE SHEET
31 MAY 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 414 893

CURRENT ASSETS
Debtors 5 14,859 12,294
Cash at bank 20,798 21,090
35,657 33,384
CREDITORS
Amounts falling due within one year 6 11,077 10,472
NET CURRENT ASSETS 24,580 22,912
TOTAL ASSETS LESS CURRENT
LIABILITIES

24,994

23,805

PROVISIONS FOR LIABILITIES 103 223
NET ASSETS 24,891 23,582

CAPITAL AND RESERVES
Called up, fully paid share capital 50 50
Capital redemption reserve 50 50
Retained earnings 24,791 23,482
SHAREHOLDERS' FUNDS 24,891 23,582

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 August 2025 and were signed on its behalf by:





Mrs A P L Tan - Director


THE HOUSE DIRECTORY LIMITED (REGISTERED NUMBER: 04157865)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

1. STATUTORY INFORMATION

The House Directory Limited 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 (£).


2. ACCOUNTING POLICIES

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

Significant judgements and estimates
In the application of the company's accounting policies, the directors are required to make judgments, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

Turnover
Turnover is measured at the fair value of consideration received or receivable for services provided in the normal course of business, and is shown net of value added tax and other sales related taxes.

Revenue from sale of services is recognised when the stage of completion of the transaction can be measured reliably. To the extent that the service provided has not been billed at the balance sheet date, the amount is recognised as revenue and recorded as accrued income. Sales billed in advance of the services being provided are recognised as deferred income.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on cost
Computer equipment - 33% on cost

Tangible fixed assets are stated at historical cost less accumulated depreciation. Cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use.

Impairment of fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

THE HOUSE DIRECTORY LIMITED (REGISTERED NUMBER: 04157865)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2025

2. ACCOUNTING POLICIES - continued

Financial instruments
Cash and cash equivalents in the balance sheet comprise cash at banks and in hand and short term deposits with an original maturity date of three months or less.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the statement of comprehensive income and under administrative expenses.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

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

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 June 2024
and 31 May 2025 3,752 12,972 16,724
DEPRECIATION
At 1 June 2024 3,752 12,079 15,831
Charge for year - 479 479
At 31 May 2025 3,752 12,558 16,310
NET BOOK VALUE
At 31 May 2025 - 414 414
At 31 May 2024 - 893 893

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 14,727 12,145
Other debtors 132 149
14,859 12,294

THE HOUSE DIRECTORY LIMITED (REGISTERED NUMBER: 04157865)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 793 1,008
Taxation and social security 8,710 6,932
Other creditors 1,574 2,532
11,077 10,472