Registered number
07839676
D & V Consultancy Limited
Filleted Accounts
29 November 2024
D & V Consultancy Limited
Registered number: 07839676
Balance Sheet
as at 29 November 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 5,487 6,455
Current assets
Cash at bank and in hand 8,358 6,209
Creditors: amounts falling due within one year 4 (983) (1,999)
Net current assets 7,375 4,210
Net assets 12,862 10,665
Capital and reserves
Called up share capital 100 100
Profit and loss account 12,762 10,565
Shareholders' funds 12,862 10,665
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
D Stockman
Director
Approved by the board on 15 August 2025
D & V Consultancy Limited
Notes to the Accounts
for the year ended 29 November 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings, tools and equipment 15% reducing balance
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 29 November 2024 11,564
Depreciation
At 30 November 2023 5,109
Charge for the year 968
At 29 November 2024 6,077
Net book value
At 29 November 2024 5,487
At 29 November 2023 6,455
4 Creditors: amounts falling due within one year 2024 2023
£ £
Taxation and social security costs 743 1,116
Other creditors 240 883
983 1,999
5 Other information
D & V Consultancy Limited is a private company limited by shares and incorporated in England. Its registered office is:
1 Upper Stalls
Iford
Lewes
East Sussex
BN7 3EJ
D & V Consultancy Limited 07839676 false 2023-11-30 2024-11-29 2024-11-29 VT Final Accounts April 2024 D Stockman No description of principal activity 07839676 2022-11-30 2023-11-29 07839676 core:WithinOneYear 2023-11-29 07839676 core:ShareCapital 2023-11-29 07839676 core:RetainedEarningsAccumulatedLosses 2023-11-29 07839676 2023-11-30 2024-11-29 07839676 bus:PrivateLimitedCompanyLtd 2023-11-30 2024-11-29 07839676 bus:AuditExempt-NoAccountantsReport 2023-11-30 2024-11-29 07839676 bus:Director40 2023-11-30 2024-11-29 07839676 1 2023-11-30 2024-11-29 07839676 2 2023-11-30 2024-11-29 07839676 core:PlantMachinery 2023-11-30 2024-11-29 07839676 countries:England 2023-11-30 2024-11-29 07839676 bus:FRS102 2023-11-30 2024-11-29 07839676 bus:FilletedAccounts 2023-11-30 2024-11-29 07839676 2024-11-29 07839676 core:WithinOneYear 2024-11-29 07839676 core:ShareCapital 2024-11-29 07839676 core:RetainedEarningsAccumulatedLosses 2024-11-29 07839676 core:PlantMachinery 2024-11-29 07839676 2023-11-29 07839676 core:PlantMachinery 2023-11-29 iso4217:GBP xbrli:pure