REGISTERED NUMBER: 03908001 (England and Wales)

Didimus Cost Consultancy Limited

Report of the Director and

Unaudited Financial Statements for the Year Ended 31 January 2025

Page

Company Information

1

Report of the Director

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTOR:

R W Warren

SECRETARY:

Mrs M Warren

REGISTERED OFFICE:

Ashmore

40 Roundwood Road

Ossett

Wakefield

West Yorkshire

WF5 0HZ

REGISTERED NUMBER:

03908001 (England and Wales)

ACCOUNTANTS:

Amanda C.Jackson FCCA

Suite 5.05 Windsor House

Cornwall Road

Harrogate

North Yorkshire

HG1 2PW

The director presents his report with the financial statements of the company for the year ended 31 January 2025.

DIRECTOR

R W Warren held office during the whole of the period from 1 February 2024 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

R W Warren - Director

23 September 2025

TURNOVER

-

65,424

Administrative expenses

10,001

19,550

OPERATING (LOSS)/PROFIT and

(LOSS)/PROFIT BEFORE TAXATION

(10,001

)

45,874

Tax on (loss)/profit

-

10,645

(LOSS)/PROFIT FOR THE FINANCIAL YEAR

(10,001

)

35,229

FIXED ASSETS

Tangible assets

5

27,466

34,343

CURRENT ASSETS

Debtors

6

5,300

5,300

Cash at bank

28,344

72,503

33,644

77,803

CREDITORS

Amounts falling due within one year

7

(110

)

10,925

NET CURRENT ASSETS

33,754

66,878

TOTAL ASSETS LESS CURRENT LIABILITIES

61,220

101,221

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

61,218

101,219

SHAREHOLDERS' FUNDS

61,220

101,221

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 23 September 2025 and were signed by:

R W Warren - Director

1.	STATUTORY INFORMATION

Didimus Cost Consultancy 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the year 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.

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 year 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 2 ).

4.	OPERATING (LOSS)/PROFIT

The operating loss (2024 - operating profit) is stated after charging:

31.1.25

31.1.24

£

£

Depreciation - owned assets

6,877

8,618

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2024

and 31 January 2025

81,792

DEPRECIATION

At 1 February 2024

47,449

Charge for year

6,877

At 31 January 2025

54,326

NET BOOK VALUE

At 31 January 2025

27,466

At 31 January 2024

34,343

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

5,300

5,300

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Taxation and social security

(500

)

10,145

Other creditors

390

780

(110

)

10,925