2024-01-01 2024-12-31 false Capium Accounts Production 1.1 10214197 2024-01-01 2024-12-31 10214197 bus:FullAccounts 2024-01-01 2024-12-31 10214197 bus:FRS102 2024-01-01 2024-12-31 10214197 bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 10214197 bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 10214197 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 10214197 2024-01-01 2024-12-31 10214197 2024-12-31 10214197 bus:RegisteredOffice 2024-01-01 2024-12-31 10214197 core:WithinOneYear 2024-12-31 10214197 core:AfterOneYear 2024-12-31 10214197 1 2024-01-01 2024-12-31 10214197 bus:Director1 2024-01-01 2024-12-31 10214197 bus:Director1 2024-12-31 10214197 bus:Director1 2023-01-01 2023-12-31 10214197 2023-01-01 10214197 bus:LeadAgentIfApplicable 2024-01-01 2024-12-31 10214197 2023-01-01 2023-12-31 10214197 2023-12-31 10214197 core:WithinOneYear 2023-12-31 10214197 core:AfterOneYear 2023-12-31 10214197 bus:EntityAccountantsOrAuditors 2023-01-01 2023-12-31 10214197 core:ComputerEquipment 2024-01-01 2024-12-31 10214197 core:ComputerEquipment 2024-12-31 10214197 core:ComputerEquipment 2023-12-31 10214197 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-12-31 10214197 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-12-31 10214197 core:CostValuation core:Non-currentFinancialInstruments 2024-12-31 10214197 core:CostValuation core:Non-currentFinancialInstruments 2023-12-31 10214197 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-12-31 10214197 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-12-31 10214197 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-12-31 10214197 core:Non-currentFinancialInstruments 2024-12-31 10214197 core:Non-currentFinancialInstruments 2023-12-31 10214197 core:ShareCapital 2024-12-31 10214197 core:ShareCapital 2023-12-31 10214197 core:RetainedEarningsAccumulatedLosses 2024-12-31 10214197 core:RetainedEarningsAccumulatedLosses 2023-12-31 10214197 core:ShareCapitalOrdinaryShares 2024-01-01 10214197 core:ShareCapitalOrdinaryShares 2023-01-01 10214197 core:ShareCapitalOrdinaryShares 2024-01-01 2024-12-31 10214197 core:ShareCapitalOrdinaryShares 2023-01-01 2023-12-31 10214197 core:ShareCapitalOrdinaryShares 2024-12-31 10214197 core:ShareCapitalOrdinaryShares 2023-12-31 10214197 core:RetainedEarningsAccumulatedLosses 2024-01-01 10214197 core:RetainedEarningsAccumulatedLosses 2023-01-01 10214197 core:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 10214197 core:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 10214197 core:RetainedEarningsAccumulatedLosses 2024-12-31 10214197 core:RetainedEarningsAccumulatedLosses 2023-12-31 10214197 dpl:Item1 2024-01-01 10214197 dpl:Item1 2024-12-31 10214197 dpl:Item1 2023-01-01 10214197 dpl:Item1 2023-12-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 10214197
England and Wales

 

 

 

DEMARSO CONSULTING LTD.



Unaudited Financial Statements
 


Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

Demarso Consulting Ltd.
Contents Page
For the year ended 31 December 2024
Director Richard Pemberton
Registered Number 10214197
Registered Office 4 Chapmans Close
Challock
Ashford
Kent
TN25 4AX
Accountants Aplus Accountancy Limited
13 Tidford Road

Welling
DA16 3JR
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 31 December 2024.
Principal activities
Principal activity of the company during the financial year was of consultancy services.
Director
The director who served the company throughout the year was as follows:
Richard Pemberton
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Richard Pemberton
Director

Date approved: 29 September 2025
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 December 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Aplus Accountancy Limited
31 December 2024



....................................................

Aplus Accountancy Limited
13 Tidford Road

Welling
DA16 3JR
29 September 2025
3
 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Tangible fixed assets 3 0    108 
0    108 
Current assets      
Debtors 4 7    7 
Cash at bank and in hand 4    19 
11    26 
Creditors: amount falling due within one year 5 (10,775)   (10,831)
Net current assets (10,764)   (10,805)
 
Total assets less current liabilities (10,764)   (10,697)
Net assets (10,764)   (10,697)
 

Capital and reserves 		     
Called up share capital 100    100 
Profit and loss account (10,864)   (10,797)
Shareholders' funds (10,764)   (10,697)
 


For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 financial statements were approved by the director on 29 September 2025 and were signed by:


-------------------------------
Richard Pemberton
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 January 2023 100  (10,348) (10,248)
Profit for the year (449) (449)
Total comprehensive income for the year -  (449) (449)
Total investments by and distributions to owners -  -  - 
At 31 December 2023 100  (10,797) (10,697)
At 01 January 2024 100  (10,797) (10,697)
Profit for the year (67) (67)
Total comprehensive income for the year -  (67) (67)
Total investments by and distributions to owners -  -  - 
At 31 December 2024 100  (10,864) (10,764)
5
General Information
Demarso Consulting Ltd. is a private company, limited by shares, registered in England and Wales, registration number 10214197, registration address 4 Chapmans Close, Challock, Ashford, Kent, TN25 4AX.

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.
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:
Computer Equipment 25% Reducing Balance
2.

Average number of employees


Average number of employees during the year was 1 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 January 2024 541    541 
Additions -    - 
Disposals -    - 
At 31 December 2024 541    541 
Depreciation
At 01 January 2024 433    433 
Charge for year 108    108 
On disposals -    - 
At 31 December 2024 541    541 
Net book values
Closing balance as at 31 December 2024 -    - 
Opening balance as at 01 January 2024 108    108 


4.

Debtors: amounts falling due within one year

2024
£		   2023
£
Other Debtors 7    7 
7    7 

5.

Creditors: amount falling due within one year

2024
£		   2023
£
Corporation Tax 0    100 
Accrued Expenses 300    300 
Directors' Current Accounts 10,475    10,430 
VAT 0    1 
10,775    10,831 

6.

Director’s loan

DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period:

Particulars   Current
£		   Prior year
£
Balance outstanding at start of period -  13,694 
Amounts advanced -  - 
Amounts repaid -  (13,694)
Balance outstanding at end of period -  - 


All amounts advanced were under the same terms and conditions with a fixed term of 12 months and an interest rate equal to the HMRC official rate for beneficial loan arrangements as applicable at the time.
6