Company registration number 11355305 (England and Wales)
DARRYL NEWTON CONSULTING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MAY 2025
PAGES FOR FILING WITH REGISTRAR
The Courtyard
Shoreham Road
Upper Beeding
Steyning
West Sussex
BN44 3TN
DARRYL NEWTON CONSULTING LIMITED
CONTENTS
Page
Company information
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 8
DARRYL NEWTON CONSULTING LIMITED
COMPANY INFORMATION
- 1 -
Director
Mr D Newton
Company number
11355305
Registered office
The Courtyard
Shoreham Road
Upper Beeding
Steyning
West Sussex
BN44 3TN
Accountants
TC Group
The Courtyard
Shoreham Road
Upper Beeding
Steyning
West Sussex
BN44 3TN
DARRYL NEWTON CONSULTING LIMITED
BALANCE SHEET
AS AT
31 MAY 2025
31 May 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
6,485
7,662
Current assets
Debtors
4
5,838
1,200
Cash at bank and in hand
3,786
4,059
9,624
5,259
Creditors: amounts falling due within one year
5
(16,933)
(7,025)
Net current liabilities
(7,309)
(1,766)
Total assets less current liabilities
(824)
5,896
Provisions for liabilities
(1,232)
(1,456)
Net (liabilities)/assets
(2,056)
4,440
Capital and reserves
Called up share capital
6
4
4
Profit and loss reserves
(2,060)
4,436
Total equity
(2,056)
4,440
DARRYL NEWTON CONSULTING LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MAY 2025
31 May 2025
- 3 -

For the financial year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 30 September 2025
Mr D Newton
Director
Company registration number 11355305 (England and Wales)
DARRYL NEWTON CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 4 -
1
Accounting policies
Company information

Darryl Newton Consulting Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Courtyard, Shoreham Road, Upper Beeding, Steyning, West Sussex, BN44 3TN.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recover ed.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
10% Straight Line
Plant and equipment
25% Straight Line
Motor vehicles
25% Reducing Balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

DARRYL NEWTON CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 5 -
1.4
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.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

DARRYL NEWTON CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 6 -
1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
DARRYL NEWTON CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 7 -
3
Tangible fixed assets
Leasehold land and buildings
Plant and equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 June 2024
14,910
2,866
1,499
19,275
Additions
-
0
1,048
-
0
1,048
At 31 May 2025
14,910
3,914
1,499
20,323
Depreciation and impairment
At 1 June 2024
8,444
1,937
1,232
11,613
Depreciation charged in the year
1,491
667
67
2,225
At 31 May 2025
9,935
2,604
1,299
13,838
Carrying amount
At 31 May 2025
4,975
1,310
200
6,485
At 31 May 2024
6,466
929
267
7,662
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
5,400
1,200
Other debtors
438
-
0
5,838
1,200
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
876
1,351
Taxation and social security
1,639
1,826
Other creditors
14,418
3,848
16,933
7,025
DARRYL NEWTON CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 8 -
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Ordinary 'A' Shares of 10p each
18
18
2
2
Ordinary 'B' Shares of 10p each
18
18
2
2
Ordinary 'C' Shares of 10p each
2
2
-
0
-
0
Ordinary 'D' Shares of 10p each
2
2
-
0
-
0
40
40
4
4

2025-05-31 2024-06-01 false false false 30 September 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mr D Newton 11355305 2024-06-01 2025-05-31 11355305 bus:Director1 2024-06-01 2025-05-31 11355305 bus:RegisteredOffice 2024-06-01 2025-05-31 11355305 2025-05-31 11355305 2024-05-31 11355305 core:LandBuildings core:LeasedAssetsHeldAsLessee 2025-05-31 11355305 core:PlantMachinery 2025-05-31 11355305 core:MotorVehicles 2025-05-31 11355305 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-05-31 11355305 core:PlantMachinery 2024-05-31 11355305 core:MotorVehicles 2024-05-31 11355305 core:CurrentFinancialInstruments core:WithinOneYear 2025-05-31 11355305 core:CurrentFinancialInstruments core:WithinOneYear 2024-05-31 11355305 core:CurrentFinancialInstruments 2025-05-31 11355305 core:CurrentFinancialInstruments 2024-05-31 11355305 core:ShareCapital 2025-05-31 11355305 core:ShareCapital 2024-05-31 11355305 core:RetainedEarningsAccumulatedLosses 2025-05-31 11355305 core:RetainedEarningsAccumulatedLosses 2024-05-31 11355305 core:ShareCapitalOrdinaryShareClass2 2025-05-31 11355305 core:ShareCapitalOrdinaryShareClass2 2024-05-31 11355305 core:ShareCapitalOrdinaryShareClass3 2025-05-31 11355305 core:ShareCapitalOrdinaryShareClass3 2024-05-31 11355305 core:ShareCapitalOrdinaryShareClass4 2025-05-31 11355305 core:ShareCapitalOrdinaryShareClass4 2024-05-31 11355305 core:ShareCapitalOrdinaryShareClass5 2025-05-31 11355305 core:ShareCapitalOrdinaryShareClass5 2024-05-31 11355305 core:ShareCapitalOrdinaryShares 2025-05-31 11355305 core:ShareCapitalOrdinaryShares 2024-05-31 11355305 core:LandBuildings core:LongLeaseholdAssets 2024-06-01 2025-05-31 11355305 core:PlantMachinery 2024-06-01 2025-05-31 11355305 core:MotorVehicles 2024-06-01 2025-05-31 11355305 2023-06-01 2024-05-31 11355305 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-05-31 11355305 core:PlantMachinery 2024-05-31 11355305 core:MotorVehicles 2024-05-31 11355305 2024-05-31 11355305 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-06-01 2025-05-31 11355305 core:WithinOneYear 2025-05-31 11355305 core:WithinOneYear 2024-05-31 11355305 bus:OrdinaryShareClass2 2024-06-01 2025-05-31 11355305 bus:OrdinaryShareClass3 2024-06-01 2025-05-31 11355305 bus:OrdinaryShareClass4 2024-06-01 2025-05-31 11355305 bus:OrdinaryShareClass5 2024-06-01 2025-05-31 11355305 bus:OrdinaryShareClass2 2025-05-31 11355305 bus:OrdinaryShareClass2 2024-05-31 11355305 bus:OrdinaryShareClass3 2025-05-31 11355305 bus:OrdinaryShareClass3 2024-05-31 11355305 bus:OrdinaryShareClass4 2025-05-31 11355305 bus:OrdinaryShareClass4 2024-05-31 11355305 bus:OrdinaryShareClass5 2025-05-31 11355305 bus:OrdinaryShareClass5 2024-05-31 11355305 bus:AllOrdinaryShares 2025-05-31 11355305 bus:AllOrdinaryShares 2024-05-31 11355305 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 11355305 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 11355305 bus:FRS102 2024-06-01 2025-05-31 11355305 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 11355305 bus:FullAccounts 2024-06-01 2025-05-31 xbrli:pure xbrli:shares iso4217:GBP