David Simon Associates Ltd. Filleted Accounts Cover |  |

| David Simon Associates Ltd. |
|  | Company No. 06070652 |  |
|  |  | Information for Filing with The Registrar |  |  |
|  |  | 31 January 2025 |  |  |

David Simon Associates Ltd. Directors Report Registrar |  |

The Directors present their report and the accounts for the year ended 31 January 2025.
Principal activities |  |  |  |  |
The principal activity of the company during the year under review was Accountancy & Tax Advisers.
Directors |  |  |  |  |
The Directors who served at any time during the year were as follows:
D.S. Fynn |  |  |  |  |  |  |
T.J. Fynn |  |  |  |  |  |  |
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board |  |  |  |
D.S. Fynn |  |  |  |  |  |
Director |  |  |  |  |  |
31 January 2025 |  |  |  |  |  |

David Simon Associates Ltd. Balance Sheet Registrar |  |

at | 31 January 2025 |  |  |  |  |  |  |
Company No. | 06070652 |  | Notes | 2025 |  |  |  | 2024
|  |  |  |  |  | £ |  |  |  | £
Fixed assets |  |  |  |  |  |  |
| Tangible assets |  | 4 | 20,122 |  |  |  | 26,829
|  |  |  |  |  | 20,122 |  |  |  | 26,829
Current assets |  |  |  |  |  |  |
| Cash at bank and in hand |  |  | 94,617 |  |  |  | 101,792
|  |  |  |  |  | 94,617 |  |  |  | 101,792
Creditors: Amount falling due within one year | 5 | (9,255) |  |  |  | (15,245)
Net current assets |  |  | 85,362 |  |  |  | 86,547
Total assets less current liabilities |  |  | 105,484 |  |  |  | 113,376
Creditors: Amounts falling due after more than one year | 6 | (21,129) |  |  |  | (26,715)
Net assets |  |  | 84,355 |  |  |  | 86,661
Capital and reserves |  |  |  |  |  |  |
| Called up share capital |  | 7 | 2 |  |  |  | 2
| Profit and loss account |  | 8 | 84,353 |  |  |  | 86,659
Total equity |  |  | 84,355 |  |  |  | 86,661
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
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.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 31 January 2025 and signed on its behalf by: |  |
D.S. Fynn |  |  |  |  |  |  |
Director |  |  |  |  |  |  |
31 January 2025 |  |  |  |  |  |  |  |

David Simon Associates Ltd. Notes to the Accounts Registrar |  |

for the year ended 31 January 2025 |  |  |  |  |  |  |  |

1 | General information |  |
| David Simon Associates Ltd. is a private company limited by shares and incorporated in England and Wales.
| Its registered number is: 06070652 |  |  |  |  |  |
| Its registered office is: |  |  |  |  |  |  |  |  |  |
| 12 Beningfield Drive |  |  |  |  |  |  |  |  |  |
| Napsbury Park |  |  |  |  |  |  |  |  |  |
| St Albans |  |  |  |  |  |  |  |  |  |
| Herts |  |  |  |  |  |  |  |  |  |
| AL2 1UJ |  |  |  |  |  |
| The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2 | Accounting policies |  |  |  |  |  |  |  |

| Turnover |  |  |  |  |  |  |  |
| Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when all the following conditions are satisfied: • the Company has transferred to the buyer the significant risks and rewards of ownership of the goods; • the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; • the amount of revenue can be measured reliably; • it is probable that the economic benefits associated with the transaction will flow to the Company; and • the costs incurred or to be incurred in respect of the transaction can be measured reliably. Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

| Taxation |  |  |  |  |  |
| Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

| Trade and other creditors |  |  |  |  |  |  |  |
| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| Defined contribution pensions |  |  |  |  |  |  |  |
| The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.
| The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

3 | Employees |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | Number |  |  |  | Number
|  | The average monthly number of employees (including directors) during the year was: | 2 |  |  |  | 2

4 | Tangible fixed assets |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  | Motor vehicles |  | Total
|  |  |  |  |  |  |  |  |  |  |  | £ |  | £
|  | Cost or revaluation |  |  |  |  |  |  |  |  |  |
|  | At 1 February 2024 |  |  |  |  |  |  |  | 47,696 |  | 47,696
|  | At 31 January 2025 |  |  |  |  |  |  |  | 47,696 |  | 47,696
|  | Depreciation |  |  |  |  |  |  |  |  |  |
|  | At 1 February 2024 |  |  |  |  |  |  |  | 20,867 |  | 20,867
|  | Charge for the year |  |  |  |  |  |  |  | 6,707 |  | 6,707
|  | At 31 January 2025 |  |  |  |  |  |  |  | 27,574 |  | 27,574
|  | Net book values |  |  |  |  |  |  |  |  |  |
|  | At 31 January 2025 |  |  |  |  |  |  |  | 20,122 |  | 20,122
|  | At 31 January 2024 |  |  |  |  |  |  |  | 26,829 |  | 26,829

5 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due within one year |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Bank loans and overdrafts |  |  |  | 2,007 |  |  |  | 1,143
|  | Obligations under finance lease and hire purchase contracts |  |  |  | 4,655 |  |  |  | 4,655
|  | Taxes and social security |  |  |  | 2,592 |  |  |  | 4,191
|  | Other creditors |  |  |  | 1 |  |  |  | 5,256
|  |  |  |  |  |  |  |  |  | 9,255 |  |  |  | 15,245

6 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due after more than one year |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Obligations under finance lease and hire purchase contracts |  |  |  | 21,129 |  |  |  | 26,715
|  |  |  |  |  |  |  |  |  | 21,129 |  |  |  | 26,715

7 | Share Capital |  |  |  |  |  |  |  |
|  | Ordinary shares or £1 each allocated, called up and fully paid

8 | Reserves |  |  |  |  |  |  |  |
|  | Profit and loss account - includes all current and prior period retained profits and losses.

9 | Dividends |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Dividends for the period: |  |  |  |  |  |  |  |
|  | Dividends paid in the period |  |  |  | 12,000 |  |  |  | 12,000
|  |  |  |  |  |  |  |  |  | 12,000 |  |  |  | 12,000
|  | Dividends by type: |  |  |  |  |  |  |  |
|  | Equity dividends |  |  |  | 12,000 |  |  |  | 12,000
|  |  |  |  |  |  |  |  |  | 12,000 |  |  |  | 12,000

David Simon Associates Ltd.06070652 31 January 2025 01 February 2024 false 31 January 2025 BTCSoftware AP Solution 2025 12.1.03 12.1.03 true 06070652 2024-02-01 2025-01-31 06070652 2025-01-31 06070652 2024-01-31 06070652 core:WithinOneYear 2025-01-31 06070652 core:WithinOneYear 2024-01-31 06070652 core:AfterOneYear 2025-01-31 06070652 core:AfterOneYear 2024-01-31 06070652 core:ShareCapital 2025-01-31 06070652 core:ShareCapital 2024-01-31 06070652 core:RetainedEarningsAccumulatedLosses 2025-01-31 06070652 core:RetainedEarningsAccumulatedLosses 2024-01-31 06070652 countries:UnitedKingdom 2024-02-01 2025-01-31 06070652 bus:RegisteredOffice 2024-02-01 2025-01-31 06070652 2023-02-01 2024-01-31 06070652 core:MotorVehicles 2024-02-01 06070652 2024-02-01 06070652 core:MotorVehicles 2025-01-31 06070652 core:MotorVehicles 2024-02-01 2025-01-31 06070652 core:RetainedEarningsAccumulatedLosses 2024-02-01 2025-01-31 06070652 bus:AllOrdinaryShares 2024-02-01 2025-01-31 06070652 bus:SmallEntities 2024-02-01 2025-01-31 06070652 bus:FullAccounts 2024-02-01 2025-01-31 06070652 bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 06070652 bus:Director1 2024-02-01 2025-01-31 06070652 bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 iso4217:GBP xbrli:pure