2 01/02/2024 31/01/2025 2025-01-31 false false false false false false false true false false true false false false false false true false No description of principal activities is disclosed 2024-02-01 Sage Accounts Production 24.0 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP 11155744 2024-02-01 2025-01-31 11155744 2025-01-31 11155744 2024-01-31 11155744 2023-02-01 2024-01-31 11155744 2024-01-31 11155744 2023-01-31 11155744 core:FurnitureFittingsToolsEquipment 2024-02-01 2025-01-31 11155744 core:MotorVehicles 2024-02-01 2025-01-31 11155744 bus:Director1 2024-02-01 2025-01-31 11155744 core:FurnitureFittingsToolsEquipment 2025-01-31 11155744 core:WithinOneYear 2025-01-31 11155744 core:WithinOneYear 2024-01-31 11155744 core:AfterOneYear 2025-01-31 11155744 core:AfterOneYear 2024-01-31 11155744 core:ShareCapital 2025-01-31 11155744 core:ShareCapital 2024-01-31 11155744 core:RetainedEarningsAccumulatedLosses 2025-01-31 11155744 core:RetainedEarningsAccumulatedLosses 2024-01-31 11155744 bus:SmallEntities 2024-02-01 2025-01-31 11155744 bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 11155744 bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 11155744 bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 11155744 bus:FullAccounts 2024-02-01 2025-01-31
Company registration number: 11155744
Deromille Consultancy Ltd
Unaudited filleted financial statements
31 January 2025
Deromille Consultancy Ltd
Contents
Statement of financial position
Notes to the financial statements
Deromille Consultancy Ltd
Statement of financial position
31 January 2025
2025 2024
Note £ £ £ £
Current assets
Debtors 6 322,636 32,928
Cash at bank and in hand 1,309 4,748
_______ _______
323,945 37,676
Creditors: amounts falling due
within one year 7 ( 308,769) ( 17,464)
_______ _______
Net current assets 15,176 20,212
_______ _______
Total assets less current liabilities 15,176 20,212
Creditors: amounts falling due
after more than one year 8 ( 2,718) ( 5,327)
_______ _______
Net assets 12,458 14,885
_______ _______
Capital and reserves
Called up share capital 10 10
Profit and loss account 12,448 14,875
_______ _______
Shareholders funds 12,458 14,885
_______ _______
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The 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 directors acknowledge their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 13 October 2025 , and are signed on behalf of the board by:
Mr Matthew Harrison
Director
Company registration number: 11155744
Deromille Consultancy Ltd
Notes to the financial statements
Year ended 31 January 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Four Columns, Broughton Hall Business Park, Skipton, Noth Yorkshire, BD23 3AE.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Taxation
Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.Tax deferred or accelerated is accounted for in respect of all material timing differences, in particular accelerated capital allowances and revaluation gains on investment properties. All deferred tax is charged/(credited) to the Statement of Income and Retained Earnings.
Tangible assets
Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fittings fixtures and equipment - 33 % straight line
Motor vehicles - 25 % reducing balance
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' loans.Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method. Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Tangible assets
Fixtures, fittings and equipment Total
£ £
Cost
At 1 February 2024 and 31 January 2025 862 862
_______ _______
Depreciation
At 1 February 2024 and 31 January 2025 862 862
_______ _______
Carrying amount
At 31 January 2025 - -
_______ _______
At 31 January 2024 - -
_______ _______
6. Debtors
2025 2024
£ £
Other debtors 322,636 32,928
_______ _______
7. Creditors: amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts 2,663 2,455
Social security and other taxes 13,950 13,950
Other creditors 292,156 1,059
_______ _______
308,769 17,464
_______ _______
8. Creditors: amounts falling due after more than one year
2025 2024
£ £
Other creditors 2,718 5,327
_______ _______