REGISTERED NUMBER: 11172772 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2025

for

David James Consultancy Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

339

1,114

CURRENT ASSETS

Stocks

11,500

5,000

Debtors

5

63,245

55,673

Cash at bank

949

3

75,694

60,676

CREDITORS

Amounts falling due within one year

6

(73,108

)

(55,766

)

NET CURRENT ASSETS

2,586

4,910

TOTAL ASSETS LESS CURRENT LIABILITIES

2,925

6,024

CREDITORS

Amounts falling due after more than one year

7

(2,413

)

(5,637

)

NET ASSETS

512

387

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

412

287

512

387

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 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.

The financial statements were approved by the director and authorised for issue on 30 October 2025 and were signed by:

Mr D Barsted - Director

1.	STATUTORY INFORMATION

David James Consultancy Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

11172772

Registered office:

Suite F6.3 (B) Adelphi Mill

Grimshaw Lane

Bollington

Macclesfield

Cheshire

SK10 5JB

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, net of VAT.

When the outcome of a transaction can be estimated reliably, turnover from services is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to finalisation of work completed.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 February 2024

and 31 January 2025

1,647

4,902

6,549

DEPRECIATION

At 1 February 2024

1,195

4,240

5,435

Charge for year

113

662

775

At 31 January 2025

1,308

4,902

6,210

NET BOOK VALUE

At 31 January 2025

339

-

339

At 31 January 2024

452

662

1,114

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

46,223

55,506

Other debtors

17,022

167

63,245

55,673

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans and overdrafts

34,980

18,256

Trade creditors

5,892

5,026

Taxation and social security

31,186

31,338

Other creditors

1,050

1,146

73,108

55,766

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans

2,413

5,637

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2025 and 31 January 2024:

31.1.25

31.1.24

£

£

Mr D Barsted

Balance outstanding at start of year

-

-

Amounts advanced

16,680

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

16,680

-

Loans in excess of £10,000 incur interest at 2.25% per annum.

Loans were repaid within 9 months of the year end.