REGISTERED NUMBER: 14618793 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2025

for

Discipline Accountancy Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S J Green

Miss G L Sharples

REGISTERED OFFICE:

Seagreen

Turner Street

Redcar

Cleveland

TS10 1AZ

REGISTERED NUMBER:

14618793 (England and Wales)

ACCOUNTANTS:

Anderson Barrowcliff Limited

Chartered Accountants

3 Kingfisher Court

Bowesfield Park

Stockton on Tees

TS18 3EX

FIXED ASSETS

Tangible assets

4

4,479

-

CURRENT ASSETS

Debtors

5

42,020

28,629

Cash at bank and in hand

4,000

2

46,020

28,631

CREDITORS

Amounts falling due within one year

6

37,607

33,796

NET CURRENT ASSETS/(LIABILITIES)

8,413

(5,165

)

TOTAL ASSETS LESS CURRENT LIABILITIES

12,892

(5,165

)

CAPITAL AND RESERVES

Called up share capital

7

126

2

Share premium

27,933

-

Retained earnings

(15,167

)

(5,167

)

SHAREHOLDERS' FUNDS

12,892

(5,165

)

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 directors acknowledge their 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 Board of Directors and authorised for issue on 29 October 2025 and were signed on its behalf by:

Miss G L Sharples - Director

1.	STATUTORY INFORMATION

Discipline Accountancy Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Computer equipment

-

33% on cost

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

Additions

6,186

At 31 January 2025

6,186

DEPRECIATION

Charge for year

1,707

At 31 January 2025

1,707

NET BOOK VALUE

At 31 January 2025

4,479

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

33,005

-

Other debtors

9,015

28,629

42,020

28,629

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

2,912

-

Amounts owed to group undertakings

1,617

-

Taxation and social security

-

196

Other creditors

33,078

33,600

37,607

33,796

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

6,500

Ordinary

£0.001

7

2

11,666,678

A Ordinary

£0.00001

117

-

2,000

B Ordinary

£0.001

2

-

126

2

The following shares were allotted and fully paid for cash at par during the year:

4,500 Ordinary shares of £0.001 each

2,000 B Ordinary shares of £0.001 each

11,666,678 A Ordinary shares of £0.00001 each were allotted as fully paid at a premium of 0.0023943p per share during the year.

8.	RELATED PARTY DISCLOSURES

During the year a company whose ultimate controlling party is one of the directors paid expenses and received monies on behalf of Discipline Accountancy Limited. At the year end Discipline Accountancy Limited was owed £7,852 by this company (2024 - £525). This balance is repayable on demand. No interest has been charged during the year.

During the year a company controlled by one of the directors received monies on behalf of Discipline Accountancy Limited totalling £5,000 (2024 - £nil). At the year end Discipline Accountancy Limited owed £5,000 to this company (2024 - £nil). The balance is repayable on demand. No interest has been charged during the year.