Registration number: 10178170

Newdigate Design Services Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Newdigate Design Services Ltd

Company Information

Directors

Mr Patrick Downey Alex Downey

Company secretary

Mr Patrick Downey

Registered office

The Cottage Hogspudding Lane Newdigate Dorking Surrey RH5 5DS

Accountants

RGA Accounting Limited Chartered Certified Accountants87 Mid Street South Nutfield Surrey RH1 4JJ

Newdigate Design Services Ltd

(Registration number: 10178170)
Balance Sheet as at 31 May 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,766	3,022
Current assets
Debtors	5	1,258	307
Cash at bank and in hand		301,190	261,267
		302,448	261,574
Creditors: Amounts falling due within one year	6	(50,728)	(30,573)
Net current assets		251,720	231,001
Net assets		253,486	234,023
Capital and reserves
Called up share capital	7	1,000	1,000
Retained earnings		252,486	233,023
Shareholders' funds		253,486	234,023

For the financial year ending 31 May 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 28 October 2025 and signed on its behalf by:
 

......................................... Mr Patrick Downey Company secretary and director

Newdigate Design Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
The Cottage Hogspudding Lane
Newdigate
Dorking
Surrey
RH5 5DS

These financial statements were authorised for issue by the Board on 28 October 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Newdigate Design Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Other property	25% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2024 - 1).

Newdigate Design Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 June 2024	5,480	5,480
At 31 May 2025	5,480	5,480
Depreciation
At 1 June 2024	2,458	2,458
Charge for the year	1,256	1,256
At 31 May 2025	3,714	3,714
Carrying amount
At 31 May 2025	1,766	1,766
At 31 May 2024	3,022	3,022

5

Debtors

Current	2025 £	2024 £
Other debtors	1,258	307
	1,258	307

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	48,013	28,987
Accruals and deferred income	1,350	1,320
Other creditors	1,365	266
	50,728	30,573

7	Share capital

Allotted, called up and fully paid shares

Newdigate Design Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

	2025		2024
	No.	£	No.	£
Ordinary Shares of £1 each	1,000	1,000	1,000	1,000

8

Dividends

Interim dividends paid

		2025 £		2024 £
Interim dividend of £95.00 (2024 - £79.60) per each Ordinary Shares		95,000		79,600

9	Related party transactions

Newdigate Design Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

Directors' remuneration

The directors' remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	12,115	9,840

Newdigate Design Services Ltd

iXBRL Detailed Profit and Loss Account for the Year Ended 31 May 2025

	2025  £	2024  £
Turnover/revenue	175,314	148,642
Cost of sales
Distribution costs
Administrative expenses
Audit and accountancy other services	(1,590)	(2,238)
Other repairs and maintenance costs	(90)	(12,090)
Depreciation of property, plant and equipment	(1,256)	(1,255)
Vehicle costs	(1,512)	(3,780)
Other staff costs	(1,440)	(300)
Other staff costs excluding directors	-	(800)
Salaries and fees, directors	(12,115)	(9,840)
Social security costs, directors	(1,647)	(105)
Staff costs, directors	(13,762)	(9,945)
Travel and subsistence	(780)	(1,200)
Legal and professional costs	(34)	(13)
Bank charges	(102)	(111)
Insurance costs	(666)	(696)
Telecommunications	(1,240)	(1,040)
Subscriptions	(430)	(391)
Other costs	(1,250)	(1,100)
Other operating income
Other items
Profit on ordinary activities before finance charges and interest	151,162	113,683
Interest expense on bank overdraft, bank loans and similar borrowings	(79)	(154)
Profit on ordinary activities before taxation	151,083	113,529
Tax on profit or loss on ordinary activities	(36,620)	(25,772)
Profit for the financial year	114,463	87,757