General Information
DESTEK PATENT LTD is a private company, limited by shares, registered in England and Wales, registration number 13919239, registration address Unit 6 Hill View Studios, 160 Eltham Hill , London, United Kingdom, SE9 5EA. The trading address of the company is Aviation House, 125 Kingsway, London, England , WC2B 6NH.
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
|
| 2. |
Staff Costs
|
2025
£ |
|
2024
£ |
| Wages and salaries |
48,769 |
|
68,884 |
| Social security costs |
3,896 |
|
7,229 |
| Pension costs, defined contribution plan |
- |
|
376 |
|
52,665 |
|
76,489 |
|
|
|
|
|
Average number of employees during the year
|
Number
|
|
Number
|
| Administration |
1 |
|
1 |
| Marketing |
1 |
|
1 |
|
2 |
|
2 |
|
| 3. |
Average number of employees
Average number of employees during the year was 2 (2024 : 2).
|
| 4. |
Share Capital
Authorised
100 Class A shares of £1.00 each
Allotted, called up and partly paid
|
2025
£ |
|
2024
£ |
|
100
Class A shares of £1.00 each |
100 |
|
100 |
|
100 |
|
100 |
|
2
|