ACCOUNTS - Final Accounts

Registered number: 10488018

DESIGN CONSULTANCY U.K LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

DESIGN CONSULTANCY U.K LIMITED

REGISTERED NUMBER: 10488018

BALANCE SHEET

AS AT 31 MARCH 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		19,231		61,231
Current assets
Debtors: amounts falling due within one year	5	88,465		692,648
Cash at bank and in hand		33,203		91,347
		121,668		783,995
Creditors: amounts falling due within one year	6	(719,509)		(548,348)
Net current (liabilities)/assets			(597,841)		235,647

Net (liabilities)/assets			(578,610)		296,878

Capital and reserves
Called up share capital	100	100
Profit and loss account	(578,710)	296,778
	(578,610)	296,878

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DESIGN CONSULTANCY U.K LIMITED

REGISTERED NUMBER: 10488018

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 10 December 2025.

P J O'Connor

Director

The notes on pages 3 to 5 form part of these financial statements.

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DESIGN CONSULTANCY U.K LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

Design Consultancy U.K Limited ("the Company") is a private company limited by shares, incorporated in England and Wales. Its registered office is Grosvenor House, 51 New London Road, Chelmsford, Essex, CM2 0ND.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.3

Interest income

Interest income is recognised in the Statement of comprehensive income using the effective interest method.

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.5

Taxation

Tax is recognised in the Statement of comprehensive income except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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

2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment.

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DESIGN CONSULTANCY U.K LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.9

Creditors

Short-term creditors are measured at the transaction price.

2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

4.	Fixed asset investments

		Other investments
		£
	Cost or valuation
	At 1 April 2024	61,231
	Disposals	(42,000)
	At 31 March 2025	19,231

Debtors

					2025	2024
					£	£


Other debtors	88,465	692,648

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DESIGN CONSULTANCY U.K LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	70	130
Corporation tax	455,554	-
Other taxation and social security	6,166	70,226
Other creditors	255,219	475,492
Accruals and deferred income	2,500	2,500
	719,509	548,348

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