Direct Talent Limited - Filleted accounts

Registered number

08212325

Direct Talent Limited

Filleted Accounts

30 September 2025

Direct Talent Limited
Registered number:		08212325
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		592			789

Current assets
Cash at bank and in hand		71,311			149,738

Creditors: amounts falling due within one year	4	(13,545)			13,628

Net current assets			57,766			163,366

Net assets			58,358			164,155

Capital and reserves
Called up share capital			100			100
Profit and loss account			58,258			164,055

Shareholders' funds			58,358			164,155

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Ms J McLelland
Director
Approved by the board on 11 December 2025

Direct Talent Limited
Notes to the Accounts
for the year ended 30 September 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment	25% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		2		2


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 October 2024				6,041
	At 30 September 2025				6,041

	Depreciation
	At 1 October 2024				5,252
	Charge for the year				197
	At 30 September 2025				5,449

	Net book value
	At 30 September 2025				592
	At 30 September 2024				789


4	Creditors: amounts falling due within one year		2025		2024
£				£

	Taxation and social security costs		2,335		(18,334)
	Other creditors		11,210		4,706
			13,545		(13,628)


5	Controlling party

	The controlling party is Ms J McLelland, by way of her shareholding.


6	Other information

	Direct Talent Limited is a private company limited by shares and incorporated in England. Its registered office is:
	21a Rectory Close
	Marsh Gibbon
	Oxfordshire
	OX27 0HT