Designbytouch Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05732697

DESIGNBYTOUCH LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 March 2025

DESIGNBYTOUCH LIMITED

STATEMENT OF FINANCIAL POSITION

31 March 2025

	2025		2024
Note	£	£	£	£

FIXED ASSETS

Tangible assets	6	91,436	108,222
Investments	7	20	20
		--------	---------
		91,456	108,242

CURRENT ASSETS

Debtors	8	137,589	120,019
Cash at bank and in hand		42,440	71,809
		---------	---------
		180,029	191,828

CREDITORS: amounts falling due within one year	9	53,005		51,672
		---------		---------
NET CURRENT ASSETS			127,024		140,156
			---------		---------
TOTAL ASSETS LESS CURRENT LIABILITIES			218,480		248,398

PROVISIONS	19,435	23,451
	---------	---------
NET ASSETS	199,045	224,947
	---------	---------

CAPITAL AND RESERVES

Called up share capital fully paid	200	200
Profit and loss account	198,845	224,747
	---------	---------
SHAREHOLDERS FUNDS	199,045	224,947
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 March 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

DESIGNBYTOUCH LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 11 December 2025 , and are signed on behalf of the board by:

Mr P V Boucher	Mr M C Gouveia
Director	Director

Company registration number: 05732697

DESIGNBYTOUCH LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 25 Cross Street, Leamington Spa, Warwickshire, CV32 4PX, England.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion. Royalty revenue is recognised when earned. Where however Royalty advances are paid, which are not refundable, these are recognised at the point received.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the 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.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Intellectual property	-	On a straight line basis over 3 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Research and development

Research expenditure is written off in the period in which it is incurred. Development expenditure incurred is capitalised as an intangible asset only when all of the following criteria are met: - It is technically feasible to complete the intangible asset so that it will be available for use or sale; - There is the intention to complete the intangible asset and use or sell it; - There is the ability to use or sell the intangible asset; - The use or sale of the intangible asset will generate probable future economic benefits; - There are adequate technical, financial and other resources available to complete the development and to use or sell the intangible asset; and - The expenditure attributable to the intangible asset during its development can be measured reliably. Expenditure that does not meet the above criteria is expensed as incurred.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold improvements	-	On a straight line basis over 25 years
Computer equipment	-	33% on a reducing balance method
Fixtures & fittings	-	20% on a reducing balance method
Motor vehicles	-	25 % on a reducing balance method

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 11 (2024: 12 ).

5. INTANGIBLE ASSETS

	Intellectual Property Rights
	£
Cost
At 1 April 2024 and 31 March 2025	10,291
	--------
Amortisation
At 1 April 2024 and 31 March 2025	10,291
	--------
Carrying amount
At 31 March 2025	–
	--------
At 31 March 2024	–
	--------

6. TANGIBLE ASSETS

	Leasehold	Computer equipment	Fixtures and fittings	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 April 2024	18,025	117,222	140,082	177,410	452,739
Additions	–	–	7,438	–	7,438
	--------	---------	---------	---------	---------
At 31 March 2025	18,025	117,222	147,520	177,410	460,177
	--------	---------	---------	---------	---------
Depreciation
At 1 April 2024	3,605	104,336	90,742	145,834	344,517
Charge for the year	721	4,254	11,355	7,894	24,224
	--------	---------	---------	---------	---------
At 31 March 2025	4,326	108,590	102,097	153,728	368,741
	--------	---------	---------	---------	---------
Carrying amount
At 31 March 2025	13,699	8,632	45,423	23,682	91,436
	--------	---------	---------	---------	---------
At 31 March 2024	14,420	12,886	49,340	31,576	108,222
	--------	---------	---------	---------	---------

7. INVESTMENTS

	Shares in group undertakings
	£
Cost
At 1 April 2024 and 31 March 2025	20
	----
Impairment
At 1 April 2024 and 31 March 2025	–
	----

Carrying amount
At 31 March 2025	20
	----
At 31 March 2024	20
	----

8. DEBTORS

	2025	2024
	£	£
Trade debtors	118,239	95,613
Amounts owed by group undertakings and undertakings in which the company has a participating interest	2,283	2,283
Other debtors	17,067	22,123
	---------	---------
	137,589	120,019
	---------	---------

9. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	1,207	3,961
Corporation tax	22,261	5,653
Social security and other taxes	4,201	8,178
Other creditors	25,336	33,880
	--------	--------
	53,005	51,672
	--------	--------

10. OPERATING LEASES

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	26,500	26,500
	--------	--------