REGISTERED NUMBER: 07606174 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 MARCH 2025

FOR

D3 CONSULTING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr M Bjerregaard

REGISTERED OFFICE:

Lower Court

Littlehempston

Totnes

Devon

TQ9 6LU

REGISTERED NUMBER:

07606174 (England and Wales)

ACCOUNTANTS:

Marsland Nash Associates

Chartered Tax Advisers, Accountants

and Business Consultants

Vantage Point House

Silverhills Road

Decoy Industrial Estate

Newton Abbot

Devon

TQ12 5ND

FIXED ASSETS

Intangible assets

4

13,339

26,676

Tangible assets

5

6,060

6,012

19,399

32,688

CURRENT ASSETS

Debtors

6

295,401

74,267

Cash at bank

48,898

79,006

344,299

153,273

CREDITORS

Amounts falling due within one year

7

222,468

50,309

NET CURRENT ASSETS

121,831

102,964

TOTAL ASSETS LESS CURRENT LIABILITIES

141,230

135,652

PROVISIONS FOR LIABILITIES

1,515

-

NET ASSETS

139,715

135,652

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

138,715

134,652

SHAREHOLDERS' FUNDS

139,715

135,652

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 October 2025 and were signed by:

Mr M Bjerregaard - Director

1.	STATUTORY INFORMATION

D3 Consulting Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

Nil

Fixtures and fittings

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Development

costs

£

COST

At 31 March 2024

and 30 March 2025

133,372

AMORTISATION

At 31 March 2024

106,696

Amortisation for year

13,337

At 30 March 2025

120,033

NET BOOK VALUE

At 30 March 2025

13,339

At 30 March 2024

26,676

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

leasehold

fittings

Totals

£

£

£

COST

At 31 March 2024

4,151

17,138

21,289

Additions

-

1,252

1,252

At 30 March 2025

4,151

18,390

22,541

DEPRECIATION

At 31 March 2024

2,144

13,133

15,277

Charge for year

415

789

1,204

At 30 March 2025

2,559

13,922

16,481

NET BOOK VALUE

At 30 March 2025

1,592

4,468

6,060

At 30 March 2024

2,007

4,005

6,012

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

290,391

66,184

Prepayments

5,010

8,083

295,401

74,267

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

58,653

1,901

Amounts owed to associates

20,000

-

Tax

47,456

6,853

Social security and other taxes

3,437

3,562

VAT

59,374

4,781

Other creditors

930

930

Directors' current accounts

30,075

29,918

Accrued expenses

2,543

2,364

222,468

50,309

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 March 2025 and 30 March 2024:

2025

2024

£

£

Mr M Bjerregaard

Balance outstanding at start of year

(29,918

)

(32,936

)

Amounts advanced

64,925

33,018

Amounts repaid

(65,082

)

(30,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(30,075

)

(29,918

)

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £30,000 (2024 - £30,000) were paid to the director .