Registration number: 09379716

IR & DS Consultancy Services Ltd

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

IR & DS Consultancy Services Ltd

(Registration number: 09379716)
Balance Sheet as at 31 July 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	3,709	4,561
Current assets
Debtors	6	25,845	61,377
Cash at bank and in hand		31,845	79,504
		57,690	140,881
Creditors: Amounts falling due within one year	7	(24,507)	(34,505)
Net current assets		33,183	106,376
Total assets less current liabilities		36,892	110,937
Provisions for liabilities		(705)	(866)
Net assets		36,187	110,071
Capital and reserves
Called up share capital		400	400
Retained earnings		35,787	109,671
Shareholders' funds		36,187	110,071

For the financial year ending 31 July 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 27 April 2026 and signed on its behalf by:
 

Mr I Straker Director

IR & DS Consultancy Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Parkhill Studio
Walton Road
Wetherby
West Yorkshire
LS22 5DZ
England

These financial statements were authorised for issue by the Board on 27 April 2026.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover represents amounts chargeable, net of value added tax, in respect of the sale of goods and services to customers.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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

IR & DS Consultancy Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer Equipment	33% straight line

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4	Loss/profit before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	2,649	2,832

IR & DS Consultancy Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 August 2024	12,736	12,736
Additions	1,798	1,798
Disposals	(5,021)	(5,021)
At 31 July 2025	9,513	9,513
Depreciation
At 1 August 2024	8,175	8,175
Charge for the year	2,650	2,650
Eliminated on disposal	(5,021)	(5,021)
At 31 July 2025	5,804	5,804
Carrying amount
At 31 July 2025	3,709	3,709
At 31 July 2024	4,561	4,561

6

Debtors

Current	2025 £	2024 £
Trade debtors	25,614	11,188
Prepayments	231	1,288
Other debtors	-	48,901
	25,845	61,377

IR & DS Consultancy Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	638	1,912
Trade creditors		450	-
Taxation and social security		23,419	32,593
		24,507	34,505

8	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Other borrowings	638	1,912