Registration number: 11512989

The Design Detail Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

The Design Detail Limited

Company Information

Director

Ms E L Griffiths

Registered office

3rd Floor Lawford House Albert Place London N3 1QA

Accountants

Sterlings Ltd Chartered AccountantsLawford House Albert Place London N3 1QA

The Design Detail Limited

(Registration number: 11512989)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	3,463	4,616
Current assets
Debtors	5	16,979	9,000
Cash at bank and in hand		17,895	40,226
		34,874	49,226
Creditors: Amounts falling due within one year	6	(35,845)	(32,455)
Net current (liabilities)/assets		(971)	16,771
Net assets		2,492	21,387
Capital and reserves
Called up share capital		100	100
Profit and loss account		2,392	21,287
Shareholders' funds		2,492	21,387

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges her 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 18 May 2026
 

......................................... Ms E L Griffiths Director

The Design Detail Limited

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

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
3rd Floor
Lawford House
Albert Place
London
N3 1QA

These financial statements were authorised for issue by the director on 18 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

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 comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current 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.

The Design Detail Limited

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

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
Plant and machinery	25% on reducing balance
Fixtures and fittings	25% on reducing balance
Computer equipment	25% on reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

The Design Detail Limited

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

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 September 2024	12,652	12,652
At 31 August 2025	12,652	12,652
Depreciation
At 1 September 2024	8,036	8,036
Charge for the year	1,153	1,153
At 31 August 2025	9,189	9,189
Carrying amount
At 31 August 2025	3,463	3,463
At 31 August 2024	4,616	4,616

5

Debtors

Current	2025 £	2024 £
Trade debtors	7,979	-
Other debtors	9,000	9,000
	16,979	9,000

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	28,606	31,279
Other creditors	7,239	1,176
	35,845	32,455

The Design Detail Limited

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

7	Related party transactions

As at the balance sheet date, the company owed the director a sum of £7,238 (2024 - £1,176 ).

E L Griffiths is a Director and Shareholder of another company. As at 31 August 2025, £9,000 was owed to The Design Detail Limited by this company (2024 - £9,000).