Dynamic Management Consultants Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 06999123 (England and Wales)

Dynamic Management Consultants Ltd

Unaudited Financial Statements

For The Year Ended 31st August 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

5

DIRECTOR:

G D Marsden

REGISTERED OFFICE:

310 Wellingborough Road

Northampton

NN1 4EP

BUSINESS ADDRESS:

Heyford Grange

Furnace Lane

Watling Street

Weedon Bec

Northamptonshire

NN7 4SB

REGISTERED NUMBER:

06999123 (England and Wales)

ACCOUNTANTS:

Cheney & Co

310 Wellingborough Road

Northampton

NN1 4EP

FIXED ASSETS

Intangible assets

5

7,650

9,562

Tangible assets

6

-

171

7,650

9,733

CURRENT ASSETS

Debtors

7

31,875

34,475

Cash at bank

20,174

52,049

54,649

CREDITORS

Amounts falling due within one year

8

43,331

46,887

NET CURRENT ASSETS

8,718

7,762

TOTAL ASSETS LESS CURRENT
LIABILITIES

16,368

17,495

CREDITORS

Amounts falling due after more than one
year

9

23,181

NET LIABILITIES

(6,813

)

(5,686

)

CAPITAL AND RESERVES

Called up share capital

11

30

Retained earnings

(6,843

)

(5,716

)

SHAREHOLDERS' FUNDS

(6,813

)

(5,686

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20th May 2026 and were signed by:

G D Marsden - Director

1.	STATUTORY INFORMATION

Dynamic Management Consultants Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

The principal activity of the company in the year under review was that of management consultancy.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

These financial statements have been prepared on the going concern basis as the company meets its day to day working capital requirement through the support of its directors, who have confirmed their continuing support for a period of twelve months following approval of these financial statements.

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

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 4 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st September 2024

and 31st August 2025

38,250

AMORTISATION

At 1st September 2024

28,688

Charge for year

1,912

At 31st August 2025

30,600

NET BOOK VALUE

At 31st August 2025

7,650

At 31st August 2024

9,562

6.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1st September 2024

and 31st August 2025

3,815

7,913

11,728

DEPRECIATION

At 1st September 2024

3,644

7,913

11,557

Charge for year

171

-

171

At 31st August 2025

3,815

7,913

11,728

NET BOOK VALUE

At 31st August 2025

-

At 31st August 2024

171

-

171

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

4,440

6,840

Other debtors

27,435

27,635

31,875

34,475

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts (see note 10)

4,458

Taxation and social security

997

955

Other creditors

37,876

41,474

43,331

46,887

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

Bank loans (see note 10)

23,181

10.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

Amounts falling due within one year or on demand:

Bank loans

4,458

Amounts falling due between one and two years:

Bank loans - 1-2 years

4,570

Amounts falling due between two and five years:

Bank loans - 2-5 years

18,611

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

30

Ordinary £1

£1

30

12.	CONTINGENT LIABILITIES

There were no contingent liabilities as at 31st August 2025 or 31st August 2024.

13.	CAPITAL COMMITMENTS

There were no capital commitments as at 31st August 2025 or 31st August 2024.