DS CONSULTANCY (UK) LTD - Filleted accounts

Registered number

05944542

DS CONSULTANCY (UK) LTD

Filleted Accounts

30 September 2025

DS CONSULTANCY (UK) LTD
Registered number:		05944542
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		2			2

Current assets
Debtors	4	60,599			57,585
Cash at bank and in hand		5,649			9,035
		66,248			66,620

Creditors: amounts falling due within one year	5	(35,389)			(64,701)

Net current assets			30,859			1,919

Total assets less current liabilities			30,861			1,921

Creditors: amounts falling due after more than one year	6		(28,873)			-



Net assets			1,988			1,921

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			988			921

Shareholder's funds			1,988			1,921

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




David Shilingis
Director
Approved by the board on 15 June 2026

DS CONSULTANCY (UK) LTD
Notes to the Accounts
for the year ended 30 September 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 5 years
	Office equipment	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		1		1


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 October 2024				3,300
	At 30 September 2025				3,300

	Depreciation
	At 1 October 2024				3,298
	At 30 September 2025				3,298

	Net book value
	At 30 September 2025				2
	At 30 September 2024				2


4	Debtors		2025		2024
£				£

	Trade debtors		48,701		33,487
	Directors loan account		11,898		24,098
			60,599		57,585


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		-		180
	Taxation and social security costs		34,289		63,621
	Other creditors		1,100		900
			35,389		64,701


6	Creditors: amounts falling due after one year		2025		2024
£				£

	Bank loans		28,873		-


7	Other information

	DS CONSULTANCY (UK) LTD is a private company limited by shares and incorporated in England. Its registered office is:
	Lydmore House
	St Ann's Fort
	Kings Lynn
	Norfolk
	PE30 1QS