Registration number: 12651295

Distinguished.World Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 9

Distinguished.World Ltd

Company Information

Director

Katy O'Donnell

Registered office

Unit 1 Queens Head Chambers 16 St Johns Road Clacton-On-Sea England England CO15 4BS

Accountants

CityTrust Accounts Limited 17 Skelton Close Lawford Manningtree Essex CO11 2HT

Distinguished.World Ltd

(Registration number: 12651295)
Balance Sheet as at 29 June 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	3,657	2,175
Current assets
Debtors	6	132,405	112,917
Cash at bank and in hand		28,714	5,534
		161,119	118,451
Creditors: Amounts falling due within one year	7	(162,225)	(117,071)
Net current (liabilities)/assets		(1,106)	1,380
Net assets		2,551	3,555
Capital and reserves
Called up share capital		100	100
Retained earnings		2,451	3,455
Shareholders' funds		2,551	3,555

For the financial period ending 29 June 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 period in question in accordance with section 476; and
•	The director acknowledges 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 director on 21 September 2026
 

......................................... Katy O'Donnell Director

Distinguished.World Ltd

Notes to the Unaudited Financial Statements for the period from 1 July 2024 to 29 June 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:
Unit 1 Queens Head Chambers
16 St Johns Road
Clacton-On-Sea
England
CO15 4BS
England

These financial statements were authorised for issue by the director on 21 September 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.

Going concern

The financial statements have been prepared on a going concern basis, with management having given due consideration to the company’s ability to continue as a going concern for at least the next twelve months.

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 turnover 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.

Distinguished.World Ltd

Notes to the Unaudited Financial Statements for the period from 1 July 2024 to 29 June 2025

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.

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:

Depreciation method and rate for tangible assets
Asset class	Depreciation method and rate
Office Equipment	33.33% Reducing Balance
Fixtures & Fittings	20% 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.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Distinguished.World Ltd

Notes to the Unaudited Financial Statements for the period from 1 July 2024 to 29 June 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

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 the director) during the period, was 34 (2024 - 49).

4

Taxation

Tax charged/(credited) in the profit and loss account

	2025 £	2024 £
Current taxation
UK corporation tax	2,051	7,848

Distinguished.World Ltd

Notes to the Unaudited Financial Statements for the period from 1 July 2024 to 29 June 2025

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 July 2024	3,039	3,039
Additions	3,075	3,075
At 29 June 2025	6,114	6,114
Depreciation
At 1 July 2024	864	864
Charge for the period	1,593	1,593
At 29 June 2025	2,457	2,457
Carrying amount
At 29 June 2025	3,657	3,657
At 30 June 2024	2,175	2,175

	Fixtures and fittings £	Office equipment £	Total £
Cost or valuation
At 1 July 2024	1,043	1,996	3,039
Additions	388	2,687	3,075
At 29 June 2025	1,431	4,683	6,114
Depreciation
At 1 July 2024	209	655	864
Charge for the period	244	1,349	1,593
At 29 June 2025	453	2,004	2,457
Carrying amount
At 29 June 2025	978	2,679	3,657
At 30 June 2024	834	1,341	2,175

Distinguished.World Ltd

Notes to the Unaudited Financial Statements for the period from 1 July 2024 to 29 June 2025

6

Debtors

	Note	2025 £	2024 £
Trade debtors		12,678	38,779
Amounts owed by related parties	11	11,927	6,548
Other debtors		64,095	19,398
Prepayments		1,009	1,826
Accrued income		42,696	46,366
		132,405	112,917

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	40,120	-
Trade creditors		3,415	7,797
Social security and other taxes		86,570	76,760
Outstanding defined contribution pension costs		11,927	7,659
Other payables		344	-
Accruals		2,887	2,617
Income tax liability		16,962	22,238
		162,225	117,071