Micro-entity Accounts - DONERAILE CONSULTING LTD

DONERAILE CONSULTING LTD Registered Number 15019776

Micro-entity Balance Sheet as at 31 July 2026

	2026	2025
	£	£
Called up share capital not paid	-	-
Fixed Assets	18,240	18,240
Current Assets	478	528
Prepayments and accrued income	-	-
Creditors: amounts falling due within one year	(234)	0
Net current assets (liabilities)	244	528
Total assets less current liabilities	18,484	18,768
Creditors: amounts falling due after more than one year	0	0
Provisions for liabilities	0	0
Accruals and deferred income	0	0
Total net assets (liabilities)	18,484	18,768
Capital and reserves	18,484	18,768

For the year ending 31 July 2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 21 October 2026

And signed on their behalf by:
Robert Hill-Smith, Director

DONERAILE CONSULTING LTD Registered Number 15019776

Notes to the Micro-entity Accounts for the period ended 31 July 2026

1Employees

	2026	2025
Average number of employees during the period	0	0

2Accounting Policies

Basis of measurement and preparation of accounts
These accounts have been prepared under the historical cost convention and in accordance with FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime, and the micro-entity provisions of the Companies Act 2006. The accounts are presented in pounds sterling and rounded to the nearest pound.

Investments in shares are stated at cost less any impairment losses. Investments at cost and carrying amount were GBP 18,240 at both 1 August 2025 and 31 July 2026. No additions, disposals or impairment losses have been reported for the year.

Expenses are recognised when incurred. Amounts paid by a director on behalf of the company and not reimbursed are included in creditors.

Current assets at 31 July 2026 comprise cash at bank of GBP 478. Comparative current assets of GBP 528 at 31 July 2025 comprised an amount due from Robert Hill-Smith. The opening advance of GBP 528 was repaid on 13 December 2025 and the amount due from the director at 31 July 2026 was nil. The recorded company policy is to recalculate directors' loan balances monthly and charge interest at the higher of 3% or the HMRC official rate. No interest income is recorded in the current-year working accounts.

Confirmation-statement filing fees of GBP 84 were incurred during the year: GBP 50 paid from the company bank account and GBP 34 paid by Robert Hill-Smith personally on the company's behalf, unreimbursed at 31 July 2026. A GBP 200 corporation-tax late-return penalty relating to a prior return period has been recognised as an expense in the year. On the director's instruction, the GBP 200 penalty has been treated as paid personally by Robert Hill-Smith on behalf of the company and unreimbursed at 31 July 2026.

Creditors falling due within one year total GBP 234 (2025: nil), all due to Robert Hill-Smith, comprising the GBP 34 confirmation-statement fee and GBP 200 late-return penalty. The loss for the year of GBP 284 reduces capital and reserves from GBP 18,768 to GBP 18,484.