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Registered number: 09843799






Dusemond Study Programmes Ltd


ACCOUNTS

FOR THE YEAR ENDED 31/10/2025
























Prepared By:
Truss & Co
28 West End
Burgh Le Marsh
Skegness
Lincolnshire
PE24 5EY


ACCOUNTS
FOR THE YEAR ENDED 31/10/2025





DIRECTORS
R J Braun


REGISTERED OFFICE
28 West End
Burgh Le Marsh
Skegness
Lincolnshire
PE24 5EY


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 09843799



ACCOUNTANTS
Truss & Co
28 West End
Burgh Le Marsh
Skegness
Lincolnshire
PE24 5EY


ACCOUNTS
FOR THEYEARENDED31/10/2025



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 31/10/2025

			2025		2024
	Notes		£		£

FIXED ASSETS
Tangible assets	3		10,466		10,570

CURRENT ASSETS
Stock		11,200		11,200
Debtors	5	2,038,340		1,042,216
Cash at bank and in hand		162,254		131,907
		2,211,794		1,185,323
CREDITORS: Amounts falling due within one year	6	1,979,964		1,198,283
NET CURRENT ASSETS / (LIABILITIES)			231,830		(12,960)
TOTAL ASSETS LESS CURRENT LIABILITIES			242,296		(2,390)


CREDITORS: Amounts falling due after more than one year	7		1,226		10,996


PROVISIONS FOR LIABILITIES AND CHARGES	8		2,644		2,644

NET ASSETS / (LIABILITIES)			238,426		(16,030)

CAPITAL AND RESERVES

Called up share capital	9		100		100
Profit and loss account			238,326		(16,130)
SHAREHOLDERS' FUNDS			238,426		(16,030)

For the year ending 31/10/2025 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 31/10/2026 and signed on their behalf by



.............................
R J Braun
Director




1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Equipment		reducing balance 25%




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .




1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.




1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.




1e. Government Grants
Government grants re Coronavirus Job Retention Scheme are recognised in the profit and loss account for the periodthe grant relates to
Other Government grant are recognised in the profit and loss account in the period they are received




3. TANGIBLE FIXED ASSETS


	Equipment	Total
	£	£
Cost
At 01/11/2024	28,997	28,997
Additions	2,854	2,854
At 31/10/2025	31,851	31,851
Depreciation
At 01/11/2024	18,427	18,427
For the year	2,958	2,958
At 31/10/2025	21,385	21,385
Net Book Amounts
At 31/10/2025	10,466	10,466
At 31/10/2024	10,570	10,570




4. STOCK	2025	2024
	£	£
Stock comprises:

Stock	11,200	11,200
	11,200	11,200




5. DEBTORS	2025	2024
	£	£
Amounts falling due within one year
Trade debtors	601,167	292,709
Other debtors	26,035	26,035
Prepayments	341	45,553
Directors current account	1,054,801	506,855
	1,682,344	871,152

Amounts falling due over more than one year
Long term debtor	355,996	171,064
	355,996	171,064
	2,038,340	1,042,216




6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2025	2024
	£	£
UK corporation tax	448,334	181,286
Bank loans and overdrafts	16,300	8,863
Loans	14,650	14,650
Payments received on account	110,233	165,233
Trade creditors	1,337,545	795,585
Other creditors	195	195
Pension schemes	-	1,293
Accruals	52,707	31,178
	1,979,964	1,198,283




7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
	2025	2024
	£	£
Bank loans (unsecured) >1yr	1,226	10,996
	1,226	10,996




8. PROVISIONS FOR LIABILITIES	2025	2024
	£	£
Deferred taxation	2,644	2,644
	2,644	2,644




2. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	33	39




9. SHARE CAPITAL	2025	2024
	£	£
Allotted, issued and fully paid:
100 Ordinary shares of £1 each	100	100
	100	100

New shares issued during period:
100 Ordinary shares of £1 each	100	100