Design Map London Limited - Filleted accounts

Registered number

05374405

Design Map London Limited

Filleted Accounts

28 February 2025

Design Map London Limited
Registered number:		05374405
Balance Sheet
as at 28 February 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		80,347			80,482

Current assets
Debtors	4	10,754			12,186
Cash at bank and in hand		33,390			642
		44,144			12,828

Creditors: amounts falling due within one year	5	(53,270)			(41,388)

Net current liabilities			(9,126)			(28,560)

Total assets less current liabilities			71,221			51,922

Creditors: amounts falling due after more than one year	6		(4,663)			(16,841)



Net assets			66,558			35,081

Capital and reserves
Called up share capital			100			100
Profit and loss account			66,458			34,981

Shareholders' funds			66,558			35,081

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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 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.




Mr Daniel Sutton
Director
Approved by the board on 14 November 2025

Design Map London Limited
Notes to the Accounts
for the year ended 28 February 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.

	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:

	Land & buildings			over 50 years
	Office equipment			over 4 years
	Fixtures, fittings, tools and equipment			over 4 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.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					1		1


3	Tangible fixed assets
		Land and buildings		Fixtures and fittings		Office equipment		Total
£			£		£		£
	Cost
	At 1 March 2024	89,756		1,612		24,310		115,678
	Additions	-		-		2,171		2,171
	At 28 February 2025	89,756		1,612		26,481		117,849

	Depreciation
	At 1 March 2024	11,200		1,612		22,384		35,196
	Charge for the year	800		-		1,506		2,306
	At 28 February 2025	12,000		1,612		23,890		37,502

	Net book value
	At 28 February 2025	77,756		-		2,591		80,347
	At 29 February 2024	78,556		-		1,926		80,482


4	Debtors					2025		2024
£							£

	Trade debtors					10,754		12,186


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

	Bank loans and overdrafts					13,527		15,883
	Director's loan account					120		374
	Trade creditors					301		725
	Taxation and social security costs					38,162		23,246
	Other creditors					1,160		1,160
						53,270		41,388


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

	Bank loans					4,663		16,841


7	Other information

	Design Map London Limited is a private company limited by shares and incorporated in England. Its registered office is:
	12 Whiteladies Road
	Bristol
	England
	BS8 1PD