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Registered number
SC314534
DCTS Limited
Unaudited Accounts
for the year ended
31 January 2022
DCTS Limited
Balance Sheet
as at 31 January 2022
Notes
2022
£
2021
£
Fixed assets
Tangible assets 3 693 804
693 804
Current assets
Debtors 4 8,094 7,516
Cash at bank and in hand 90,956 70,588
99,050 78,104
Creditors: amounts falling due within one year 5 (50,769) (9,978)
Net current assets / (liabilities) 48,281 68,126
Total assets less current liabilities 48,974 68,930
Provisions for liabilities 6 (132) (153)
Total net assets (liabilities) 48,842 68,777
Capital and reserves
Called up share capital 7 2 2
Profit and loss account 48,840 68,775
Shareholders' funds 48,842 68,777

DCTS Limited
Balance Sheet
as at 31 January 2022



These accounts have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

For the year ending 31 January 2022 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.

Signed on behalf of the board of directors

...............................

Mr D Carey

Director


Approved by the board on 30 June 2022

Company Number: SC314534 (a Private Company Limited by Shares registered in Scotland)

Registered Office:

C/O Premier Accounting
15 Townhead
Kirkintilloch
G66 1NG
Scotland

DCTS Limited
Notes to the Accounts
for the year ended 31 January 2022

1. Accounting policies

Basis of preparation of financial statements
These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.
Going concern basis
The accounts have been prepared on the assumption that the company is able to carry on business as a going concern for the foreseeable future.
Revenue recognition
Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.
Tangible fixed assets depreciation policy
Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided, after taking account of any grants receivable, at rates calculated to write off the cost of fixed assets, less the estimated residual value, over their estimated useful lives.
Fixtures & fittings 25% Straight Line
Deferred taxation
Taxation represents the sum of tax currently payable and deferred tax. Current tax is calculated using tax rates that have been enacted or substantially enacted at the end of the reporting period. Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or a right to pay less) tax at a future date, at the tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of part of the asset to be recovered.
Pensions
The company operates a defined contribution pension scheme, with contributions charged to the profit and loss account for the year in which they are payable to the scheme.
2. Employees
2022 2021
Average number of employees during the period 2 2

3. Tangible fixed assets
Fixtures & fittings Total
Cost or valuation £ £
At 1 February 2021 4,210 4,210
Additions 668 668
At 31 January 2022 4,878 4,878
Depreciation
At 1 February 2021 3,406 3,406
Charge for the period 779 779
At 31 January 2022 4,185 4,185
Net book value
At 31 January 2022 693 693
At 31 January 2021 804 804

4. Debtors
2022 2021
£ £
Trade debtors 8,094 7,410
Other debtors 0 106
8,094 7,516

5. Creditors: amounts falling due within one year
2022 2021
£ £
Taxation & social security 8,631 8,524
Other creditors 42,138 1,454
50,769 9,978

6. Provisions
2022 2021
£ £
Deferred tax 132 153
132 153

7. Share capital
2022 2021
£ £
Allotted, called up and fully paid:
2 (2021: 2) Ordinary shares of £1.00 each 2 2
2 2

8. Related party disclosures

During the period of accounts a transaction occurred between this company and a related party, Mr David Carey. The relationship between the parties is Director. At the balance sheet date the company owed the related party £21,087 (2021 - £700).

During the period of accounts a transaction occurred between this company and a related party, Ms Carolina poggi. The relationship between the parties is Director. At the balance sheet date the company owed the related party £21,050 (2021 - £700).


Controlling party
Mr David Carey and Ms Carolina Poggi are the ultimate controlling party.