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REGISTERED NUMBER: SC314536 (Scotland)















Unaudited Financial Statements

for the Year Ended 31 March 2023

for

D.S.C. (Aberdeen) Limited

D.S.C. (Aberdeen) Limited (Registered number: SC314536)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D.S.C. (Aberdeen) Limited

Company Information
for the Year Ended 31 March 2023







DIRECTORS: Mr D Clarke
Mrs S C Clarke





REGISTERED OFFICE: St Annes
Inverugie
Peterhead
Aberdeenshire
AB42 3DE





REGISTERED NUMBER: SC314536 (Scotland)





ACCOUNTANTS: SBP
Accountants
Glebefield House
21 Links Terrace
Peterhead
Aberdeenshire
AB42 2XA

D.S.C. (Aberdeen) Limited (Registered number: SC314536)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 10

CURRENT ASSETS
Debtors 5 85,477 105,543
Cash at bank 4,926 88
90,403 105,631
CREDITORS
Amounts falling due within one year 6 46,464 43,516
NET CURRENT ASSETS 43,939 62,115
TOTAL ASSETS LESS CURRENT
LIABILITIES

43,939

62,125

CREDITORS
Amounts falling due after more than one
year

7

(15,167

)

(22,167

)

PROVISIONS FOR LIABILITIES - (2 )
NET ASSETS 28,772 39,956

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 28,770 39,954
SHAREHOLDERS' FUNDS 28,772 39,956

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

D.S.C. (Aberdeen) Limited (Registered number: SC314536)

Balance Sheet - continued
31 March 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 October 2023 and were signed on its behalf by:





Mr D Clarke - Director


D.S.C. (Aberdeen) Limited (Registered number: SC314536)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

D.S.C. (Aberdeen) Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents the amounts (excluding value added tax) derived from the provision of services to customers. Revenue is recognised at the point services are provided.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on cost
Computer equipment - 33% on cost

Tangible fixed assets are included at cost less depreciation and impairment. The residual value is reassessed at the end of each accounting period.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

D.S.C. (Aberdeen) Limited (Registered number: SC314536)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2022 135 1,997 2,132
Disposals (135 ) (1,867 ) (2,002 )
At 31 March 2023 - 130 130
DEPRECIATION
At 1 April 2022 135 1,987 2,122
Charge for year - 10 10
Eliminated on disposal (135 ) (1,867 ) (2,002 )
At 31 March 2023 - 130 130
NET BOOK VALUE
At 31 March 2023 - - -
At 31 March 2022 - 10 10

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 3,900 3,900
Amounts recoverable on contract - 2,600
Other debtors 81,577 99,043
85,477 105,543

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Bank loans and overdrafts 7,000 7,000
Trade creditors 5,847 2,088
Taxation and social security 31,230 32,774
Other creditors 2,387 1,654
46,464 43,516

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.23 31.3.22
£    £   
Bank loans 15,167 22,167

D.S.C. (Aberdeen) Limited (Registered number: SC314536)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.3.23 31.3.22
£    £   
Within one year 17,757 -
Between one and five years 19,093 -
36,850 -

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2023 and 31 March 2022:

31.3.23 31.3.22
£    £   
Mr D Clarke
Balance outstanding at start of year 30,231 35,200
Amounts repaid (1,907 ) (4,969 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 28,324 30,231

Mrs S C Clarke
Balance outstanding at start of year 30,231 35,200
Amounts repaid (1,722 ) (4,969 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 28,509 30,231

10. RELATED PARTY DISCLOSURES

The company advanced a loan to Wristique Limited, a company which is an associate of D.S.C. (Aberdeen) Limited. The balance at 31st March 2023 was nil (2022: £15,700).