2022-05-012023-04-302023-04-30falseSC136316COMMUNICATION, MAILING AND DATABASE SERVICES 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COMMUNICATION, MAILING AND DATABASE SERVICES LIMITED

Registered Number
SC136316
(Scotland)

Unaudited Financial Statements for the Year ended
30 April 2023

COMMUNICATION, MAILING AND DATABASE SERVICES LIMITED
Company Information
for the year from 1 May 2022 to 30 April 2023

Directors

BARLOW, Susan Elizabeth
DUNLOP, Andrew Mcgregor
DUNLOP, Maureen Frances
HOUSTON, Steven Thomas

Registered Address

9 Bleasdale Court South Avenue
Clydebank Business Park
Clydebank
G81 2LE

Registered Number

SC136316 (Scotland)
COMMUNICATION, MAILING AND DATABASE SERVICES LIMITED
Balance Sheet as at
30 April 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets54,88618,322
4,88618,322
Current assets
Stocks65,0005,000
Debtors7236,621336,815
Cash at bank and on hand78,99195,911
320,612437,726
Creditors amounts falling due within one year8(116,066)(266,808)
Net current assets (liabilities)204,546170,918
Total assets less current liabilities209,432189,240
Creditors amounts falling due after one year9(33,930)(50,454)
Net assets175,502138,786
Capital and reserves
Called up share capital25,10025,100
Profit and loss account150,402113,686
Shareholders' funds175,502138,786
The financial statements were approved and authorised for issue by the Board of Directors on 19 October 2023, and are signed on its behalf by:
DUNLOP, Andrew Mcgregor
Director
Registered Company No. SC136316
COMMUNICATION, MAILING AND DATABASE SERVICES LIMITED
Notes to the Financial Statements
for the year ended 30 April 2023

1.Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Turnover policy
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.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery4
Fixtures and fittings5
Vehicles4
Office Equipment4
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
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.
Leases policy
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year2420
5.Property, plant and equipment

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

££££££
Cost or valuation
At 01 May 229,508214,93816,4456,819126,771374,481
Additions4,928----4,928
At 30 April 2314,436214,93816,4456,819126,771379,409
Depreciation and impairment
At 01 May 229,508198,27316,4456,819125,114356,159
Charge for year4216,665--1,65718,364
At 30 April 239,550214,93816,4456,819126,771374,523
Net book value
At 30 April 234,886----4,886
At 30 April 22-16,665--1,65718,322
6.Stocks

2023

2022

££
Finished goods5,0005,000
Total5,0005,000
7.Debtors

2023

2022

££
Trade debtors / trade receivables148,886202,926
Amounts owed by associates and joint ventures / participating interests34,10932,474
Other debtors23,65024,797
Prepayments and accrued income29,97676,618
Total236,621336,815
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.
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables71,155172,171
Taxation and social security37,74453,041
Other creditors5,81939,308
Accrued liabilities and deferred income1,3482,288
Total116,066266,808
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.
9.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts32,38744,952
Other creditors1,5435,502
Total33,93050,454
10.Finance lease and HP contracts after one year

2023

2022

££
Finance lease and HP contracts1,5435,502