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REGISTERED NUMBER: 07733228 (England and Wales)















Unaudited Financial Statements

for the Year Ended

31 August 2023

for

Digital Tachograph Centre Limited

Digital Tachograph Centre Limited (Registered number: 07733228)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Digital Tachograph Centre Limited

Company Information
for the Year Ended 31 August 2023







DIRECTOR: K Khan





REGISTERED OFFICE: Unit 11, Arrow Industrial Estate
Eelmoor Road
Farnborough
GU14 7QH





REGISTERED NUMBER: 07733228 (England and Wales)





ACCOUNTANTS: Jacksons Accountants (Ascot) Limited
The Old Bakehouse
Course Road
Ascot
Berkshire
SL5 7HL

Digital Tachograph Centre Limited (Registered number: 07733228)

Balance Sheet
31 August 2023

31.8.23 31.8.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 345,441 354,455
345,441 354,455

CURRENT ASSETS
Stocks 24,424 21,452
Debtors 6 135,289 107,894
Cash at bank 340,329 349,666
500,042 479,012
CREDITORS
Amounts falling due within one year 7 207,443 204,778
NET CURRENT ASSETS 292,599 274,234
TOTAL ASSETS LESS CURRENT
LIABILITIES

638,040

628,689

CREDITORS
Amounts falling due after more than one
year

8

-

149,886
NET ASSETS 638,040 478,803

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 638,038 478,801
SHAREHOLDERS' FUNDS 638,040 478,803

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

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

The director acknowledges his 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.

Digital Tachograph Centre Limited (Registered number: 07733228)

Balance Sheet - continued
31 August 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 November 2023 and were signed by:





K Khan - Director


Digital Tachograph Centre Limited (Registered number: 07733228)

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

1. STATUTORY INFORMATION

Digital Tachograph Centre Limited is a private company, limited by shares , registered in England and Wales. 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 net invoiced sales of goods and services, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 20% on cost and 2% on cost
Plant and machinery etc - 25% on cost, 20% on cost and 10% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Digital Tachograph Centre Limited (Registered number: 07733228)

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

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2022 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2022
and 31 August 2023 125,000
AMORTISATION
At 1 September 2022
and 31 August 2023 125,000
NET BOOK VALUE
At 31 August 2023 -
At 31 August 2022 -

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 September 2022 355,283 101,120 456,403
Additions - 4,900 4,900
At 31 August 2023 355,283 106,020 461,303
DEPRECIATION
At 1 September 2022 10,447 91,501 101,948
Charge for year 4,612 9,302 13,914
At 31 August 2023 15,059 100,803 115,862
NET BOOK VALUE
At 31 August 2023 340,224 5,217 345,441
At 31 August 2022 344,836 9,619 354,455

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade debtors 110,430 82,325
Other debtors 8,050 9,359
Prepayments and accrued income 16,809 16,210
135,289 107,894

Digital Tachograph Centre Limited (Registered number: 07733228)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Hire purchase contracts - 11,738
Trade creditors 51,122 47,155
Corporation tax 77,294 54,846
Social security and other taxes 41,210 28,251
Other creditors 36,067 61,276
Directors' current accounts - 12
Accrued expenses 1,750 1,500
207,443 204,778

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.23 31.8.22
£    £   
Bank loans more 5 yr by instal - 149,886

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal - 149,886

9. SECURED DEBTS

The following secured debts are included within creditors:

31.8.23 31.8.22
£    £   
Bank loan - 165,716