Registered number
SC424742
Dalziel Cleaning Services Limited
Filleted Accounts
31 May 2023
Dalziel Cleaning Services Limited
Registered number: SC424742
Balance Sheet
as at 31 May 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 25,150 35,632
Investments 4 245,096 245,096
270,246 280,728
Current assets
Debtors 5 40,198 85,926
Cash at bank and in hand 99,197 75,693
139,395 161,619
Creditors: amounts falling due within one year 6 (270,518) (292,453)
Net current liabilities (131,123) (130,834)
Total assets less current liabilities 139,123 149,894
Creditors: amounts falling due after more than one year 7 (48,704) (48,704)
Net assets 90,419 101,190
Capital and reserves
Called up share capital 2 2
Profit and loss account 90,417 101,188
Shareholders' funds 90,419 101,190
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.
D Dalziel
Director
Approved by the board on 4 March 2024
Dalziel Cleaning Services Limited
Notes to the Accounts
for the year ended 31 May 2023
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:
Plant and machinery 25% reducing balance
Fixtures, fittings, tools and equipment 25% reducing balance
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
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.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 19 30
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 June 2022 37,330 24,437 61,767
Disposals - (2,800) (2,800)
At 31 May 2023 37,330 21,637 58,967
Depreciation
At 1 June 2022 20,026 6,109 26,135
Charge for the year 4,326 4,056 8,382
On disposals - (700) (700)
At 31 May 2023 24,352 9,465 33,817
Net book value
At 31 May 2023 12,978 12,172 25,150
At 31 May 2022 17,304 18,328 35,632
4 Investments
Other
investments
£
Cost
At 1 June 2022 245,096
At 31 May 2023 245,096
5 Debtors 2023 2022
£ £
Trade debtors 38,869 85,926
Other debtors 1,329 -
40,198 85,926
6 Creditors: amounts falling due within one year 2023 2022
£ £
Bank loans and overdrafts 9,658 9,658
Trade creditors 8,110 9,412
Taxation and social security costs 77,979 108,473
Other creditors 174,771 164,910
270,518 292,453
7 Creditors: amounts falling due after one year 2023 2022
£ £
Bank loans 48,704 48,704
8 Other information
Dalziel Cleaning Services Limited is a private company limited by shares and incorporated in Scotland. Its registered office is:
30 Stirling Road
Team Dalziel Office 4
Airdrie
ML6 7JA
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