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IJDM TECHNICAL SERVICES LIMITED

Registered Number
SC402987
(Scotland)

Unaudited Financial Statements for the Year ended
31 July 2023

IJDM TECHNICAL SERVICES LIMITED
Company Information
for the year from 1 August 2022 to 31 July 2023

Director

Iain Alexander Headrick McDonald

Registered Address

Unit 1, Mountfleurie Industrial Estate
Windygates Road
Leven
KY8 4AX

Registered Number

SC402987 (Scotland)
IJDM TECHNICAL SERVICES LIMITED
Balance Sheet as at
31 July 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets343,1521,067
43,1521,067
Current assets
Debtors443,84651,021
Cash at bank and on hand58,43083,109
102,276134,130
Creditors amounts falling due within one year5(489,588)(573,543)
Net current assets (liabilities)(387,312)(439,413)
Total assets less current liabilities(344,160)(438,346)
Provisions for liabilities(8,031)-
Net assets(352,191)(438,346)
Capital and reserves
Called up share capital22
Revaluation reserve40,000-
Profit and loss account(392,193)(438,348)
Shareholders' funds(352,191)(438,346)
The financial statements were approved and authorised for issue by the Director on 11 April 2024, and are signed on its behalf by:
Iain Alexander Headrick McDonald
Director
Registered Company No. SC402987
IJDM TECHNICAL SERVICES LIMITED
Notes to the Financial Statements
for the year ended 31 July 2023

1.Accounting policies
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.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Going concern
The financial statements have been prepared on the going concern basis. The director finds it appropriate for the financial statements to be prepared on this basis despite the net liability position of the company. The company is reliant upon the continued support of the director who has confirmed he will not withdraw his directors loan account to the detriment of other creditors and will continue to support the company as required.
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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
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.
Tangible fixed assets and depreciation
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 machinery5
2.Average number of employees

20232022
Average number of employees during the year33
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 August 2283,92183,921
Additions2,8032,803
Revaluations40,00040,000
Disposals(2,950)(2,950)
At 31 July 23123,774123,774
Depreciation and impairment
At 01 August 2282,85482,854
Charge for year718718
On disposals(2,950)(2,950)
At 31 July 2380,62280,622
Net book value
At 31 July 2343,15243,152
At 31 July 221,0671,067
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables8,10610,980
Other debtors35,59339,893
Prepayments and accrued income147148
Total43,84651,021
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables5,1029,444
Other creditors483,586564,099
Accrued liabilities and deferred income900-
Total489,588573,543