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Registered number: 06645244
DMS Imaging Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of DMS Imaging Limited For The Year Ended 31 July 2023
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of DMS Imaging Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of DMS Imaging Limited , as a body, in accordance with the terms of our engagement letter dated 20 May 2022. Our work has been undertaken solely to prepare for your approval the accounts of DMS Imaging Limited and state those matters that we have agreed to state to the director of DMS Imaging Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DMS Imaging Limited and its director as a body for our work or for this report.
It is your duty to ensure that DMS Imaging Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of DMS Imaging Limited . You consider that DMS Imaging Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of DMS Imaging Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
6th March 2024
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Page 1
Page 2
Balance Sheet
Registered number: 06645244
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 114 151
114 151
CURRENT ASSETS
Debtors 470 1,390
Cash at bank and in hand 9,471 5,762
9,941 7,152
Creditors: Amounts Falling Due Within One Year (32,440 ) (25,954 )
NET CURRENT ASSETS (LIABILITIES) (22,499 ) (18,802 )
TOTAL ASSETS LESS CURRENT LIABILITIES (22,385 ) (18,651 )
NET LIABILITIES (22,385 ) (18,651 )
CAPITAL AND RESERVES
Called up share capital 7 200 200
Profit and Loss Account (22,585 ) (18,851 )
SHAREHOLDERS' FUNDS (22,385) (18,651)
Page 2
Page 3
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Dare Seriki
Director
6th March 2024
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
DMS Imaging Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06645244 . The registered office is Unit 3, Building 2, The Colony Wilmslow, Altrincham Road, Wilmslow, Cheshire, SK9 4LY.
The principal place of trade is 19 Melrose Avenue, Didsbury, Manchester, M20 6SS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The accounts have been prepared on a going concern basis. This assumption may not be valid since at the
balance sheet date the company has net liabilities of £22,385 (2023), and £18,651 (2022). The validity of the going concern assumption therefore depends on the continued support of the directors, suppliers and the company's bankers and other providers of finance
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 25% Reducing Balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
The company has taxable losses of £6,414 (2022: £2,588) to be carried forward and utilised against future profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
Page 4
Page 5
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 August 2022 1,361
As at 31 July 2023 1,361
Depreciation
As at 1 August 2022 1,210
Provided during the period 37
As at 31 July 2023 1,247
Net Book Value
As at 31 July 2023 114
As at 1 August 2022 151
5. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances, the provision reflects the unrelieved taxable losses.
6. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 August 2022 (340 ) (340)
Origination and reversal of timing differences (130 ) (130 )
Balance at 31 July 2023 (470 ) (470)
7. Share Capital
2023 2022
Allotted, called up and fully paid £ £
100 Ordinary A shares of £ 1 each 100 100
100 Ordinary B shares of £ 1 each 100 100
200 200
Page 5