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2022-06-30 SC251890 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 SC251890 1 2021-07-01 2022-06-30 SC251890 frs-countries:Scotland 2021-07-01 2022-06-30
Registered number: SC251890
Dunstaffnage Marine Services Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC251890
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 26,253 26,755
26,253 26,755
CURRENT ASSETS
Cash at bank and in hand 402 750
402 750
Creditors: Amounts Falling Due Within One Year 5 (87,740 ) (85,630 )
NET CURRENT ASSETS (LIABILITIES) (87,338 ) (84,880 )
TOTAL ASSETS LESS CURRENT LIABILITIES (61,085 ) (58,125 )
NET LIABILITIES (61,085 ) (58,125 )
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account (61,185 ) (58,225 )
SHAREHOLDERS' FUNDS (61,085) (58,125)
Page 1
Page 2
For the year ending 30 June 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 directors acknowledge their 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
The Captain of Dunstaffnage Michael John Alexander Campbell of Dunstaffnage
Director
5 March 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Dunstaffnage Marine Services Limited is a private company, limited by shares, incorporated in Scotland, registered number SC251890 . The registered office is 4th Floor, 115 George Street, Edinburgh, EH2 4JN.
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 company is being supported by the directors.
2.3. Turnover
Turnover comprises the invoiced value of services supplied by the company, net of Value Added Tax and trade discounts.
2.4. 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:
Improvements to property in accordance with the property
Plant & Machinery 25% on reducing balance
2.5. Taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration - 2
- 2
4. Tangible Assets
Land & Property
Improvements to property Plant & Machinery Total
£ £ £
Cost
As at 1 July 2022 35,000 25,657 60,657
As at 30 June 2023 35,000 25,657 60,657
Depreciation
As at 1 July 2022 8,390 25,512 33,902
Provided during the period 466 36 502
As at 30 June 2023 8,856 25,548 34,404
Net Book Value
As at 30 June 2023 26,144 109 26,253
As at 1 July 2022 26,610 145 26,755
Page 3
Page 4
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
VAT 180 180
Accruals and deferred income 700 700
Directors' loan accounts 86,860 84,750
87,740 85,630
6. Share Capital
2023 2022
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.000 each 100 100
Page 4