Registered number
SC753713
DCC Rail Projects Ltd
Filleted Accounts
31 December 2023
DCC Rail Projects Ltd
Registered number: SC753713
Balance Sheet
as at 31 December 2023
Notes 2023
£
Fixed assets
Tangible assets 3 2,132
Current assets
Cash at bank and in hand 97,668
Creditors: amounts falling due within one year 4 (26,479)
Net current assets 71,189
Net assets 73,321
Capital and reserves
Profit and loss account 73,321
Shareholders' funds 73,321
The director is 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 director acknowledges his 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.
DC Campbell
Director
Approved by the board on 10 April 2024
DCC Rail Projects Ltd
Notes to the Accounts
for the period from 22 December 2022 to 31 December 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 rendering of services and 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, Machinery and tools 15% by Reducing Balance method
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 period.
2 Employees 2023
Number
Average number of persons employed by the company 1
3 Tangible fixed assets
Plant and machinery etc
£
Cost
Additions 2,227
At 31 December 2023 2,227
Depreciation
Charge for the period 95
At 31 December 2023 95
Net book value
At 31 December 2023 2,132
4 Creditors: amounts falling due within one year 2023
£
Taxation and social security costs 25,714
Other creditors 765
26,479
5 Other information
DCC Rail Projects Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
66 James Park
Burntisland
Fife
KY3 9EB
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