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Company Registration No. SC518367 (Scotland)
DCL Site Services Ltd Unaudited accounts for the year ended 31 October 2023
DCL Site Services Ltd Unaudited accounts Contents
Page
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DCL Site Services Ltd Company Information for the year ended 31 October 2023
Director
Fraser Livingston
Company Number
SC518367 (Scotland)
Registered Office
FIRST FLOOR, UNIT 4 EARLS COURT EARLS GATE BUSINESS PARK GRANGEMOUTH STIRLINGSHIRE FK3 8ZE SCOTLAND
Accountants
Acumenica Group First Floor 4 Earls Court GRANGEMOUTH FK3 8ZE
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DCL Site Services Ltd Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Called up share capital not paid
100 
100 
Fixed assets
Tangible assets
392,495 
161,839 
Current assets
Debtors
14,148 
21,322 
Investments
- 
16,465 
Cash at bank and in hand
91,581 
171,352 
105,729 
209,139 
Creditors: amounts falling due within one year
(295,244)
(79,209)
Net current (liabilities)/assets
(189,515)
129,930 
Total assets less current liabilities
203,080 
291,869 
Creditors: amounts falling due after more than one year
(82,396)
(164,284)
Net assets
120,684 
127,585 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
120,584 
127,485 
Shareholders' funds
120,684 
127,585 
For the year ending 31 October 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 July 2024 and were signed on its behalf by
Fraser Livingston Director Company Registration No. SC518367
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DCL Site Services Ltd Notes to the Accounts for the year ended 31 October 2023
1
Statutory information
DCL Site Services Ltd is a private company, limited by shares, registered in Scotland, registration number SC518367. The registered office is FIRST FLOOR, UNIT 4 EARLS COURT, EARLS GATE BUSINESS PARK, GRANGEMOUTH, STIRLINGSHIRE, FK3 8ZE, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 November 2022
138,625 
- 
67,266 
205,891 
Additions
220,048 
9,780 
11,450 
241,278 
At 31 October 2023
358,673 
9,780 
78,716 
447,169 
Depreciation
At 1 November 2022
- 
- 
44,052 
44,052 
Charge for the year
- 
1,956 
8,666 
10,622 
At 31 October 2023
- 
1,956 
52,718 
54,674 
Net book value
At 31 October 2023
358,673 
7,824 
25,998 
392,495 
At 31 October 2022
138,625 
- 
23,214 
161,839 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
14,148 
1,522 
Amounts falling due after more than one year
Trade debtors
- 
19,800 
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DCL Site Services Ltd Notes to the Accounts for the year ended 31 October 2023
6
Investments held as current assets
2023 
2022 
£ 
£ 
Unlisted investments
16,465 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
155,958 
- 
VAT
91,387 
46,982 
Obligations under finance leases and hire purchase contracts
- 
5,586 
Trade creditors
23,180 
338 
Taxes and social security
22,224 
23,708 
Other creditors
- 
100 
Accruals
2,495 
2,495 
295,244 
79,209 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
82,396 
74,931 
Other creditors
- 
89,353 
82,396 
164,284 
9
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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