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REGISTERED NUMBER: SC488272 (Scotland)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2023

FOR

DUPONT LEGAL SOLUTIONS LIMITED

DUPONT LEGAL SOLUTIONS LIMITED (REGISTERED NUMBER: SC488272)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DUPONT LEGAL SOLUTIONS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2023







DIRECTOR: Ms J H Dupont





REGISTERED OFFICE: 3rd Floor, Gordon Chambers
90 Mitchell Street
Glasgow
G1 3LY





REGISTERED NUMBER: SC488272 (Scotland)





ACCOUNTANTS: Cornerstone Glasgow Ltd
6th Floor
Gordon Chambers
90 Mitchell Street
Glasgow
Lanarkshire
G1 3NQ

DUPONT LEGAL SOLUTIONS LIMITED (REGISTERED NUMBER: SC488272)

BALANCE SHEET
31 OCTOBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,281 8,374
Investments 5 - 100,000
5,281 108,374

CURRENT ASSETS
Stocks 6 37,620 35,527
Debtors 7 51,620 33,958
Cash at bank 26,223 68,295
115,463 137,780
CREDITORS
Amounts falling due within one year 8 26,639 38,789
NET CURRENT ASSETS 88,824 98,991
TOTAL ASSETS LESS CURRENT
LIABILITIES

94,105

207,365

CREDITORS
Amounts falling due after more than one
year

9

22,283

31,280
NET ASSETS 71,822 176,085

CAPITAL AND RESERVES
Called up share capital 50 50
Retained earnings 71,772 176,035
SHAREHOLDERS' FUNDS 71,822 176,085

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

DUPONT LEGAL SOLUTIONS LIMITED (REGISTERED NUMBER: SC488272)

BALANCE SHEET - continued
31 OCTOBER 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 July 2024 and were signed by:





Ms J H Dupont - Director


DUPONT LEGAL SOLUTIONS LIMITED (REGISTERED NUMBER: SC488272)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

1. STATUTORY INFORMATION

Dupont Legal Solutions Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents sales of goods and provision of services excluding VAT and trade discounts. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer. Turnover from the supply of services is recognised in accordance with contractual rights to the extent that the service has been delivered. Where payments are received from customers in advance of goods or services being provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on a straight line basis
Computer equipment - 25% on a straight line basis

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

DUPONT LEGAL SOLUTIONS LIMITED (REGISTERED NUMBER: SC488272)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 5 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 November 2022
and 31 October 2023 10,706 3,591 14,297
DEPRECIATION
At 1 November 2022 3,079 2,844 5,923
Charge for year 2,677 416 3,093
At 31 October 2023 5,756 3,260 9,016
NET BOOK VALUE
At 31 October 2023 4,950 331 5,281
At 31 October 2022 7,627 747 8,374

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 November 2022 100,000
Disposals (100,000 )
At 31 October 2023 -
NET BOOK VALUE
At 31 October 2023 -
At 31 October 2022 100,000

6. STOCKS
2023 2022
£    £   
Work-in-progress 37,620 35,527

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 12,239 8,222
Other debtors 13,450 16,450
Tax 8,360 -
Prepayments and accrued income 17,571 9,286
51,620 33,958

DUPONT LEGAL SOLUTIONS LIMITED (REGISTERED NUMBER: SC488272)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Tax - 16,725
Social security and other taxes 2,947 3,251
VAT 21,953 16,535
Directors' current accounts 44 783
Accrued expenses 1,695 1,495
26,639 38,789

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Loan > 1 year 22,283 31,280