D&M ACCESS LTD

Company Registration Number:
SC756795 (Scotland)

Unaudited statutory accounts for the year ended 31 January 2024

Period of accounts

Start date: 27 January 2023

End date: 31 January 2024

D&M ACCESS LTD

Contents of the Financial Statements

for the Period Ended 31 January 2024

Directors report
Balance sheet
Additional notes
Balance sheet notes

D&M ACCESS LTD

Directors' report period ended 31 January 2024

The directors present their report with the financial statements of the company for the period ended 31 January 2024

Principal activities of the company

Scaffolding Services



Directors

The director shown below has held office during the whole of the period from
27 January 2023 to 31 January 2024

D Fitzsimmons


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
15 August 2024

And signed on behalf of the board by:
Name: D Fitzsimmons
Status: Director

D&M ACCESS LTD

Balance sheet

As at 31 January 2024

Notes 2024


£
Fixed assets
Tangible assets: 3 4,160
Total fixed assets: 4,160
Current assets
Debtors: 4 13,344
Cash at bank and in hand: 2
Total current assets: 13,346
Creditors: amounts falling due within one year: 5 ( 4,338 )
Net current assets (liabilities): 9,008
Total assets less current liabilities: 13,168
Total net assets (liabilities): 13,168
Capital and reserves
Called up share capital: 1
Profit and loss account: 13,167
Total Shareholders' funds: 13,168

The notes form part of these financial statements

D&M ACCESS LTD

Balance sheet statements

For the year ending 31 January 2024 the company was entitled to exemption 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 directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 15 August 2024
and signed on behalf of the board by:

Name: D Fitzsimmons
Status: Director

The notes form part of these financial statements

D&M ACCESS LTD

Notes to the Financial Statements

for the Period Ended 31 January 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied.

    Tangible fixed assets depreciation policy

    Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent impairment losses.

    Other accounting policies

    Deferred TaxationDeferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing differenceCorporation TaxThe taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

D&M ACCESS LTD

Notes to the Financial Statements

for the Period Ended 31 January 2024

  • 2. Employees

    2024
    Average number of employees during the period 1

D&M ACCESS LTD

Notes to the Financial Statements

for the Period Ended 31 January 2024

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
Additions 5,200 5,200
Disposals
Revaluations
Transfers
At 31 January 2024 5,200 5,200
Depreciation
Charge for year 1,040 1,040
On disposals
Other adjustments
At 31 January 2024 1,040 1,040
Net book value
At 31 January 2024 4,160 4,160

D&M ACCESS LTD

Notes to the Financial Statements

for the Period Ended 31 January 2024

4. Debtors

2024
£
Trade debtors 1,101
Other debtors 12,243
Total 13,344

D&M ACCESS LTD

Notes to the Financial Statements

for the Period Ended 31 January 2024

5. Creditors: amounts falling due within one year note

2024
£
Taxation and social security 3,618
Accruals and deferred income 720
Total 4,338