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REGISTERED NUMBER: SC331286 (Scotland)
















Unaudited Financial Statements for the Year Ended 31 December 2023

for

DC Publishing Ltd

DC Publishing Ltd (Registered number: SC331286)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


DC Publishing Ltd

Company Information
for the Year Ended 31 December 2023







DIRECTORS: Mrs D A Harper
Ms M Mathieson





REGISTERED OFFICE: 200 Bath Street
Glasgow
G2 4HG





REGISTERED NUMBER: SC331286 (Scotland)





ACCOUNTANTS: McLay McAlister & McGibbon LLP
Chartered Accountants
145 St Vincent Street
Glasgow
G2 5JF

DC Publishing Ltd (Registered number: SC331286)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £   
FIXED ASSETS
Tangible assets 4 5,098 5,131

CURRENT ASSETS
Debtors 5 26,854 64,690
Cash at bank 26,682 19,509
53,536 84,199
CREDITORS
Amounts falling due within one year 6 (34,426 ) (62,949 )
NET CURRENT ASSETS 19,110 21,250
TOTAL ASSETS LESS CURRENT
LIABILITIES

24,208

26,381

PROVISIONS FOR LIABILITIES (969 ) (975 )
NET ASSETS 23,239 25,406

CAPITAL AND RESERVES
Called up share capital 1,004 1,004
Retained earnings 22,235 24,402
SHAREHOLDERS' FUNDS 23,239 25,406

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

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

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 29 August 2024 and were signed on its behalf by:



Mrs D A Harper - Director


DC Publishing Ltd (Registered number: SC331286)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

DC Publishing Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 amounts invoiced during the year for services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc - 25% on reducing balance

The company's policy is to review the remaining useful lives and residual value of all tangible fixed assets on an on-going basis and to adjust the depreciation charge to reflect the remaining useful economic life and residual value.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

DC Publishing Ltd (Registered number: SC331286)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023 17,058
Additions 1,666
At 31 December 2023 18,724
DEPRECIATION
At 1 January 2023 11,927
Charge for year 1,699
At 31 December 2023 13,626
NET BOOK VALUE
At 31 December 2023 5,098
At 31 December 2022 5,131

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 26,854 39,784
Other debtors - 24,906
26,854 64,690

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 1,240 1,008
Taxation and social security 14,121 25,279
Other creditors 19,065 36,662
34,426 62,949