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REGISTERED NUMBER: SC332795 (Scotland)





















Unaudited Financial Statements

For The Year Ended 31 December 2023

for

DC Forensic Psychology Consulting
Limited

DC Forensic Psychology Consulting
Limited (Registered number: SC332795)






Contents of the Financial Statements
For The Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

DC Forensic Psychology Consulting
Limited

Company Information
For The Year Ended 31 December 2023







DIRECTORS: Prof D J Cooke
Miss R E Cooke
Miss E J Cooke





SECRETARY: Mrs J R Cooke





REGISTERED OFFICE: 1 Cambuslang Court
Cambuslang
Glasgow
Strathclyde
G32 8FH





REGISTERED NUMBER: SC332795 (Scotland)





ACCOUNTANTS: Atkinson Donnelly LLP
1 Cambuslang Court
Cambuslang
Glasgow
Strathclyde
G32 8FH

DC Forensic Psychology Consulting
Limited (Registered number: SC332795)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,469 7,212

CURRENT ASSETS
Debtors 5 22,236 1,529
Cash at bank 101,674 108,120
123,910 109,649
CREDITORS
Amounts falling due within one year 6 9,239 9,768
NET CURRENT ASSETS 114,671 99,881
TOTAL ASSETS LESS CURRENT
LIABILITIES

120,140

107,093

PROVISIONS FOR LIABILITIES 7 1,039 1,370
NET ASSETS 119,101 105,723

CAPITAL AND RESERVES
Called up share capital 500 500
Retained earnings 118,601 105,223
SHAREHOLDERS' FUNDS 119,101 105,723

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.

DC Forensic Psychology Consulting
Limited (Registered number: SC332795)

Balance Sheet - continued
31 December 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 Board of Directors and authorised for issue on 10 September 2024 and were signed on its behalf by:





Prof D J Cooke - Director


DC Forensic Psychology Consulting
Limited (Registered number: SC332795)

Notes to the Financial Statements
For The Year Ended 31 December 2023

1. STATUTORY INFORMATION

DC Forensic Psychology Consulting 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance
Computer equipment - 20% on reducing balance

Financial instruments
Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Cash and Bank Balances
Cash and bank balances are measured at the transaction price.

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.


DC Forensic Psychology Consulting
Limited (Registered number: SC332795)

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

2. ACCOUNTING POLICIES - continued
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 4 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 January 2023 13,527 4,805 18,332
Additions - 249 249
Disposals (2,568 ) - (2,568 )
At 31 December 2023 10,959 5,054 16,013
DEPRECIATION
At 1 January 2023 10,159 961 11,120
Charge for year 549 819 1,368
Eliminated on disposal (1,944 ) - (1,944 )
At 31 December 2023 8,764 1,780 10,544
NET BOOK VALUE
At 31 December 2023 2,195 3,274 5,469
At 31 December 2022 3,368 3,844 7,212

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 21,251 -
Other debtors 985 1,529
22,236 1,529

DC Forensic Psychology Consulting
Limited (Registered number: SC332795)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Taxation and social security 976 (1 )
Other creditors 8,263 9,769
9,239 9,768

7. PROVISIONS FOR LIABILITIES
31.12.23 31.12.22
£    £   
Deferred tax
Accelerated capital allowances 1,370 1,370
Deferred tax (331 ) -
1,039 1,370

Deferred
tax
£   
Balance at 1 January 2023 1,370
Credit to Income Statement during year (331 )
Balance at 31 December 2023 1,039

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
DC Forensic Psychology Consulting
Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of DC Forensic Psychology Consulting Limited for the year ended 31 December 2023 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the Board of Directors of DC Forensic Psychology Consulting Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of DC Forensic Psychology Consulting Limited and state those matters that we have agreed to state to the Board of Directors of DC Forensic Psychology Consulting Limited, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that DC Forensic Psychology Consulting Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of DC Forensic Psychology Consulting Limited. You consider that DC Forensic Psychology Consulting Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of DC Forensic Psychology Consulting Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Atkinson Donnelly LLP
1 Cambuslang Court
Cambuslang
Glasgow
Strathclyde
G32 8FH


10 September 2024