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REGISTERED NUMBER: 07413852 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

THE DIGITAL ACCESSIBILITY CENTRE LIMITED

THE DIGITAL ACCESSIBILITY CENTRE LIMITED (REGISTERED NUMBER: 07413852)






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


THE DIGITAL ACCESSIBILITY CENTRE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: Ms C M Nicholl
G A Evans
P Bristow
N A Beckingham





REGISTERED OFFICE: Suite 18 Llan Coed House, Darcy Business
Llandarcy
Neath
West Glamorgan
SA10 6FG





REGISTERED NUMBER: 07413852 (England and Wales)





ACCOUNTANTS: Baker Knoyle Chartered Accountants
Orbit Business Centre
Merthyr Tydfil
CF48 1DL

THE DIGITAL ACCESSIBILITY CENTRE LIMITED (REGISTERED NUMBER: 07413852)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 263,958 39,230

CURRENT ASSETS
Stocks 20,802 20,802
Debtors 5 677,881 646,027
Cash at bank and in hand 1,937,034 2,062,137
2,635,717 2,728,966
CREDITORS
Amounts falling due within one year 6 472,029 591,744
NET CURRENT ASSETS 2,163,688 2,137,222
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,427,646

2,176,452

RESERVES
Income and expenditure account 2,427,646 2,176,452
2,427,646 2,176,452

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 surplus or deficit 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 28 August 2024 and were signed on its behalf by:





Ms C M Nicholl - Director


THE DIGITAL ACCESSIBILITY CENTRE LIMITED (REGISTERED NUMBER: 07413852)

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

1. STATUTORY INFORMATION

The Digital Accessibility Centre Limited is a private company, limited by guarantee , registered in England and Wales. 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 each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 25% on cost

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - 72 ).

THE DIGITAL ACCESSIBILITY CENTRE LIMITED (REGISTERED NUMBER: 07413852)

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 165,602
Additions 284,224
Disposals (33,104 )
At 31 December 2023 416,722
DEPRECIATION
At 1 January 2023 126,372
Charge for year 59,411
Eliminated on disposal (33,019 )
At 31 December 2023 152,764
NET BOOK VALUE
At 31 December 2023 263,958
At 31 December 2022 39,230

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 505,239 471,125
Other debtors 172,642 174,902
677,881 646,027

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 27,037 29,328
Taxation and social security 192,157 277,430
Other creditors 252,835 284,986
472,029 591,744

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2023 and 31 December 2022:

2023 2022
£    £   
Ms C M Nicholl
Balance outstanding at start of year 32,685 16,287
Amounts advanced 6,167 32,685
Amounts repaid (26,000 ) (16,287 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 12,852 32,685

THE DIGITAL ACCESSIBILITY CENTRE LIMITED (REGISTERED NUMBER: 07413852)

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

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

G A Evans
Balance outstanding at start of year 95,254 56,706
Amounts advanced 8,705 38,548
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 103,959 95,254

8. ULTIMATE CONTROLLING PARTY

The controlling party is its directors as detailed on page 1.

9. LIMITED BY GUARANTEE

The company is one that is limited by guarantee.