Acorah Software Products - Accounts Production 15.0.600 false true true false 1 January 2023 31 December 2023 31 December 2023 14035565 Mrs N K McLachlan District and County Investments Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14035565 2022-12-31 14035565 2023-12-31 14035565 2023-01-01 2023-12-31 14035565 frs-core:CurrentFinancialInstruments 2023-12-31 14035565 frs-core:ShareCapital 2023-12-31 14035565 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 14035565 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 14035565 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 14035565 frs-bus:SmallEntities 2023-01-01 2023-12-31 14035565 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 14035565 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 14035565 1 2023-01-01 2023-12-31 14035565 frs-bus:Director1 2023-01-01 2023-12-31 14035565 frs-bus:Director2 2023-01-01 2023-12-31 14035565 frs-countries:EnglandWales 2023-01-01 2023-12-31
Registered number: 14035565
DCI 5 Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 14035565
2023
Notes £ £
Creditors: Amounts Falling Due Within One Year 4 (2,811 )
NET CURRENT ASSETS (LIABILITIES) (2,811 )
TOTAL ASSETS LESS CURRENT LIABILITIES (2,811 )
NET LIABILITIES (2,811 )
CAPITAL AND RESERVES
Called up share capital 5 100
Profit and Loss Account (2,911 )
SHAREHOLDERS' FUNDS (2,811)
For the year ending 31 December 2023 the company was entitled to exemption from audit 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs N K McLachlan
Director
29 April 2024
The notes on pages 2 to 3 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
DCI 5 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14035565 . The registered office is 42 Duke Street, Formby, Liverpool, Merseyside, L37 4AT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
2.2. Going Concern Disclosure
The company is able to meet its day to day working capital requirements through the support of its parent. The company therefore continues to adopt the going concern basis in preparing its financial statements. 
2.3. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
2.4. Taxation
The 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.
Deferred tax is recognised in respect of all timing differences at the reporting 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 difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL
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4. Creditors: Amounts Falling Due Within One Year
2023
£
Amounts owed to group undertakings 1,911
Other creditors 900
2,811
5. Share Capital
2023
£
Allotted, Called up and fully paid 100
6. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.
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Page 3
7. Related Party Transactions
The company has taken advantage of the exemption available under Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' not to disclose related party transactions with the parent company as it is a wholly owned subsidiary within the group.
8. Ultimate Controlling Party
The company's ultimate controlling party is District and County Investments Limited by virtue of ownership of 100% of the issued share capital in the company.
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