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DLJ-COMPRESSION LTD

Registered Number
SC650111
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2024

DLJ-COMPRESSION LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

Craig Dickson
Janice Dickson

Registered Address

38 Queens Meadow
Coaltown Of Balgonie
KY7 6GZ

Registered Number

SC650111 (Scotland)
DLJ-COMPRESSION LTD
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets358,97024,504
58,97024,504
Current assets
Stocks124,80875,725
Debtors497,43258,446
Cash at bank and on hand101,872123,912
324,112258,083
Creditors amounts falling due within one year5(108,735)(106,140)
Net current assets (liabilities)215,377151,943
Total assets less current liabilities274,347176,447
Creditors amounts falling due after one year6(17,655)-
Provisions for liabilities(13,604)(4,656)
Net assets243,088171,791
Capital and reserves
Called up share capital1010
Profit and loss account243,078171,781
Shareholders' funds243,088171,791
The financial statements were approved and authorised for issue by the Board of Directors on 15 October 2024, and are signed on its behalf by:
Craig Dickson
Director
Registered Company No. SC650111
DLJ-COMPRESSION LTD
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
DLJ - Compression 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.
Statement of compliance
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" historical cost convention.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Employee benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charges to profit or loss in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
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.
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 preiods 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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Vehicles25
Office Equipment25
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease. Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
Stocks and work in progress
Stock and work in progress are valued at the lower of cost and net realisable value.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 April 2315,02422,2504,91742,191
Additions5,24235,5005,98746,729
Disposals(7,750)-(1,298)(9,048)
At 31 March 2412,51657,7509,60679,872
Depreciation and impairment
At 01 April 233,65212,8621,17317,687
Charge for year3,4612,8811,2237,565
On disposals(3,713)-(637)(4,350)
At 31 March 243,40015,7431,75920,902
Net book value
At 31 March 249,11642,0077,84758,970
At 31 March 2311,3729,3883,74424,504
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables38,10644,996
Other debtors34,19312,661
Prepayments and accrued income25,133789
Total97,43258,446
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables60,48644,576
Taxation and social security25,12015,022
Finance lease and HP contracts7,345-
Other creditors14,45945,277
Accrued liabilities and deferred income1,3251,265
Total108,735106,140
6.Creditors: amounts due after one year

2024

2023

££
Other creditors17,655-
Total17,655-