Silverfin false false 31/03/2024 01/04/2023 31/03/2024 D Clarke 12/07/2005 T D Clarke 01/04/2024 M J Curtis 01/04/2014 S L Holland 12/09/2013 D P Wife 01/04/2008 18 November 2024 no description of principal activity 05505489 2024-03-31 05505489 bus:Director1 2024-03-31 05505489 bus:Director2 2024-03-31 05505489 bus:Director3 2024-03-31 05505489 bus:Director4 2024-03-31 05505489 bus:Director5 2024-03-31 05505489 2023-03-31 05505489 core:CurrentFinancialInstruments 2024-03-31 05505489 core:CurrentFinancialInstruments 2023-03-31 05505489 core:ShareCapital 2024-03-31 05505489 core:ShareCapital 2023-03-31 05505489 core:RetainedEarningsAccumulatedLosses 2024-03-31 05505489 core:RetainedEarningsAccumulatedLosses 2023-03-31 05505489 core:CostValuation 2023-03-31 05505489 core:CostValuation 2024-03-31 05505489 core:SubsidiariesWithMaterialNon-controllingInterests core:CurrentFinancialInstruments 2024-03-31 05505489 core:SubsidiariesWithMaterialNon-controllingInterests core:CurrentFinancialInstruments 2023-03-31 05505489 2023-04-01 2024-03-31 05505489 bus:FilletedAccounts 2023-04-01 2024-03-31 05505489 bus:SmallEntities 2023-04-01 2024-03-31 05505489 bus:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 05505489 bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 05505489 bus:Director1 2023-04-01 2024-03-31 05505489 bus:Director2 2023-04-01 2024-03-31 05505489 bus:Director3 2023-04-01 2024-03-31 05505489 bus:Director4 2023-04-01 2024-03-31 05505489 bus:Director5 2023-04-01 2024-03-31 05505489 2022-04-01 2023-03-31 iso4217:GBP xbrli:pure

Company No: 05505489 (England and Wales)

D C A BUILDING DESIGN CONSULTANTS LIMITED

Unaudited Financial Statements
For the financial year ended 31 March 2024
Pages for filing with the registrar

D C A BUILDING DESIGN CONSULTANTS LIMITED

Unaudited Financial Statements

For the financial year ended 31 March 2024

Contents

D C A BUILDING DESIGN CONSULTANTS LIMITED

STATEMENT OF FINANCIAL POSITION

As at 31 March 2024
D C A BUILDING DESIGN CONSULTANTS LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

As at 31 March 2024
Note 2024 2023
£ £
Fixed assets
Investments 3 925,728 925,728
925,728 925,728
Current assets
Cash at bank and in hand 617 701
617 701
Creditors: amounts falling due within one year 4 ( 10,814) ( 9,691)
Net current liabilities (10,197) (8,990)
Total assets less current liabilities 915,531 916,738
Net assets 915,531 916,738
Capital and reserves
Called-up share capital 30,000 30,000
Profit and loss account 885,531 886,738
Total shareholders' funds 915,531 916,738

For the financial year ending 31 March 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of D C A Building Design Consultants Limited (registered number: 05505489) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

D Clarke
Director

18 November 2024

D C A BUILDING DESIGN CONSULTANTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2024
D C A BUILDING DESIGN CONSULTANTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

D C A Building Design Consultants Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Turret House, Turret Lane, Ipswich, IP4 1DL, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Income Statement as described below.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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 Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the year, including directors 4 4

3. Fixed asset investments

Other investments Total
£ £
Cost or valuation before impairment
At 01 April 2023 925,728 925,728
At 31 March 2024 925,728 925,728
Carrying value at 31 March 2024 925,728 925,728
Carrying value at 31 March 2023 925,728 925,728

4. Creditors: amounts falling due within one year

2024 2023
£ £
Amounts owed to own subsidiaries 9,904 8,901
Amounts owed to directors 15 15
Accruals 895 775
10,814 9,691