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REGISTERED NUMBER: SC191399 (Scotland)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

D-TACQ Solutions Limited

D-TACQ Solutions Limited (Registered number: SC191399)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D-TACQ Solutions Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: Mr JW McLean
Mr PG Milne





SECRETARY:





REGISTERED OFFICE: 12 Carron Place
East Kilbride
Lanarkshire
G75 0YL





REGISTERED NUMBER: SC191399 (Scotland)





ACCOUNTANTS: Glen Drummond Financial Accountants
12 Carron Place
East Kilbride
Lanarkshire
G75 0YL

D-TACQ Solutions Limited (Registered number: SC191399)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 12,596 10,928
Tangible assets 5 31,616 34,897
44,212 45,825

CURRENT ASSETS
Stocks 6 390,680 314,996
Debtors 7 122,617 228,399
Cash at bank and in hand 1,346,776 1,169,471
1,860,073 1,712,866
CREDITORS
Amounts falling due within one year 8 178,112 255,259
NET CURRENT ASSETS 1,681,961 1,457,607
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,726,173

1,503,432

CAPITAL AND RESERVES
Called up share capital 21,000 21,000
Share premium 9,540 9,540
Retained earnings 1,695,633 1,472,892
SHAREHOLDERS' FUNDS 1,726,173 1,503,432

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

D-TACQ Solutions Limited (Registered number: SC191399)

Balance Sheet - continued
31 March 2024


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 4 December 2024 and were signed on its behalf by:





Mr JW McLean - Director


D-TACQ Solutions Limited (Registered number: SC191399)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

D-TACQ Solutions 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of five years.

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 - 20% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 11 (2023 - 11 ) .

D-TACQ Solutions Limited (Registered number: SC191399)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. INTANGIBLE FIXED ASSETS
Patents
and
licences
£   
COST
At 1 April 2023 83,672
Additions 4,343
At 31 March 2024 88,015
AMORTISATION
At 1 April 2023 72,744
Amortisation for year 2,675
At 31 March 2024 75,419
NET BOOK VALUE
At 31 March 2024 12,596
At 31 March 2023 10,928

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 April 2023 42,471 57,514 12,880 112,865
Additions - 2,062 - 2,062
At 31 March 2024 42,471 59,576 12,880 114,927
DEPRECIATION
At 1 April 2023 31,385 34,829 11,754 77,968
Charge for year 1,619 3,107 617 5,343
At 31 March 2024 33,004 37,936 12,371 83,311
NET BOOK VALUE
At 31 March 2024 9,467 21,640 509 31,616
At 31 March 2023 11,086 22,685 1,126 34,897

6. STOCKS
31.3.24 31.3.23
£    £   
Stocks 390,680 314,996

D-TACQ Solutions Limited (Registered number: SC191399)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 93,409 228,399
Other debtors 29,208 -
122,617 228,399

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 8,234 445
Trade creditors 120,228 176,771
Tax - 1,678
Social security and other taxes 13,444 7,057
VAT - 8,051
Other creditors 3,500 -
Pension creditor 3,706 3,103
Accruals and deferred income 29,000 58,154
178,112 255,259