2023-04-012024-03-312024-03-31false13956116DMQA LIMITED2024-12-0396090iso4217:GBPxbrli:pure139561162023-04-01139561162024-03-31139561162023-04-012024-03-31139561162022-03-04139561162023-03-31139561162022-03-042023-03-3113956116bus:SmallEntities2023-04-012024-03-3113956116bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3113956116bus:AbridgedAccounts2023-04-012024-03-3113956116bus:PrivateLimitedCompanyLtd2023-04-012024-03-3113956116core:WithinOneYear2024-03-3113956116core:AfterOneYear2024-03-3113956116core:WithinOneYear2023-03-3113956116core:AfterOneYear2023-03-3113956116core:ShareCapital2024-03-3113956116core:SharePremium2024-03-3113956116core:RevaluationReserve2024-03-3113956116core:OtherReservesSubtotal2024-03-3113956116core:RetainedEarningsAccumulatedLosses2024-03-3113956116core:ShareCapital2023-03-3113956116core:SharePremium2023-03-3113956116core:RevaluationReserve2023-03-3113956116core:OtherReservesSubtotal2023-03-3113956116core:RetainedEarningsAccumulatedLosses2023-03-3113956116core:LandBuildings2024-03-3113956116core:PlantMachinery2024-03-3113956116core:Vehicles2024-03-3113956116core:FurnitureFittings2024-03-3113956116core:OfficeEquipment2024-03-3113956116core:NetGoodwill2024-03-3113956116core:IntangibleAssetsOtherThanGoodwill2024-03-3113956116core:ListedExchangeTraded2024-03-3113956116core:UnlistedNon-exchangeTraded2024-03-3113956116core:LandBuildings2023-03-3113956116core:PlantMachinery2023-03-3113956116core:Vehicles2023-03-3113956116core:FurnitureFittings2023-03-3113956116core:OfficeEquipment2023-03-3113956116core:NetGoodwill2023-03-3113956116core:IntangibleAssetsOtherThanGoodwill2023-03-3113956116core:ListedExchangeTraded2023-03-3113956116core:UnlistedNon-exchangeTraded2023-03-3113956116core:LandBuildings2023-04-012024-03-3113956116core:PlantMachinery2023-04-012024-03-3113956116core:Vehicles2023-04-012024-03-3113956116core:FurnitureFittings2023-04-012024-03-3113956116core:OfficeEquipment2023-04-012024-03-3113956116core:NetGoodwill2023-04-012024-03-3113956116core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3113956116core:ListedExchangeTraded2023-04-012024-03-3113956116core:UnlistedNon-exchangeTraded2023-04-012024-03-3113956116core:MoreThanFiveYears2023-04-012024-03-3113956116core:Non-currentFinancialInstruments2024-03-3113956116core:Non-currentFinancialInstruments2023-03-3113956116dpl:CostSales2023-04-012024-03-3113956116dpl:DistributionCosts2023-04-012024-03-3113956116core:LandBuildings2023-04-012024-03-3113956116core:PlantMachinery2023-04-012024-03-3113956116core:Vehicles2023-04-012024-03-3113956116core:FurnitureFittings2023-04-012024-03-3113956116core:OfficeEquipment2023-04-012024-03-3113956116dpl:AdministrativeExpenses2023-04-012024-03-3113956116core:NetGoodwill2023-04-012024-03-3113956116core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3113956116dpl:GroupUndertakings2023-04-012024-03-3113956116dpl:ParticipatingInterests2023-04-012024-03-3113956116dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3113956116core:ListedExchangeTraded2023-04-012024-03-3113956116dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3113956116core:UnlistedNon-exchangeTraded2023-04-012024-03-3113956116dpl:CostSales2022-03-042023-03-3113956116dpl:DistributionCosts2022-03-042023-03-3113956116core:LandBuildings2022-03-042023-03-3113956116core:PlantMachinery2022-03-042023-03-3113956116core:Vehicles2022-03-042023-03-3113956116core:FurnitureFittings2022-03-042023-03-3113956116core:OfficeEquipment2022-03-042023-03-3113956116dpl:AdministrativeExpenses2022-03-042023-03-3113956116core:NetGoodwill2022-03-042023-03-3113956116core:IntangibleAssetsOtherThanGoodwill2022-03-042023-03-3113956116dpl:GroupUndertakings2022-03-042023-03-3113956116dpl:ParticipatingInterests2022-03-042023-03-3113956116dpl:GroupUndertakingscore:ListedExchangeTraded2022-03-042023-03-3113956116core:ListedExchangeTraded2022-03-042023-03-3113956116dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-03-042023-03-3113956116core:UnlistedNon-exchangeTraded2022-03-042023-03-3113956116core:NetGoodwill2024-03-3113956116core:IntangibleAssetsOtherThanGoodwill2024-03-3113956116core:LandBuildings2024-03-3113956116core:PlantMachinery2024-03-3113956116core:Vehicles2024-03-3113956116core:FurnitureFittings2024-03-3113956116core:OfficeEquipment2024-03-3113956116core:AfterOneYear2024-03-3113956116core:WithinOneYear2024-03-3113956116core:ListedExchangeTraded2024-03-3113956116core:UnlistedNon-exchangeTraded2024-03-3113956116core:ShareCapital2024-03-3113956116core:SharePremium2024-03-3113956116core:RevaluationReserve2024-03-3113956116core:OtherReservesSubtotal2024-03-3113956116core:RetainedEarningsAccumulatedLosses2024-03-3113956116core:NetGoodwill2023-03-3113956116core:IntangibleAssetsOtherThanGoodwill2023-03-3113956116core:LandBuildings2023-03-3113956116core:PlantMachinery2023-03-3113956116core:Vehicles2023-03-3113956116core:FurnitureFittings2023-03-3113956116core:OfficeEquipment2023-03-3113956116core:AfterOneYear2023-03-3113956116core:WithinOneYear2023-03-3113956116core:ListedExchangeTraded2023-03-3113956116core:UnlistedNon-exchangeTraded2023-03-3113956116core:ShareCapital2023-03-3113956116core:SharePremium2023-03-3113956116core:RevaluationReserve2023-03-3113956116core:OtherReservesSubtotal2023-03-3113956116core:RetainedEarningsAccumulatedLosses2023-03-3113956116core:NetGoodwill2022-03-0413956116core:IntangibleAssetsOtherThanGoodwill2022-03-0413956116core:LandBuildings2022-03-0413956116core:PlantMachinery2022-03-0413956116core:Vehicles2022-03-0413956116core:FurnitureFittings2022-03-0413956116core:OfficeEquipment2022-03-0413956116core:AfterOneYear2022-03-0413956116core:WithinOneYear2022-03-0413956116core:ListedExchangeTraded2022-03-0413956116core:UnlistedNon-exchangeTraded2022-03-0413956116core:ShareCapital2022-03-0413956116core:SharePremium2022-03-0413956116core:RevaluationReserve2022-03-0413956116core:OtherReservesSubtotal2022-03-0413956116core:RetainedEarningsAccumulatedLosses2022-03-0413956116core:AfterOneYear2023-04-012024-03-3113956116core:WithinOneYear2023-04-012024-03-3113956116core:Non-currentFinancialInstrumentscore:CostValuation2023-04-012024-03-3113956116core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-012024-03-3113956116core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-012024-03-3113956116core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-012024-03-3113956116core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-012024-03-3113956116core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-012024-03-3113956116core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3113956116core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3113956116core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3113956116core:Non-currentFinancialInstrumentscore:CostValuation2024-03-3113956116core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-03-3113956116core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-03-3113956116core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-03-3113956116core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-03-3113956116core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-03-3113956116core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-03-3113956116core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-03-3113956116core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-03-3113956116core:Non-currentFinancialInstrumentscore:CostValuation2023-03-3113956116core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-3113956116core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-3113956116core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-3113956116core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-3113956116core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-3113956116core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-3113956116core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-3113956116core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-3113956116bus:Director12023-04-012024-03-31

DMQA LIMITED

Registered Number
13956116
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

DMQA LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

MPOKO, David

Registered Address

Unit 1, Pearl Assurance House, Elbow Lane
Tavistock
Devon
PL19 0BG

Registered Number

13956116 (England and Wales)
DMQA LIMITED
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3100199
100199
Current assets
Cash at bank and on hand11,6857,433
11,6857,433
Creditors amounts falling due within one year4(5,325)(1,916)
Net current assets (liabilities)6,3605,517
Total assets less current liabilities6,4605,716
Net assets6,4605,716
Capital and reserves
Called up share capital100100
Profit and loss account6,3605,616
Shareholders' funds6,4605,716
The financial statements were approved and authorised for issue by the Director on 3 December 2024, and are signed on its behalf by:
MPOKO, David
Director
Registered Company No. 13956116
DMQA LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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.
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:
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 23299
At 31 March 24299
Depreciation and impairment
At 01 April 23100
Charge for year99
At 31 March 24199
Net book value
At 31 March 24100
At 31 March 23199
4.Creditors: amounts due within one year

2024

2023

££
Taxation and social security3,7831,061
Other creditors762135
Accrued liabilities and deferred income780720
Total5,3251,916
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.