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REGISTERED NUMBER: 06479399 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

DCMS Consultants Limited

DCMS Consultants Limited (Registered number: 06479399)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


DCMS Consultants Limited

Company Information
for the Year Ended 31 March 2024







DIRECTOR: J O Evans





SECRETARY: Mrs J Evans





REGISTERED OFFICE: 36A Market Street
New Mills
High Peak
SK22 4AA





REGISTERED NUMBER: 06479399 (England and Wales)





ACCOUNTANTS: DLA Chartered Accountants
36A Market Street
New Mills
High Peak
SK22 4AA

DCMS Consultants Limited (Registered number: 06479399)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 261 389
Investment property 5 180,131 180,131
180,392 180,520

CURRENT ASSETS
Stocks - 1,700
Debtors 6 2,819 7,134
Cash at bank 29,688 37,482
32,507 46,316
CREDITORS
Amounts falling due within one year 7 140,169 147,488
NET CURRENT LIABILITIES (107,662 ) (101,172 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

72,730

79,348

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 72,630 79,248
SHAREHOLDERS' FUNDS 72,730 79,348

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 director acknowledges his 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.

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 director and authorised for issue on 2 December 2024 and were signed by:





J O Evans - Director


DCMS Consultants Limited (Registered number: 06479399)

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

1. STATUTORY INFORMATION

DCMS Consultants Limited is a private company, limited by shares , registered in England and Wales. 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet 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 periods 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

DCMS Consultants Limited (Registered number: 06479399)

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

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 April 2023
and 31 March 2024 675
DEPRECIATION
At 1 April 2023 286
Charge for year 128
At 31 March 2024 414
NET BOOK VALUE
At 31 March 2024 261
At 31 March 2023 389

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2023
and 31 March 2024 180,131
NET BOOK VALUE
At 31 March 2024 180,131
At 31 March 2023 180,131

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 2,819 7,134

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Tax 3,117 7,593
Social security and other taxes 1,150 (291 )
VAT 1,898 6,788
Other creditors 187 303
Directors' current accounts 132,305 130,772
Accrued expenses 1,512 2,323
140,169 147,488