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Registration number: SC596293

Dalhousie Contract Cleaning Services Ltd

Unaudited Financial Statements

for the Year Ended 31 May 2024

 

Dalhousie Contract Cleaning Services Ltd

Contents

Statement of Financial Position

1

Notes to the Financial Statements

2 to 6

 

Dalhousie Contract Cleaning Services Ltd

(Registration number: SC596293)
Statement of Financial Position as at 31 May 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

19,246

25,661

Current assets

 

Stocks

5

500

500

Debtors

6

66,598

67,642

Cash at bank and in hand

 

1,883

12,968

 

68,981

81,110

Creditors: Amounts falling due within one year

7

(63,297)

(64,465)

Net current assets

 

5,684

16,645

Net assets

 

24,930

42,306

Capital and reserves

 

Called up share capital

10

1

Retained earnings

24,920

42,305

Shareholders' funds

 

24,930

42,306

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

Director's responsibilities:

The members have not required the Company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The Director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 15 January 2025
 

.........................................

Mrs Gillian Gall
Director

 

Dalhousie Contract Cleaning Services Ltd

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

1

General information

The Company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
12 Dalhousie Street
Carnoustie
Angus
DD7 6EH
United Kingdom

2

Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity.

 

Dalhousie Contract Cleaning Services Ltd

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

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Motor vehicles

25% Reducing Balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Dividends

Dividend distribution to the Company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

 

Dalhousie Contract Cleaning Services Ltd

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

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual agreement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
 

 

Dalhousie Contract Cleaning Services Ltd

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

3

Staff numbers

The average number of persons employed by the Company (including the Director) during the year, was 29 (2023 - 30).

4

Tangible assets

Motor vehicles
 £

Cost or valuation

At 1 June 2023

45,517

At 31 May 2024

45,517

Depreciation

At 1 June 2023

19,856

Charge for the year

6,415

At 31 May 2024

26,271

Carrying amount

At 31 May 2024

19,246

At 31 May 2023

25,661

5

Stocks

2024
£

2023
£

Other inventories

500

500

6

Debtors

Current

2024
£

2023
£

Trade debtors

66,598

67,642

 

66,598

67,642

 

Dalhousie Contract Cleaning Services Ltd

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

7

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Loans and borrowings

1,686

143

Trade creditors

 

-

421

Taxation and social security

 

30,296

36,430

Accruals and deferred income

 

2,026

1,000

Other creditors

 

29,289

26,471

 

63,297

64,465

8

Dividends

Final dividends paid

2024
£

2023
£

Final dividend of £25,250.00 (2023 - £37,000.00) per each Ordinary shares

25,250

37,000

Final dividend of £966.67 (2023 - £Nil) per each Ordinary A shares

8,700

-

Final dividend of £1,000.00 (2023 - £Nil) per each Ordinary B shares

1,000

-

34,950

37,000