DCTS Limited SC314534 consultants false 1 February 2024 SC314534 2024-02-01 2025-01-31 SC314534 2024-01-31 SC314534 2025-01-31 SC314534 2023-02-01 2024-01-31 SC314534 2023-01-31 SC314534 2024-01-31 SC314534 frs102-bus:FRS102 2024-02-01 2025-01-31 SC314534 frs102-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 SC314534 frs102-bus:FullAccounts 2024-02-01 2025-01-31 SC314534 frs102-bus:AuditExemptWithAccountantsReport 2024-02-01 2025-01-31 SC314534 frs102-core:CurrentFinancialInstruments 2025-01-31 SC314534 frs102-core:CurrentFinancialInstruments 2024-01-31 SC314534 frs102-core:ShareCapital 2025-01-31 SC314534 frs102-core:ShareCapital 2024-01-31 SC314534 frs102-core:RetainedEarningsAccumulatedLosses 2025-01-31 SC314534 frs102-core:RetainedEarningsAccumulatedLosses 2024-01-31 SC314534 frs102-bus:Director1 2024-02-01 2025-01-31 SC314534 frs102-core:FurnitureFittings 2024-02-01 2025-01-31 SC314534 frs102-core:FurnitureFittings 2024-01-31 SC314534 frs102-core:FurnitureFittings 2025-01-31 SC314534 frs102-core:FurnitureFittings 2024-01-31 SC314534 frs102-core:DeferredTaxation 2025-01-31 SC314534 frs102-core:DeferredTaxation 2024-01-31 SC314534 frs102-bus:OrdinaryShareClass1 2025-01-31 SC314534 frs102-bus:OrdinaryShareClass1 2024-01-31 SC314534 frs102-bus:OrdinaryShareClass1 2024-02-01 2025-01-31 xbrli:pure iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares
Registered number
SC314534
DCTS Limited
Unaudited Accounts
for the year ended
31 January 2025
DCTS Limited
Balance Sheet
as at 31 January 2025
Notes
2025
£
2024
£
Fixed assets
Tangible assets 3 938 554
938 554
Current assets
Debtors 4 8,520 7,668
Cash at bank and in hand 58,479 69,840
66,999 77,508
Creditors: amounts falling due within one year 5 (41,334) (50,351)
Net current assets / (liabilities) 25,665 27,157
Total assets less current liabilities 26,603 27,711
Provisions for liabilities 6 (178) (105)
Total net assets (liabilities) 26,425 27,606
Capital and reserves
Called up share capital 7 2 2
Profit and loss account 26,423 27,604
Shareholders' funds 26,425 27,606

DCTS Limited
Balance Sheet
as at 31 January 2025



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

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

For the year ending 31 January 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Signed on behalf of the board of directors

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

Mr D Carey

Director


Approved by the board on 25 March 2025

Company Number: SC314534 (a Private Company Limited by Shares registered in Scotland)

Registered Office:

C/O Premier Accounting
9B Dalrymple Court
Kirkintilloch
Glasgow
G66 3AA
United Kingdom

DCTS Limited
Notes to the Accounts
for the year ended 31 January 2025

1. Accounting policies

Basis of preparation of financial statements
These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.
Going concern basis
The accounts have been prepared on the assumption that the company is able to carry on business as a going concern for the foreseeable future.
Revenue recognition
Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.
Tangible fixed assets depreciation policy
Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided, after taking account of any grants receivable, at rates calculated to write off the cost of fixed assets, less the estimated residual value, over their estimated useful lives.
Fixtures & fittings 25% Straight Line
2. Employees
2025 2024
Average number of employees during the period 2 2

3. Tangible fixed assets
Fixtures & fittings Total
Cost or valuation £ £
At 1 February 2024 1,557 1,557
Additions 718 718
At 31 January 2025 2,275 2,275
Depreciation
At 1 February 2024 1,003 1,003
Charge for the period 334 334
At 31 January 2025 1,337 1,337
Net book value
At 31 January 2025 938 938
At 31 January 2024 554 554

4. Debtors
2025 2024
£ £
Trade debtors 8,520 7,668
8,520 7,668

5. Creditors: amounts falling due within one year
2025 2024
£ £
Taxation & social security 9,150 8,950
Other creditors 32,184 41,401
41,334 50,351

6. Provisions
2025 2024
£ £
Deferred tax 178 105
178 105

7. Share capital
2025 2024
£ £
Allotted, called up and fully paid:
2 (2024: 2) Ordinary shares of £1.00 each 2 2
2 2

8. Related party disclosures

During the period of accounts a transaction occurred between this company and a related party, Mr David Carey. The relationship between the parties is Director. At the balance sheet date the company owed the related party £16,050 (2024 - £20,700).

During the period of accounts a transaction occurred between this company and a related party, Ms Carolina Poggi. The relationship between the parties is Director. At the balance sheet date the company owed the related party £16,050 (2024 - £20,700).


Controlling party
Mr David Carey and Ms Carolina Poggi are the ultimate controlling party.