Registered number
SC753713
DCC Rail Projects Ltd
Filleted Accounts
31 December 2024
DCC Rail Projects Ltd
Registered number: SC753713
Balance Sheet
as at 31 December 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 4,342 2,132
Current assets
Cash at bank and in hand 86,395 97,668
Creditors: amounts falling due within one year 4 (27,325) (26,479)
Net current assets 59,070 71,189
Net assets 63,412 73,321
Capital and reserves
Profit and loss account 63,412 73,321
Shareholders' funds 63,412 73,321
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
DC Campbell
Director
Approved by the board on 19 May 2025
DCC Rail Projects Ltd
Notes to the Accounts
for the year ended 31 December 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services and 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant, Machinery and tools 20% by Reducing Balance method
Creditors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current period.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 0
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2024 2,227
Additions 2,893
At 31 December 2024 5,120
Depreciation
At 1 January 2024 95
Charge for the year 683
At 31 December 2024 778
Net book value
At 31 December 2024 4,342
At 31 December 2023 2,132
4 Creditors: amounts falling due within one year 2024 2023
£ £
Taxation and social security costs 26,668 25,714
Other creditors 657 765
27,325 26,479
5 Other information
DCC Rail Projects Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
66 James Park
Burntisland
Fife
KY3 9EP
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