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REGISTERED NUMBER: SC481629 (Scotland)





















Unaudited Financial Statements

For The Year Ended 31 March 2025

for

DASCO Entrance Technology Ltd

DASCO Entrance Technology Ltd (Registered number: SC481629)






Contents of the Financial Statements
For The Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 8

DASCO Entrance Technology Ltd

Company Information
For The Year Ended 31 March 2025







DIRECTORS: D J Scott
Miss G Mcrobbie
R Cullen





REGISTERED OFFICE: 1 Cambuslang Court
Cambuslang
Glasgow
Strathclyde
G32 8FH





REGISTERED NUMBER: SC481629 (Scotland)





ACCOUNTANTS: Atkinson Donnelly LLP
1 Cambuslang Court
Cambuslang
Glasgow
Strathclyde
G32 8FH

DASCO Entrance Technology Ltd (Registered number: SC481629)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 353,436 304,157

CURRENT ASSETS
Stocks 101,675 119,858
Debtors 5 640,523 565,724
Cash at bank 250,759 73,957
992,957 759,539
CREDITORS
Amounts falling due within one year 6 550,948 548,043
NET CURRENT ASSETS 442,009 211,496
TOTAL ASSETS LESS CURRENT
LIABILITIES

795,445

515,653

CREDITORS
Amounts falling due after more than one year 7 (326,194 ) (270,302 )

PROVISIONS FOR LIABILITIES 9 (65,437 ) (20,962 )
NET ASSETS 403,814 224,389

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 403,813 224,388
403,814 224,389

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

DASCO Entrance Technology Ltd (Registered number: SC481629)

Balance Sheet - continued
31 March 2025


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 Board of Directors and authorised for issue on 17 June 2025 and were signed on its behalf by:





D J Scott - Director


DASCO Entrance Technology Ltd (Registered number: SC481629)

Notes to the Financial Statements
For The Year Ended 31 March 2025

1. STATUTORY INFORMATION

DASCO Entrance Technology Ltd is a private company, limited by shares , registered in Scotland. 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 the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 33% on cost and 25% on reducing balance
Computer equipment - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Cash and Bank Balances
Cash and bank balances are measured at the transaction price.

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.


DASCO Entrance Technology Ltd (Registered number: SC481629)

Notes to the Financial Statements - continued
For The Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 15 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2024 149,717 10,949 328,885 11,667 501,218
Additions 3,876 - 244,522 3,080 251,478
Disposals (470 ) - (162,228 ) - (162,698 )
At 31 March 2025 153,123 10,949 411,179 14,747 589,998
DEPRECIATION
At 1 April 2024 51,341 1,642 141,254 2,824 197,061
Charge for year 25,497 1,396 88,193 2,949 118,035
Eliminated on disposal (205 ) - (78,329 ) - (78,534 )
At 31 March 2025 76,633 3,038 151,118 5,773 236,562
NET BOOK VALUE
At 31 March 2025 76,490 7,911 260,061 8,974 353,436
At 31 March 2024 98,376 9,307 187,631 8,843 304,157

DASCO Entrance Technology Ltd (Registered number: SC481629)

Notes to the Financial Statements - continued
For The Year Ended 31 March 2025

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 413,151 300,295
Other debtors 227,372 265,429
640,523 565,724

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 5,974 5,374
Hire purchase contracts and finance leases 95,733 86,923
Trade creditors 260,627 335,287
Taxation and social security 63,373 21,880
Other creditors 125,241 98,579
550,948 548,043

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans 36,286 42,260
Hire purchase contracts and finance leases 289,908 228,042
326,194 270,302

8. SECURED DEBTS

The following secured debts are included within creditors:

31.3.25 31.3.24
£    £   
Bank loans 42,260 47,634

RBS have a floating charge that covers all the property or undertaking of the company.

9. PROVISIONS FOR LIABILITIES
31.3.25 31.3.24
£    £   
Deferred tax 65,437 20,962

DASCO Entrance Technology Ltd (Registered number: SC481629)

Notes to the Financial Statements - continued
For The Year Ended 31 March 2025

9. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 April 2024 20,962
Provided during year 44,475
Balance at 31 March 2025 65,437

10. RELATED PARTY DISCLOSURES

Included in debtors is an amount of £217,863 (2024 - £203,877) owed from Etive Developments Ltd. This is a company under common ownership. This loan is interest free and has no fixed repayments terms.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
DASCO Entrance Technology Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of DASCO Entrance Technology Ltd for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the Board of Directors of DASCO Entrance Technology Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of DASCO Entrance Technology Ltd and state those matters that we have agreed to state to the Board of Directors of DASCO Entrance Technology Ltd, as a body, in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that DASCO Entrance Technology Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of DASCO Entrance Technology Ltd. You consider that DASCO Entrance Technology Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of DASCO Entrance Technology Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Atkinson Donnelly LLP
1 Cambuslang Court
Cambuslang
Glasgow
Strathclyde
G32 8FH


17 June 2025