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REGISTERED NUMBER: SC328972 (Scotland)















Financial Statements

for the Year Ended 31 December 2024

for

DBSA Ltd

DBSA Ltd (Registered number: SC328972)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


DBSA Ltd

Company Information
for the Year Ended 31 December 2024







DIRECTORS: S Kerr
K M Kerr





SECRETARY: K M Kerr





REGISTERED OFFICE: 18 The Village
Archerfield
North Berwick
Lothian
EH39 5HT





REGISTERED NUMBER: SC328972 (Scotland)





ACCOUNTANTS: Wilson Partners Limited
Chancery House
30 St Johns Road
Woking
Surrey
GU21 7SA

DBSA Ltd (Registered number: SC328972)

Statement of Financial Position
31 December 2024

31/12/24 31/12/23
Notes £    £   
FIXED ASSETS
Property, plant and equipment 5 1,578 2,104

CURRENT ASSETS
Debtors 6 19,912 84,730
Cash at bank 9,482 10,985
29,394 95,715
CREDITORS
Amounts falling due within one year 7 (24,680 ) (82,833 )
NET CURRENT ASSETS 4,714 12,882
TOTAL ASSETS LESS CURRENT
LIABILITIES

6,292

14,986

CREDITORS
Amounts falling due after more than one
year

8

(4,500

)

(10,500

)
NET ASSETS 1,792 4,486

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,692 4,386
1,792 4,486

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

DBSA Ltd (Registered number: SC328972)

Statement of Financial Position - continued
31 December 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 June 2025 and were signed on its behalf by:





S Kerr - Director


DBSA Ltd (Registered number: SC328972)

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

1. STATUTORY INFORMATION

DBSA 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Revenue 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.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

DBSA Ltd (Registered number: SC328972)

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

4. EMPLOYEES AND DIRECTORS

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

5. PROPERTY, PLANT AND EQUIPMENT
Fixtures
and Computer
fittings equipment Totals
£    £    £   
Cost
At 1 January 2024
and 31 December 2024 6,077 6,071 12,148
Depreciation
At 1 January 2024 5,835 4,209 10,044
Charge for year 60 466 526
At 31 December 2024 5,895 4,675 10,570
Net book value
At 31 December 2024 182 1,396 1,578
At 31 December 2023 242 1,862 2,104

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/24 31/12/23
£    £   
Trade debtors 1,592 10,801
Other debtors 18,320 73,929
19,912 84,730

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/24 31/12/23
£    £   
Bank loans and overdrafts 6,000 6,000
Trade creditors 222 -
Taxation and social security 9,636 29,625
Other creditors 8,822 47,208
24,680 82,833

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/12/24 31/12/23
£    £   
Bank loans 4,500 10,500

DBSA Ltd (Registered number: SC328972)

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

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31/12/24 31/12/23
£    £   
Within one year 12,633 -
Between one and five years 13,454 -
26,087 -

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included in other debtors is an amount of £5,284 (2023: £69,229) due from Mr HS Kerr, a director of the company. The maximum overdrawn position of his loan account in the year was £72,940 (2023: £89,773). During the year interest of £395 (2023: £1,306) was charged.