1 December 2023 false No description of principal activity Taxfiler 2024.6 SC404035business:PrivateLimitedCompanyLtd2023-12-012024-11-30 SC4040352023-11-30 SC4040352023-12-012024-11-30 SC404035business:AuditExemptWithAccountantsReport2023-12-012024-11-30 SC404035business:FilletedAccounts2023-12-012024-11-30 SC4040352024-11-30 SC404035business:Director12023-12-012024-11-30 SC404035business:CompanySecretary12023-12-012024-11-30 SC404035business:RegisteredOffice2023-12-012024-11-30 SC4040352023-11-30 SC404035core:WithinOneYear2024-11-30 SC404035core:WithinOneYear2023-11-30 SC404035core:ShareCapitalcore:PreviouslyStatedAmount2024-11-30 SC404035core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 SC404035core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-11-30 SC404035core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 SC404035core:PreviouslyStatedAmount2024-11-30 SC404035core:PreviouslyStatedAmount2023-11-30 SC404035business:SmallEntities2023-12-012024-11-30 SC404035countries:Scotland2023-12-012024-11-30 SC404035core:PlantMachinery2023-12-012024-11-30 SC404035core:MotorVehicles2023-12-012024-11-30 SC404035core:PlantMachinery2023-11-30 SC404035core:MotorVehicles2023-11-30 SC404035core:PlantMachinery2024-11-30 SC404035core:MotorVehicles2024-11-30 SC404035business:OrdinaryShareClass12023-12-012024-11-30 SC404035business:OrdinaryShareClass12022-12-012023-11-30 SC4040352022-12-012023-11-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC404035 (Scotland)
D-Four Technical Services Ltd Unaudited accounts for the year ended 30 November 2024
D-Four Technical Services Ltd Unaudited accounts Contents
Page
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D-Four Technical Services Ltd Company Information for the year ended 30 November 2024
Director
Mr Derek McDonald
Secretary
Mrs Gillian McDonald
Company Number
SC404035 (Scotland)
Registered Office
28A Devon Road Dollar Clackmannanshire FK14 7EY
Accountants
Caldwell Accountancy Services Alloa Business Centre Whins Road Alloa Clackmannanshire FK10 3SA
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D-Four Technical Services Ltd Statement of financial position as at 30 November 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
98,699 
128,650 
Current assets
Debtors
41,575 
17,543 
Cash at bank and in hand
369,236 
350,423 
410,811 
367,966 
Creditors: amounts falling due within one year
(68,820)
(112,013)
Net current assets
341,991 
255,953 
Total assets less current liabilities
440,690 
384,603 
Provisions for liabilities
Deferred tax
(18,321)
(23,157)
Net assets
422,369 
361,446 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
422,269 
361,346 
Shareholders' funds
422,369 
361,446 
For the year ending 30 November 2024 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 25 July 2025 and were signed on its behalf by
Mr Derek McDonald Director Company Registration No. SC404035
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D-Four Technical Services Ltd Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
D-Four Technical Services Ltd is a private company, limited by shares, registered in Scotland, registration number SC404035. The registered office is 28A Devon Road, Dollar, Clackmannanshire, FK14 7EY.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33% on cost
Motor vehicles
25% on cost
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 December 2023
11,147 
126,845 
137,992 
Additions
- 
3,786 
3,786 
At 30 November 2024
11,147 
130,631 
141,778 
Depreciation
At 1 December 2023
6,699 
2,643 
9,342 
Charge for the year
1,868 
31,869 
33,737 
At 30 November 2024
8,567 
34,512 
43,079 
Net book value
At 30 November 2024
2,580 
96,119 
98,699 
At 30 November 2023
4,448 
124,202 
128,650 
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D-Four Technical Services Ltd Notes to the Accounts for the year ended 30 November 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
41,350 
17,325 
Accrued income and prepayments
225 
218 
41,575 
17,543 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
9,835 
9,347 
Taxes and social security
25,858 
1,517 
Loans from directors
32,013 
100,174 
Accruals
1,114 
975 
68,820 
112,013 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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