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DC Access Systems Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06983004
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 152,159 162,287
152,159 162,287
CURRENT ASSETS
Debtors 5 212,031 229,329
Cash at bank and in hand 446 12,142
212,477 241,471
Creditors: Amounts Falling Due Within One Year 6 (224,219 ) (181,414 )
NET CURRENT ASSETS (LIABILITIES) (11,742 ) 60,057
TOTAL ASSETS LESS CURRENT LIABILITIES 140,417 222,344
Creditors: Amounts Falling Due After More Than One Year 7 (46,451 ) (84,501 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (36,409 ) (34,292 )
NET ASSETS 57,557 103,551
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 57,457 103,451
SHAREHOLDERS' FUNDS 57,557 103,551
Page 1
Page 2
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Christopher Owen
Director
31/07/2025
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
DC Access Systems Limited Registered number 06983004 is a limited by shares company incorporated in England & Wales. The Registered Office is 2a Bank Street, Tonbridge, TN9 1BL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 33% Straight Line
Plant & Machinery 25% Straight Line
Motor Vehicles 25% Straight Line
Fixtures & Fittings 25% Straight Line
Computer Equipment 25% Straight Line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 4)
3 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 February 2024 459,376 160,571 7,080 880 627,907
Additions 175 - 8,000 - 8,175
As at 31 January 2025 459,551 160,571 15,080 880 636,082
Depreciation
As at 1 February 2024 344,879 116,333 4,353 55 465,620
Provided during the period 10,863 3,450 3,770 220 18,303
As at 31 January 2025 355,742 119,783 8,123 275 483,923
Net Book Value
As at 31 January 2025 103,809 40,788 6,957 605 152,159
As at 1 February 2024 114,497 44,238 2,727 825 162,287
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 79,730 46,126
Other debtors 56,727 70,223
Corporation tax recoverable assets 5,207 5,207
VAT 15,747 13,752
Director's loan account 29,220 3,352
Amounts owed by associates 25,400 90,669
212,031 229,329
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6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 11,159
Trade creditors 61,959 44,719
Bank loans and overdrafts 55,866 5,192
Corporation tax 54,335 38,085
Other taxes and social security 335 1,041
Other creditors 50,224 50,189
Accruals and deferred income 1,500 31,029
224,219 181,414
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 11,584
Bank loans 25,257 30,878
Other creditors 21,194 42,039
46,451 84,501
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 11,159
Later than one year and not later than five years - 11,584
- 22,743
- 22,743
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 36,409 34,292
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2024 Amounts advanced Amounts repaid Amounts written off As at 31 January 2025
£ £ £ £ £
Mr Christopher Owen 3,352 27,983 (2,115 ) - 29,220
The above loan is unsecured, interest free and repayable on demand.
12. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 49,665 59,763
13. Ultimate Controlling Party
The company's ultimate controlling party is the shareholders by virtue of their ownership of 100% of the issued share capital in the company.
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