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DETECTOR AND SENSOR TECHNOLOGIES (HOLDINGS) LIMITED
REGISTERED NUMBER: SC658535
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 25 September 2025.
The notes on pages 2 to 3 form part of these financial statements.
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DETECTOR AND SENSOR TECHNOLOGIES (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Detector and Sensor Technologies (Holdings) Limited is limited by shares and incorporated in Scotland with registration number SC658535. The address of the registered office is 20 Pentland House, Saltire Centre, Glenrothes, Scotland, KY6 2AH.
The financial statements are presented in Sterling which is the functional currency of the Company and rounded to the nearest £.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The following principal accounting policies have been applied:
Investments in subsidiaries are measured at cost less accumulated impairment.
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
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The average monthly number of employees, including directors, during the year was 2 (2023 - 1).
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Investments in subsidiary companies
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DETECTOR AND SENSOR TECHNOLOGIES (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
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Creditors: Amounts falling due within one year
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Amounts owed to group undertakings
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Accruals and deferred income
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Allotted, called up and fully paid
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1,315 (2023 - 1,315) Ordinary A shares of £1.00 each
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2,470 (2023 - 2,470) Ordinary B shares of £1.00 each
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1,765 (2023 - 1,765) Ordinary C shares of £1.00 each
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450 (2023 - 450) Ordinary D shares of £1.00 each
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Related party transactions
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A loan of £100,000 was fully repaid in the year to Semefab Limited, a company in which Mr A D L James is a shareholder.
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