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Registered Number: SC191399
Scotland
D-TACQ SOLUTIONS LIMITED
Abridged Accounts
Period of accounts Start date: 01 April 2024 End date: 31 March 2025

D-TACQ Solutions Limited Contents Page For the year ended 31 March 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

D-TACQ Solutions Limited Accountants' Report For the year ended 31 March 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Glen Drummond FA LLP 31 March 2025 .................................................... Glen Drummond FA LLP 12 Carron Place Kelvin Industrial Estate East Kilbride G75 0YL 15 October 2025 1

D-TACQ Solutions Limited Statement of Financial Position As at 31 March 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 10,277 |  | 12,596
Tangible fixed assets | 4 | 34,358 |  | 31,616
|  | 44,635 |  | 44,212
Current assets |  |  |
Stocks |  | 404,513 |  | 390,680
Debtors |  | 107,432 |  | 122,617
Cash at bank and in hand |  | 127,648 |  | 1,338,542
|  | 639,593 |  | 1,851,839
Creditors: amount falling due within one year |  | (150,160) |  | (140,878)
Net current assets |  | 489,433 |  | 1,710,961
Total assets less current liabilities |  | 534,068 |  | 1,755,173
Creditors: amount falling due after more than one year |  | 0 |  | (29,000)
Net assets |  | 534,068 |  | 1,726,173
Capital and reserves |  |  |
Called up share capital | 5 | 21,000 |  | 21,000
Share premium account |  | 9,540 |  | 9,540
Profit and loss account |  | 503,528 |  | 1,695,633
Shareholders' funds |  | 534,068 |  | 1,726,173
For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 15 October 2025 and were signed on its behalf by:
------------------------------- John Wallace McLean Director
2

D-TACQ Solutions Limited Notes to the Abridged Financial Statements For the year ended 31 March 2025
General Information D-TACQ Solutions Limited is a private company, limited by shares, registered in Scotland, registration number SC191399, registration address International House, Stanley Boulevard, Blantyre, G72 0BN. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Research and development expenditure Research and development expenditure is charged to the income statement in the period in which it is incurred. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Development expenditures Research and development expenditure is charged to the income statement in the period in which it is incurred. However, where the directors are satisfied as to the technical, commercial and financial viability of individual projects, development expenditure is deferred and amortised over years during which the company is expected to benefit. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 20% Reducing Balance
Fixtures and Fittings | 15% Reducing Balance
Computer Equipment | 15% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 11 (2024 : 11).
3. | Intangible fixed assets
Cost | Research and Development |  | Total
| £ |  | £
At 01 April 2024 | 88,015 |  | 88,015
Additions | - |  | -
Disposals | - |  | -
At 31 March 2025 | 88,015 |  | 88,015
Amortisation
At 01 April 2024 | 75,419 |  | 75,419
Charge for year | 2,319 |  | 2,319
On disposals | - |  | -
At 31 March 2025 | 77,738 |  | 77,738
Net book values
At 31 March 2025 | 10,277 |  | 10,277
At 31 March 2024 | 12,596 |  | 12,596
4. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 April 2024 | 42,471 |  | 59,576 |  | 12,880 |  | 114,927
Additions | 5,363 |  | 4,315 |  | - |  | 9,678
Disposals | - |  | - |  | - |  | -
At 31 March 2025 | 47,834 |  | 63,891 |  | 12,880 |  | 124,605
Depreciation
At 01 April 2024 | 33,004 |  | 37,936 |  | 12,371 |  | 83,311
Charge for year | 2,966 |  | 3,894 |  | 76 |  | 6,936
On disposals | - |  | - |  | - |  | -
At 31 March 2025 | 35,970 |  | 41,830 |  | 12,447 |  | 90,247
Net book values
Closing balance as at 31 March 2025 | 11,864 |  | 22,061 |  | 433 |  | 34,358
Opening balance as at 01 April 2024 | 9,467 |  | 21,640 |  | 509 |  | 31,616
5. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
42,000 Class A shares of £0.50 each | 21,000 |  | 21,000
| 21,000 |  | 21,000
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