2024-04-01 2025-03-31 2025-03-31 false SC402987 IJDM TECHNICAL SERVICES LIMITED 2025-09-22 71121 false iso4217:GBP xbrli:pure SC402987 2024-03-31 SC402987 2025-03-31 SC402987 2024-04-01 2025-03-31 SC402987 2023-07-31 SC402987 2024-03-31 SC402987 2023-08-01 2024-03-31 SC402987 bus:SmallEntities 2024-04-01 2025-03-31 SC402987 bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC402987 bus:FullAccounts 2024-04-01 2025-03-31 SC402987 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC402987 core:WithinOneYear 2025-03-31 SC402987 core:AfterOneYear 2025-03-31 SC402987 core:WithinOneYear 2024-03-31 SC402987 core:AfterOneYear 2024-03-31 SC402987 core:ShareCapital 2025-03-31 SC402987 core:SharePremium 2025-03-31 SC402987 core:RevaluationReserve 2025-03-31 SC402987 core:OtherReservesSubtotal 2025-03-31 SC402987 core:RetainedEarningsAccumulatedLosses 2025-03-31 SC402987 core:ShareCapital 2024-03-31 SC402987 core:SharePremium 2024-03-31 SC402987 core:RevaluationReserve 2024-03-31 SC402987 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2024-03-31 SC402987 dpl:GroupUndertakings 2023-08-01 2024-03-31 SC402987 dpl:ParticipatingInterests 2023-08-01 2024-03-31 SC402987 dpl:GroupUndertakings core:ListedExchangeTraded 2023-08-01 2024-03-31 SC402987 core:ListedExchangeTraded 2023-08-01 2024-03-31 SC402987 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-08-01 2024-03-31 SC402987 core:UnlistedNon-exchangeTraded 2023-08-01 2024-03-31 SC402987 core:NetGoodwill 2025-03-31 SC402987 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 SC402987 core:LandBuildings 2025-03-31 SC402987 core:PlantMachinery 2025-03-31 SC402987 core:Vehicles 2025-03-31 SC402987 core:FurnitureFittings 2025-03-31 SC402987 core:OfficeEquipment 2025-03-31 SC402987 core:AfterOneYear 2025-03-31 SC402987 core:WithinOneYear 2025-03-31 SC402987 core:ListedExchangeTraded 2025-03-31 SC402987 core:UnlistedNon-exchangeTraded 2025-03-31 SC402987 core:ShareCapital 2025-03-31 SC402987 core:SharePremium 2025-03-31 SC402987 core:RevaluationReserve 2025-03-31 SC402987 core:OtherReservesSubtotal 2025-03-31 SC402987 core:RetainedEarningsAccumulatedLosses 2025-03-31 SC402987 core:NetGoodwill 2024-03-31 SC402987 core:IntangibleAssetsOtherThanGoodwill 2024-03-31 SC402987 core:LandBuildings 2024-03-31 SC402987 core:PlantMachinery 2024-03-31 SC402987 core:Vehicles 2024-03-31 SC402987 core:FurnitureFittings 2024-03-31 SC402987 core:OfficeEquipment 2024-03-31 SC402987 core:AfterOneYear 2024-03-31 SC402987 core:WithinOneYear 2024-03-31 SC402987 core:ListedExchangeTraded 2024-03-31 SC402987 core:UnlistedNon-exchangeTraded 2024-03-31 SC402987 core:ShareCapital 2024-03-31 SC402987 core:SharePremium 2024-03-31 SC402987 core:RevaluationReserve 2024-03-31 SC402987 core:OtherReservesSubtotal 2024-03-31 SC402987 core:RetainedEarningsAccumulatedLosses 2024-03-31 SC402987 core:NetGoodwill 2023-07-31 SC402987 core:IntangibleAssetsOtherThanGoodwill 2023-07-31 SC402987 core:LandBuildings 2023-07-31 SC402987 core:PlantMachinery 2023-07-31 SC402987 core:Vehicles 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2025-03-31 SC402987 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-03-31 SC402987 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-03-31 SC402987 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-03-31 SC402987 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-03-31 SC402987 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-03-31 SC402987 core:Non-currentFinancialInstruments core:CostValuation 2024-03-31 SC402987 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-03-31 SC402987 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-03-31 SC402987 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-03-31 SC402987 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-03-31 SC402987 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-03-31 SC402987 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-03-31 SC402987 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-03-31 SC402987 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-03-31 SC402987 bus:Director1 2024-04-01 2025-03-31

IJDM TECHNICAL SERVICES LIMITED

Registered Number
SC402987
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2025

IJDM TECHNICAL SERVICES LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Director | Iain Alexander Headrick McDonald

Company Secretary | Julie Dawn McDonald

Registered Address | Unit 1, Mountfleurie Industrial Estate
| Windygates Road
| Leven
| KY8 4AX

Registered Number | SC402987 (Scotland)

IJDM TECHNICAL SERVICES LIMITED
Balance Sheet as at
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 36,467 |  |  |  | 37,089
|  |  |  | 36,467 |  |  |  | 37,089
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 5,230 |  |  |  | 35,616 |  |
Cash at bank and on hand |  | 32,506 |  |  |  | 32,414 |  |
|  | 37,736 |  |  |  | 68,030 |  |
Creditors amounts falling due within one year | 5 | (382,291) |  |  |  | (424,003) |  |
Net current assets (liabilities) |  |  |  | (344,555) |  |  |  | (355,973)
Total assets less current liabilities |  |  |  | (308,088) |  |  |  | (318,884)
Provisions for liabilities |  |  |  | (6,929) |  |  |  | (6,899)
Net assets |  |  |  | (315,017) |  |  |  | (325,783)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Revaluation reserve |  |  |  | 26,667 |  |  |  | 34,667
Profit and loss account |  |  |  | (341,686) |  |  |  | (360,452)
Shareholders' funds |  |  |  | (315,017) |  |  |  | (325,783)

- The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 22 September 2025, and are signed on its behalf by:
Iain Alexander Headrick McDonald Director Registered Company No. SC402987

IJDM TECHNICAL SERVICES LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Going concern
--- | ---
| The financial statements have been prepared on the going concern basis. The director finds it appropriate for the financial statements to be prepared on this basis despite the net liability position of the company. The company is reliant upon the continued support of the director who has confirmed he will not withdraw his directors loan account to the detriment of other creditors and will continue to support the company as required.

| Turnover policy
--- | ---
| 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.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Straight line (years)
| Plant and machinery | 5

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 24 | 123,774 |  | 123,774
| Additions | 10,116 |  | 10,116
| At 31 March 25 | 133,890 |  | 133,890
| Depreciation and impairment
| At 01 April 24 | 86,685 |  | 86,685
| Charge for year | 10,738 |  | 10,738
| At 31 March 25 | 97,423 |  | 97,423
| Net book value
| At 31 March 25 | 36,467 |  | 36,467
| At 31 March 24 | 37,089 |  | 37,089

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 5,230 |  | 2,482
| Other debtors | - |  | 32,962
| Prepayments and accrued income | - |  | 172
| Total | 5,230 |  | 35,616

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 4,992 |  | 3,038
| Taxation and social security | 1,894 |  | -
| Other creditors | 374,415 |  | 420,065
| Accrued liabilities and deferred income | 990 |  | 900
| Total | 382,291 |  | 424,003