DAC 1964 Holdings Ltd SC673309 false 2024-10-01 2025-09-30 2025-09-30 The principal activity of the company is that of a holding company Digita Accounts Production Advanced 6.30.9574.0 true false true SC673309 2024-10-01 2025-09-30 SC673309 2025-09-30 SC673309 bus:Director1 1 2025-09-30 SC673309 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2025-09-30 SC673309 core:RetainedEarningsAccumulatedLosses 2025-09-30 SC673309 core:ShareCapital 2025-09-30 SC673309 core:SharePremium 2025-09-30 SC673309 core:CurrentFinancialInstruments 2025-09-30 SC673309 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 SC673309 core:Non-currentFinancialInstruments 2025-09-30 SC673309 core:Non-currentFinancialInstruments core:AfterOneYear 2025-09-30 SC673309 bus:SmallEntities 2024-10-01 2025-09-30 SC673309 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 SC673309 bus:FilletedAccounts 2024-10-01 2025-09-30 SC673309 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC673309 bus:RegisteredOffice 2024-10-01 2025-09-30 SC673309 bus:Director1 2024-10-01 2025-09-30 SC673309 bus:Director1 1 2024-10-01 2025-09-30 SC673309 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2024-10-01 2025-09-30 SC673309 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC673309 bus:Agent1 2024-10-01 2025-09-30 SC673309 core:Subsidiary1 2024-10-01 2025-09-30 SC673309 core:Subsidiary1 1 2024-10-01 2025-09-30 SC673309 core:Subsidiary1 countries:Scotland 2024-10-01 2025-09-30 SC673309 countries:Scotland 2024-10-01 2025-09-30 SC673309 bus:Director1 1 2024-09-30 SC673309 core:CostValuation 2024-09-30 SC673309 2023-10-01 2024-09-30 SC673309 2024-09-30 SC673309 bus:Director1 1 2024-09-30 SC673309 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2024-09-30 SC673309 core:RetainedEarningsAccumulatedLosses 2024-09-30 SC673309 core:ShareCapital 2024-09-30 SC673309 core:SharePremium 2024-09-30 SC673309 core:CurrentFinancialInstruments 2024-09-30 SC673309 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 SC673309 core:Non-currentFinancialInstruments 2024-09-30 SC673309 core:Non-currentFinancialInstruments core:AfterOneYear 2024-09-30 SC673309 bus:Director1 2023-10-01 2024-09-30 SC673309 bus:Director1 1 2023-10-01 2024-09-30 SC673309 core:Subsidiary1 1 2023-10-01 2024-09-30 SC673309 bus:Director1 1 2023-09-30 iso4217:GBP xbrli:pure xbrli:shares

Registration number: SC673309

DAC 1964 Holdings Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

DAC 1964 Holdings Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

DAC 1964 Holdings Ltd

Company Information

Director | Mr DA Campbell

Registered office | 27 North Bridge Street Hawick Scottish Borders United Kingdom TD9 9BD

Accountants | Deans Accountants And Business Advisors Ltd 27 North Bridge Street Hawick Scottish Borders TD9 9BD

DAC 1964 Holdings Ltd

(Registration number: SC673309)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 4 | 1,509,511 | 1,509,511
Current assets |  |  |
Debtors | 5 | 39,487 | 34,548
Cash at bank and in hand |  | 142 | 142
|  | 39,629 | 34,690
Creditors: Amounts falling due within one year | 6 | (45,839) | (44,611)
Net current liabilities |  | (6,210) | (9,921)
Total assets less current liabilities |  | 1,503,301 | 1,499,590
Creditors: Amounts falling due after more than one year | 6 | (128,591) | (174,757)
Net assets |  | 1,374,710 | 1,324,833
Capital and reserves |  |  |
Called up share capital | 7 | 1 | 1
Share premium reserve |  | 751,000 | 751,000
Retained earnings |  | 623,709 | 573,832
Shareholders' funds |  | 1,374,710 | 1,324,833

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 4 December 2025

......................................... Mr DA Campbell Director |  |

DAC 1964 Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
27 North Bridge Street
Hawick
Scottish Borders
TD9 9BD
United Kingdom

These financial statements were authorised for issue by the director on 4 December 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The company is not directly impacted by Brexit.

The company has suffered financially from the pandemic. Where appropriate, government support in the forms of grants and loans were used to mitigate the impact of lockdowns etc. The directors will continue to assess the impact of the pandemic and make decisions accordingly.

The accounts are presented in £GBP and are rounded to the nearest £1.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

DAC 1964 Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 1,509,511 | 1,509,511

DAC 1964 Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Subsidiaries | £
Cost or valuation
At 1 October 2024 | 1,509,511
Provision
Carrying amount
At 30 September 2025 | 1,509,511
At 30 September 2024 | 1,509,511

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
Deans Accountants & Business Advisors Ltd | 27 North Bridge Street, Hawick, TD9 9BD Scotland | Ordinary £1 shares | 100% | 100%

5 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 39,487 | 34,548
| 39,487 | 34,548

DAC 1964 Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 45,633 | 44,286
Taxation and social security |  | 206 | 325
|  | 45,839 | 44,611

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 128,591 | 174,757

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary share of £1 each | 1 | 1 | 1 | 1

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 128,591 | 174,757

Current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 45,633 | 44,286

DAC 1964 Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

9 | Related party transactions

Transactions with the director

2025 | At 1 October 2024 £ | Advances to director £ | Repayments by director £ | At 30 September 2025 £
Mr DA Campbell
The company has advanced loans to the director. These are charged at an interest rate of 2.25% (2% previously) flat. There are no specific terms for repayment. | 34,548 | 39,939 | (35,000) | 39,487

2024 | At 1 October 2023 £ | Advances to director £ | Repayments by director £ | At 30 September 2024 £
Mr DA Campbell
The company has advanced loans to the director. These are charged at an interest rate of 2.25% (2% previously) flat. There are no specific terms for repayment. | 38,294 | 35,254 | (39,000) | 34,548