Company Registration No. SC404035 (Scotland)
D-Four Technical Services Ltd
Unaudited accounts
for the year ended 30 November 2025
D-Four Technical Services Ltd
Unaudited accounts
Contents
D-Four Technical Services Ltd
Company Information
for the year ended 30 November 2025
Director
Mr Derek McDonald
Secretary
Mrs Gillian McDonald
Company Number
SC404035 (Scotland)
Registered Office
28A Devon Road
Dollar
Clackmannanshire
FK14 7EY
Accountants
Caldwell Accountancy Services
Alloa Business Centre
Whins Road
Alloa
Clackmannanshire
FK10 3SA
D-Four Technical Services Ltd
Statement of financial position
as at 30 November 2025
Tangible assets
80,870
98,699
Cash at bank and in hand
361,421
369,236
Creditors: amounts falling due within one year
(43,876)
(68,820)
Net current assets
411,948
341,991
Total assets less current liabilities
492,818
440,690
Provisions for liabilities
Deferred tax
(14,562)
(18,321)
Net assets
478,256
422,369
Called up share capital
100
100
Profit and loss account
478,156
422,269
Shareholders' funds
478,256
422,369
For the year ending 30 November 2025 the company was entitled to exemption from audit 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 December 2025 and were signed on its behalf by
Mr Derek McDonald
Director
Company Registration No. SC404035
D-Four Technical Services Ltd
Notes to the Accounts
for the year ended 30 November 2025
D-Four Technical Services Ltd is a private company, limited by shares, registered in Scotland, registration number SC404035. The registered office is 28A Devon Road, Dollar, Clackmannanshire, FK14 7EY.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33% on cost
Motor vehicles
25% on cost
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 December 2024
11,147
130,631
141,778
Additions
-
102,744
102,744
Disposals
-
(126,845)
(126,845)
At 30 November 2025
11,147
106,530
117,677
At 1 December 2024
8,567
34,512
43,079
Charge for the year
1,449
26,633
28,082
On disposals
-
(34,354)
(34,354)
At 30 November 2025
10,016
26,791
36,807
At 30 November 2025
1,131
79,739
80,870
At 30 November 2024
2,580
96,119
98,699
D-Four Technical Services Ltd
Notes to the Accounts
for the year ended 30 November 2025
Amounts falling due within one year
Trade debtors
8,983
41,350
Accrued income and prepayments
-
225
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
28,893
25,858
Loans from directors
-
32,013
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).