Company registration number SC253889 (Scotland)
B-DACS LTD.
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
B-DACS LTD.
CONTENTS
Page
Company information
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 9
B-DACS LTD.
COMPANY INFORMATION
- 1 -
Directors
Mr B Drummond
Mrs D J Drummond
Mrs L F Gormley
Secretary
Mrs D J Drummond
Company number
SC253889
Registered office
31 Lonmay Drive
Panorama Business Village
Glasgow
Scotland
G33 4EP
Accountants
Consilium Chartered Accountants
169 West George Street
Glasgow
Scotland
G2 2LB
B-DACS LTD.
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
221,404
259,228
Current assets
Stocks
39,452
25,545
Debtors
4
851,162
991,335
Cash at bank and in hand
174,353
177,515
1,064,967
1,194,395
Creditors: amounts falling due within one year
5
(517,740)
(642,209)
Net current assets
547,227
552,186
Total assets less current liabilities
768,631
811,414
Creditors: amounts falling due after more than one year
6
(107,739)
(144,600)
Provisions for liabilities
8
(54,814)
(64,144)
Net assets
606,078
602,670
Capital and reserves
Called up share capital
10
2
2
Profit and loss reserves
606,076
602,668
Total equity
606,078
602,670

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

B-DACS LTD.
BALANCE SHEET (CONTINUED)
AS AT
31 AUGUST 2025
31 August 2025
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 29 January 2026 and are signed on its behalf by:
Mr B Drummond
Mrs D J Drummond
Director
Director
Company Registration No. SC253889
B-DACS LTD.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 4 -
1
Accounting policies
Company information

B-DACS Ltd. is a private company limited by shares incorporated in Scotland. The registered office is 31 Lonmay Drive, Panorama Business Village, Glasgow, Scotland, G33 4EP. The company's registration number is SC253889.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

The turnover shown in the profit and loss account represents the value of all goods and services sold during the year, less returns received and se rvices delivered at a selling price exclusive of Value Added Tax. Sales are recognised at the point at which the c ompany has fulfilled its contractual obligations and the risks and rewards attaching to the product, such as obsolescence, have been t ransferred to the customer.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
10% straight line
Plant and machinery
25% reducing balance
Fixtures and fittings
25% reducing balance
Computer equipment
25% reducing balance
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to the profit and loss account.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

B-DACS LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 5 -
1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

B-DACS LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 6 -
1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12
Leases

Assets held under hire purchase agreements are capitalised and disclosed under tangible fixed assets at their fair value, and are depreciated in accordance with the above depreciation policies.

Future instalments payable under such agreements, net of finance charges, are included within creditors. Rentals payable are apportioned between the capital element, which reduces the outstanding obligation included within creditors, and the finance element, which is charged to the profit and loss accoun t on a straight line basis.

Rentals payable under operating leases, including any lease incentives received, are charged to the profit and loss account on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.13
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Total
28
29
B-DACS LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 7 -
3
Tangible fixed assets
Leasehold improvements
Plant and machinery
Fixtures and fittings
Computer equipment
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 September 2024
5,044
16,695
17,308
31,478
423,989
494,514
Additions
-
0
26,072
512
3,839
4,580
35,003
Disposals
-
0
-
0
-
0
(608)
(27,495)
(28,103)
At 31 August 2025
5,044
42,767
17,820
34,709
401,074
501,414
Depreciation and impairment
At 1 September 2024
2,394
8,118
13,836
16,916
194,022
235,286
Depreciation charged in the year
505
5,472
878
4,138
57,782
68,775
Eliminated in respect of disposals
-
0
-
0
-
0
(294)
(23,757)
(24,051)
At 31 August 2025
2,899
13,590
14,714
20,760
228,047
280,010
Carrying amount
At 31 August 2025
2,145
29,177
3,106
13,949
173,027
221,404
At 31 August 2024
2,650
8,577
3,472
14,562
229,967
259,228
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
381,306
523,546
Amounts owed by group undertakings
456,629
395,016
Other debtors
13,227
72,773
851,162
991,335
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
40,000
40,000
Trade creditors
129,266
309,648
Taxation and social security
139,209
98,950
Other creditors
209,265
193,611
517,740
642,209
B-DACS LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
5
Creditors: amounts falling due within one year
(Continued)
- 8 -

Included within other creditors are amounts totaling £49,128 (20 24: £41,684) relating to hire purchase contracts which are secured over the assets to which they relate.

6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
6,667
46,667
Other creditors
101,072
97,933
107,739
144,600

Included within other creditors are amounts totaling £101,072 (20 24: £97,933) relating to hire purchase contracts which are secured over the assets to which they relate.

7
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
3,000
3,000
8
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
9
54,814
64,144
9
Deferred taxation

The following are the major deferred tax liabilities recognised by the company and movements thereon:

2025
2024
Balances:
£
£
Accelerated capital allowances
54,814
64,144
B-DACS LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
9
Deferred taxation
(Continued)
- 9 -
2025
Movements in the year:
£
Liability at 1 September 2024
64,144
Credit to profit or loss
(9,330)
Liability at 31 August 2025
54,814
10
Called up share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
2 Ordinary shares of £1
2
2
11
Related party transactions
Transactions with related parties

The c ompany has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned companies within the group.

No further transactions with related parties were undertaken such as are required to be disclosed under the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

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