REGISTERED NUMBER: SC437301 (Scotland)

Unaudited Financial Statements for the Year Ended 30th November 2025

for

DM Consulting Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D C Melville

Mrs H J Melville

SECRETARY:

Mrs H J Melville

REGISTERED OFFICE:

59 Beach Road

Troon

Ayrshire

KA10 6SX

REGISTERED NUMBER:

SC437301 (Scotland)

ACCOUNTANTS:

Stevenson Ferguson & Company Limited

15 Parish Gardens

SYMINGTON

Ayrshire

KA1 5SB

FIXED ASSETS

Tangible assets

4

900

1,600

CURRENT ASSETS

Debtors

5

49,737

45,731

Cash at bank and in hand

36,876

44,499

86,613

90,230

CREDITORS

Amounts falling due within one year

6

23,400

24,157

NET CURRENT ASSETS

63,213

66,073

TOTAL ASSETS LESS CURRENT LIABILITIES

64,113

67,673

CAPITAL AND RESERVES

Called up share capital

902

902

Retained earnings

63,211

66,771

SHAREHOLDERS' FUNDS

64,113

67,673

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 13th January 2026 and were signed on its behalf by:

D C Melville - Director

Mrs H J Melville - Director

1.	STATUTORY INFORMATION

DM Consulting Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st December 2024

and 30th November 2025

4,564

DEPRECIATION

At 1st December 2024

2,964

Charge for year

700

At 30th November 2025

3,664

NET BOOK VALUE

At 30th November 2025

900

At 30th November 2024

1,600

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

49,737

45,731

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

-

1

Taxation and social security

18,671

19,361

Other creditors

4,729

4,795

23,400

24,157

7.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr and Mrs Derek Melville.