Company registration number SC824152 (Scotland)
DCM VENTURES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
DCM VENTURES LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
DCM VENTURES LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Investment property
3
1,304,172
52,760
Current assets
Debtors
4
10,000
100
Cash at bank and in hand
42,250
-
0
52,250
100
Creditors: amounts falling due within one year
5
(1,350,000)
(52,760)
Net current liabilities
(1,297,750)
(52,660)
Net assets
6,422
100
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
6,322
-
0
Total equity
6,422
100

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

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.

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

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

The financial statements were approved by the board of directors and authorised for issue on 7 August 2026 and are signed on its behalf by:
C P MARSHALL
Mr C P Marshall
Director
Company registration number SC824152 (Scotland)
DCM VENTURES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
1
Accounting policies
Company information

DCM Ventures Limited is a private company limited by shares incorporated in Scotland. The registered office is Chapel Works, Bucksburn, Aberdeen, AB21 9TL.

1.1
Basis of preparation

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, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Although the company has net current liabilities of £1,297,750 (2025 - £52,660) expected future rental income and development opportunities will result in cash being available to repay the loan due to a related party, if working capital permits. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.true

1.3
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of comprehensive income.

1.4
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.

2
Employees

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

2026
2025
Number
Number
Total
2
2
DCM VENTURES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
3
Investment property
2026
£
Fair value
At 1 April 2025
52,760
Additions
1,260,000
Disposals
(8,588)
At 31 March 2026
1,304,172
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
10,000
100
5
Creditors: amounts falling due within one year
2026
2025
£
£
Other creditors
1,350,000
52,760

6
Related party transactions

During the year the company operated a loan account with a related party. Advances of £NIL were made and credits of £1,297,240 were received. At the balance sheet date, the balance owed to the related party was £1,350,000 (2025 - £52,760).

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