1 April 2025 false No description of principal activity Taxfiler 2024.6 SC622824business:PrivateLimitedCompanyLtd2025-04-012026-03-31 SC6228242025-03-31 SC6228242025-04-012026-03-31 SC622824business:AuditExemptWithAccountantsReport2025-04-012026-03-31 SC622824business:FilletedAccounts2025-04-012026-03-31 SC6228242026-03-31 SC622824business:Director12025-04-012026-03-31 SC622824business:RegisteredOffice2025-04-012026-03-31 SC6228242025-03-31 SC622824core:WithinOneYear2026-03-31 SC622824core:WithinOneYear2025-03-31 SC622824core:AfterOneYear2026-03-31 SC622824core:AfterOneYear2025-03-31 SC622824core:ShareCapitalcore:PreviouslyStatedAmount2026-03-31 SC622824core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 SC622824core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-03-31 SC622824core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 SC622824core:PreviouslyStatedAmount2026-03-31 SC622824core:PreviouslyStatedAmount2025-03-31 SC622824business:SmallEntities2025-04-012026-03-31 SC622824countries:Scotland2025-04-012026-03-31 SC622824core:MotorVehicles2025-04-012026-03-31 SC622824core:MotorVehicles2025-03-31 SC622824core:MotorVehicles2026-03-31 SC6228242024-04-012025-03-31 iso4217:GBP xbrli:pure
Company Registration No. SC622824 (Scotland)
Direct Care Service Limited Unaudited accounts for the year ended 31 March 2026
Direct Care Service Limited Unaudited accounts Contents
Page
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Direct Care Service Limited Company Information for the year ended 31 March 2026
Director
S Kamanda
Company Number
SC622824 (Scotland)
Registered Office
40 King Street Bathgate West Lothian EH48 1AX UNITED KINGDOM
Accountants
EKay Accounting Service Ltd 12 McLeod Road Alloa Clackmannanshire FK10 1EF
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Direct Care Service Limited Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
95,136 
3,518 
Current assets
Debtors
254,628 
124,108 
Cash at bank and in hand
17,109 
30,714 
271,737 
154,822 
Creditors: amounts falling due within one year
(267,829)
(122,989)
Net current assets
3,908 
31,833 
Total assets less current liabilities
99,044 
35,351 
Creditors: amounts falling due after more than one year
(65,607)
(11,856)
Net assets
33,437 
23,495 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
33,435 
23,493 
Shareholders' funds
33,437 
23,495 
For the year ending 31 March 2026 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 her 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 6 August 2026 and were signed on its behalf by
S Kamanda Director Company Registration No. SC622824
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Direct Care Service Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Direct Care Service Limited is a private company, limited by shares, registered in Scotland, registration number SC622824. The registered office is 40 King Street, Bathgate, West Lothian, EH48 1AX, UNITED KINGDOM.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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:
Motor vehicles
25%
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 April 2025
5,850 
Additions
101,252 
Disposals
(5,850)
At 31 March 2026
101,252 
Depreciation
At 1 April 2025
2,332 
Charge for the year
5,734 
On disposals
(1,950)
At 31 March 2026
6,116 
Net book value
At 31 March 2026
95,136 
At 31 March 2025
3,518 
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Direct Care Service Limited Notes to the Accounts for the year ended 31 March 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
48,673 
837 
Accrued income and prepayments
195,955 
123,271 
Other debtors
10,000 
- 
254,628 
124,108 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
4,228 
4,228 
Obligations under finance leases and hire purchase contracts
20,959 
- 
Taxes and social security
182,319 
108,627 
Other creditors
3,777 
10,134 
Accruals
56,546 
- 
267,829 
122,989 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
8,906 
11,856 
Obligations under finance leases and hire purchase contracts
56,701 
- 
65,607 
11,856 
8
Average number of employees
During the year the average number of employees was 44 (2025: 40).
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