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Company Registration No. SC461793 (Scotland)
DIRECT HIRE ACCESS LIMITED Unaudited accounts for the year ended 31 October 2025
DIRECT HIRE ACCESS LIMITED Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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DIRECT HIRE ACCESS LIMITED Company Information for the year ended 31 October 2025
Director
Donald Craig Jnr
Company Number
SC461793 (Scotland)
Registered Office
SUITE 2/3 - 48 48 WEST GEORGE STREET GLASGOW G2 1BP UNITED KINGDOM
Accountants
BCi Accountants Suite 2/3 - 48 West George Street Glasgow Scotland G2 1BP
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DIRECT HIRE ACCESS LIMITED Accountants' report
Accountants' report to the director of DIRECT HIRE ACCESS LIMITED on the preparation of the unaudited statutory accounts for the year ended 31 October 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of DIRECT HIRE ACCESS LIMITED for the year ended 31 October 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of DIRECT HIRE ACCESS LIMITED, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of DIRECT HIRE ACCESS LIMITED and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DIRECT HIRE ACCESS LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that DIRECT HIRE ACCESS LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of DIRECT HIRE ACCESS LIMITED. You consider that DIRECT HIRE ACCESS LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of DIRECT HIRE ACCESS LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
BCi Accountants Suite 2/3 - 48 West George Street Glasgow Scotland G2 1BP 31 August 2026
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DIRECT HIRE ACCESS LIMITED Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
356,350 
371,350 
Current assets
Debtors
5
44,561 
39,662 
Cash at bank and in hand
49,721 
52,881 
94,282 
92,543 
Creditors: amounts falling due within one year
6
(61,763)
(57,804)
Net current assets
32,519 
34,739 
Total assets less current liabilities
388,869 
406,089 
Creditors: amounts falling due after more than one year
7
(241,734)
(275,015)
Net assets
147,135 
131,074 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
147,035 
130,974 
Shareholders' funds
147,135 
131,074 
For the year ending 31 October 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 31 August 2026 and were signed on its behalf by
Donald Craig Jnr Director Company Registration No. SC461793
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DIRECT HIRE ACCESS LIMITED Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
DIRECT HIRE ACCESS LIMITED is a private company, limited by shares, registered in Scotland, registration number SC461793. The registered office is SUITE 2/3 - 48, 48 WEST GEORGE STREET, GLASGOW, G2 1BP, 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
Straight Line Depreciation of £15000 Per Annum
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 November 2024
499,850 
At 31 October 2025
499,850 
Depreciation
At 1 November 2024
128,500 
Charge for the year
15,000 
At 31 October 2025
143,500 
Net book value
At 31 October 2025
356,350 
At 31 October 2024
371,350 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
36,741 
32,442 
Other debtors
7,820 
7,220 
44,561 
39,662 
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DIRECT HIRE ACCESS LIMITED Notes to the Accounts for the year ended 31 October 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
- 
6,422 
Obligations under finance leases and hire purchase contracts
53,187 
42,910 
Trade creditors
4,336 
2,832 
Taxes and social security
4,240 
5,640 
61,763 
57,804 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
230,282 
261,792 
Other creditors
11,452 
13,223 
241,734 
275,015 
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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