D.A.P. Scientific Limited - Filleted accounts

Registered number

06004090

D.A.P. Scientific Limited

Filleted Accounts

31 December 2025

D.A.P. Scientific Limited
Registered number:		06004090
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		42,322			55,619

Current assets
Debtors	4	235			24,096
Cash at bank and in hand		21,275			24,927
		21,510			49,023

Creditors: amounts falling due within one year	5	(29,126)			(27,409)

Net current (liabilities)/assets			(7,616)			21,614

Total assets less current liabilities			34,706			77,233

Creditors: amounts falling due after more than one year	6		(31,362)			(38,976)



Net assets			3,344			38,257

Capital and reserves
Called up share capital			100			100
Profit and loss account			3,244			38,157

Shareholders' funds			3,344			38,257

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




David Poole
Director
Approved by the board on 25 September 2026

D.A.P. Scientific Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 4 years
	Fixtures, fittings, tools and equipment	over 4 years
	Motor Vehicles	25% Reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			3		3


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 January 2025	16,994		54,090		71,084
	Additions	1,644		-		1,644
	At 31 December 2025	18,638		54,090		72,728

	Depreciation
	At 1 January 2025	14,945		520		15,465
	Charge for the year	1,548		13,393		14,941
	At 31 December 2025	16,493		13,913		30,406

	Net book value
	At 31 December 2025	2,145		40,177		42,322
	At 31 December 2024	2,049		53,570		55,619


4	Debtors			2025		2024
£					£

	Trade debtors			-		13,875
	Other debtors			235		10,221
				235		24,096


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			7,462		2,908
	Obligations under finance lease and hire purchase contracts			7,614		7,614
	Trade creditors			554		310
	Taxation and social security costs			12,747		13,363
	Other creditors			749		3,214
				29,126		27,409


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			31,362		38,976


7	Other information

	D.A.P. Scientific Limited is a private company limited by shares and incorporated in England. Its registered office is:
	56 Ashbourne Drive
	Coxhoe
	Durham
	DH6 4SP