DAVID SCALES ACCOUNTANCY LIMITED

Registered number

07266097

Filleted Accounts

30 September 2026

DAVID SCALES ACCOUNTANCY LIMITED
Registered number:			07266097
Balance Sheet
as at 30 September 2026

Notes		30/9/26			31/3/26
£					£
Fixed assets
Tangible assets	4			711			813

Current assets
Debtors	5		-			9,738
Cash at bank and in hand			10,092			29,262
			10,092			39,000

Creditors: amounts falling due within one year	6		(6,543)			(6,393)

Net current assets				3,549			32,607

Total assets less current liabilities				4,260			33,420


Provisions for liabilities				-			(167)


Net assets				4,260			33,253

Capital and reserves
Called up share capital				5			5
Profit and loss account				4,255			33,248

Shareholders' funds				4,260			33,253

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.




D.Scales
Director
Approved by the board on 15 October 2026

DAVID SCALES ACCOUNTANCY LIMITED
Notes to the Accounts
for the period from 1 April 2026 to 30 September 2026


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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	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:

	Fixtures, fittings, tools and equipment	reducing balance at 25%

	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.


2	Employees		30/9/26	31/3/26
Number				Number

	Average number of persons employed by the company		2		2


3	Intangible fixed assets				£
	Goodwill:

	Cost
	At 1 April 2026				32,000
	At 30 September 2026				32,000

	Amortisation
	At 1 April 2026				32,000
	At 30 September 2026				32,000

	Net book value
	At 30 September 2026				-

	Goodwill is being written off in equal annual instalments over its estimated economic life of two years.


4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 April 2026				5,749
	At 30 September 2026				5,749

	Depreciation
	At 1 April 2026				4,936
	Charge for the period				102
	At 30 September 2026				5,038

	Net book value
	At 30 September 2026				711
	At 31 March 2026				813


5	Debtors		30/9/26	31/3/26
£				£

	Trade debtors		-		2,740
	Other debtors		-		6,998
			-		9,738


6	Creditors: amounts falling due within one year		30/9/26	31/3/26
£				£

	Taxation and social security costs		6,416		6,393
	Other creditors		127		-
			6,543		6,393


7	Other information

	DAVID SCALES ACCOUNTANCY LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	4 Meadow View
	Barwick in Elmet
	Leeds
	West Yorkshire
	LS15 4NZ