REGISTERED NUMBER: SC630741 (Scotland)

Unaudited Financial Statements for the Year Ended 31 May 2026

for

DVSN PROJECT CONTROLS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

R I Davidson

REGISTERED OFFICE:

1A Culter House Road

Milltimber

Aberdeen

AB13 0EN

REGISTERED NUMBER:

SC630741 (Scotland)

ACCOUNTANTS:

Fyfe Moir & Associates

1st Floor, 5 Abercrombie Court

Prospect Road

Westhill

Aberdeenshire

AB32 6FE

FIXED ASSETS

Tangible assets

4

323

482

CURRENT ASSETS

Debtors

5

9,829

19,037

Cash at bank

9,556

8,180

19,385

27,217

CREDITORS

Amounts falling due within one year

6

17,199

12,033

NET CURRENT ASSETS

2,186

15,184

TOTAL ASSETS LESS CURRENT LIABILITIES

2,509

15,666

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

2,508

15,665

SHAREHOLDERS' FUNDS

2,509

15,666

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 October 2026 and were signed by:

R I Davidson - Director

1.	STATUTORY INFORMATION

DVSN Project Controls Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 June 2025

and 31 May 2026

2,057

DEPRECIATION

At 1 June 2025

1,575

Charge for year

159

At 31 May 2026

1,734

NET BOOK VALUE

At 31 May 2026

323

At 31 May 2025

482

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Directors' current accounts

-

14,126

Tax

4,768

4,768

VAT

-

143

Prepayments and accrued income

4,875

-

Prepayments

186

-

9,829

19,037

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade creditors

428

147

Tax

12,778

11,762

Social security and other taxes

124

124

VAT

3,710

-

Directors' current accounts

159

-

17,199

12,033