Company Registration No. SC397244 (Scotland)
DCT Nominees Limited
unaudited financial statements
for the year ended 30 April 2023
Pages for filing with Registrar
DCT Nominees Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 3
DCT Nominees Limited
Balance sheet
as at 30 April 2023
- 1 -
2023
2022
Notes
£
£
£
£
Current assets
Debtors
3
1
1
Net current assets
1
1
Capital and reserves
Called up share capital
4
1
1
The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true
For the financial year ended 30 April 2023 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the board of directors and authorised for issue on 26 October 2023 and are signed on its behalf by:
CHW Thomson
Director
Company Registration No. SC397244
DCT Nominees Limited
Notes to the financial statements
for the year ended 30 April 2023
- 2 -
1
Accounting policies
Company information
DCT Nominees Limited is a private company limited by shares incorporated in Scotland. The registered office is 22 Meadowside, Dundee, DD1 1LN.
1.1
Accounting convention
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies' regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
1.2
Profit and loss account
The company has not traded during the year or the preceding financial period. During this time, the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.
1.3
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
2
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2023
2022
Number
Number
Total
3
Debtors
2023
2022
Amounts falling due within one year:
£
£
Other debtors
1
1
DCT Nominees Limited
Notes to the financial statements (continued)
for the year ended 30 April 2023
- 3 -
4
Called up share capital
2023
2022
2023
2022
Ordinary share capital
Number
Number
£
£
Issued and not fully paid
Ordinary share of £1 each
1
1
1
1
The company has one class of ordinary shares which are non-redeemable shares that carry the right to receive such dividends as the directors of the company may determine; attend and vote at general meetings; and to share in surplus assets on a winding up.
5
Parent company
The company's parent undertaking is D.C. Thomson & Company Limited, a company incorporated in Great Britain and registered in Scotland.
There is no individual controlling party of D.C. Thomson & Company Limited.