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REGISTERED NUMBER: SC405788 (Scotland)











































D.R. Collin Scotland Limited

Audited Financial Statements

for the Year Ended 30th April 2023






D.R. Collin Scotland Limited (Registered number: SC405788)






Contents of the Financial Statements
for the year ended 30th April 2023




Page

Company information 1

Balance sheet 2

Notes to the financial statements 3 to 4


D.R. Collin Scotland Limited

Company Information
for the year ended 30th April 2023







Directors: J C Cook
P J Virtue
Mrs S A Wilson





Secretary: R Mark





Registered office: Unit 1
Coldingham Road Industrial Estate
Eyemouth
Berwickshire
TD14 5AN





Registered number: SC405788 (Scotland)





Auditors: Rennie Welch Audit Limited
Academy House
Shedden Park Road
Kelso
Roxburghshire
TD5 7AL

D.R. Collin Scotland Limited (Registered number: SC405788)

Balance Sheet
30th April 2023

2023 2022
Notes £    £    £    £   
Fixed assets
Investments 4 120,000 120,000
120,000 120,000

Current assets
Cash at bank 5,004 992

Creditors
Amounts falling due within one year 5 1,455 2,810
Net current assets/(liabilities) 3,549 (1,818 )
Total assets less current liabilities 123,549 118,182

Capital and reserves
Called up share capital 1 1
Retained earnings 123,548 118,181
Shareholders' funds 123,549 118,182

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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20th October 2023 and were signed on its behalf by:





Mrs S A Wilson - Director


D.R. Collin Scotland Limited (Registered number: SC405788)

Notes to the Financial Statements
for the year ended 30th April 2023

1. Statutory information

D.R. Collin Scotland Limited 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.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost less impairment.

Financial instruments
The following assets and liabilities are classified as financial instruments - trade creditors, current accounts with related parties and accruals.

Trade creditors, current accounts with related parties and accruals are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

Provisions
Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

Going concern
The directors have considered the company's financial position for a period of 12 months from the date of signing these financial statements and have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing these financial statements.

3. Employees and directors

The average number of employees during the year was NIL (2022 - NIL).

4. Fixed asset investments
Shares in
group
undertakin
£   
Cost
At 1st May 2022
and 30th April 2023 120,000
Net book value
At 30th April 2023 120,000
At 30th April 2022 120,000

D.R. Collin Scotland Limited (Registered number: SC405788)

Notes to the Financial Statements - continued
for the year ended 30th April 2023

5. Creditors: amounts falling due within one year
2023 2022
£    £   
Trade creditors 15 15
Amounts owed to group undertakings - 1,355
Other creditors 1,440 1,440
1,455 2,810

6. Disclosure under Section 444(5B) of the Companies Act 2006

The Report of the auditors was unqualified.

Gillian Adamson BSC (Hons) CA CTA (Senior Statutory Auditor)
for and on behalf of Rennie Welch Audit Limited

7. Name of parent of group

These financial statements are consolidated in the financial statements of D. R. Collin & Son Ltd. The registered office of D. R. Collin & Son Ltd is Unit 1, Coldingham Road Industrial Estate, Eyemouth, Berwickshire, TD14 5AN.