1 June 2022 false No description of principal activity Taxfiler 2023.12 SC339445business:PrivateLimitedCompanyLtd2022-06-012023-05-31 SC3394452022-05-31 SC3394452022-06-012023-05-31 SC339445business:AuditExempt-NoAccountantsReport2022-06-012023-05-31 SC339445business:FilletedAccounts2022-06-012023-05-31 SC3394452023-05-31 SC339445business:Director12022-06-012023-05-31 SC339445business:RegisteredOffice2022-06-012023-05-31 SC3394452022-05-31 SC339445core:WithinOneYear2023-05-31 SC339445core:WithinOneYear2022-05-31 SC339445core:ShareCapitalcore:PreviouslyStatedAmount2023-05-31 SC339445core:ShareCapitalcore:PreviouslyStatedAmount2022-05-31 SC339445core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-05-31 SC339445core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-05-31 SC339445core:PreviouslyStatedAmount2023-05-31 SC339445core:PreviouslyStatedAmount2022-05-31 SC339445business:SmallEntities2022-06-012023-05-31 SC339445countries:Scotland2022-06-012023-05-31 SC339445core:LandBuildings2022-06-012023-05-31 SC339445core:MotorVehicles2022-06-012023-05-31 SC339445core:FurnitureFittings2022-06-012023-05-31 SC339445core:LandBuildings2022-05-31 SC339445core:MotorVehicles2022-05-31 SC339445core:FurnitureFittings2022-05-31 SC339445core:LandBuildings2023-05-31 SC339445core:MotorVehicles2023-05-31 SC339445core:FurnitureFittings2023-05-31 SC339445core:AfterOneYear2023-05-31 SC339445core:AfterOneYear2022-05-31 SC3394452021-06-012022-05-31 iso4217:GBP xbrli:pure
Company Registration No. SC339445 (Scotland)
D K B Designs Limited Unaudited accounts for the year ended 31 May 2023
D K B Designs Limited Unaudited accounts Contents
Page
- 2 -
D K B Designs Limited Company Information for the year ended 31 May 2023
Director
Willa Lloyd
Company Number
SC339445 (Scotland)
Registered Office
PRINCES EXCHANGE 1 EARL GREY STREET EDINBURGH MIDLOTHIAN EH3 9EE
Accountants
Rebecca Donald Dunollie Back of Keppoch ARISAIG PH39 4NS
- 3 -
D K B Designs Limited Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
88,975 
97,655 
Current assets
Inventories
150,000 
19,850 
Debtors
5,565 
5,071 
Cash at bank and in hand
335,024 
379,285 
490,589 
404,206 
Creditors: amounts falling due within one year
(108,477)
(73,488)
Net current assets
382,112 
330,718 
Net assets
471,087 
428,373 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
471,086 
428,372 
Shareholders' funds
471,087 
428,373 
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 February 2024 and were signed on its behalf by
Willa Lloyd Director Company Registration No. SC339445
- 4 -
D K B Designs Limited Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
D K B Designs Limited is a private company, limited by shares, registered in Scotland, registration number SC339445. The registered office is PRINCES EXCHANGE, 1 EARL GREY STREET, EDINBURGH, MIDLOTHIAN, EH3 9EE.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
over 20 years
Motor vehicles
over 5 years
Fixtures & fittings
20% reducing balance
4
Tangible fixed assets
Land & buildings 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2022
148,720 
17,995 
22,857 
189,572 
Additions
- 
- 
374 
374 
At 31 May 2023
148,720 
17,995 
23,231 
189,946 
Depreciation
At 1 June 2022
54,150 
17,995 
19,772 
91,917 
Charge for the year
7,436 
- 
1,618 
9,054 
At 31 May 2023
61,586 
17,995 
21,390 
100,971 
Net book value
At 31 May 2023
87,134 
- 
1,841 
88,975 
At 31 May 2022
94,570 
- 
3,085 
97,655 
- 5 -
D K B Designs Limited Notes to the Accounts for the year ended 31 May 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
5,565 
3,268 
Amounts falling due after more than one year
Trade debtors
- 
1,803 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
56,359 
8,950 
Taxes and social security
- 
4,386 
Other creditors
- 
2 
Loans from directors
52,118 
58,824 
Accruals
- 
1,326 
108,477 
73,488 
7
Average number of employees
During the year the average number of employees was 0 (2022: 0).
- 6 -