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T H DALLING LIMITED

Registered Number
SC516955
(Scotland)

Unaudited Financial Statements for the Year ended
30 September 2023

T H DALLING LIMITED
Company Information
for the year from 1 October 2022 to 30 September 2023

Director

WHITE, Alexander

Registered Address

5 Burns Statue Square
Ayr
KA7 1SU

Registered Number

SC516955 (Scotland)
T H DALLING LIMITED
Balance Sheet as at
30 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3347513
347513
Current assets
Stocks47,39454,000
Debtors51,87461,874
Cash at bank and on hand3,99612,090
103,264127,964
Creditors amounts falling due within one year5(161,765)(156,077)
Net current assets (liabilities)(58,501)(28,113)
Total assets less current liabilities(58,154)(27,600)
Creditors amounts falling due after one year6(13,632)(23,458)
Net assets(71,786)(51,058)
Capital and reserves
Called up share capital100100
Profit and loss account(71,886)(51,158)
Shareholders' funds(71,786)(51,058)
The financial statements were approved and authorised for issue by the Director on 20 February 2024, and are signed on its behalf by:
WHITE, Alexander
Director
Registered Company No. SC516955
T H DALLING LIMITED
Notes to the Financial Statements
for the year ended 30 September 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment5
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year22
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 October 22833
At 30 September 23833
Depreciation and impairment
At 01 October 22319
Charge for year167
At 30 September 23486
Net book value
At 30 September 23347
At 30 September 22513
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables32,71942,719
Other debtors19,15519,155
Total51,87461,874
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables40,55435,706
Bank borrowings and overdrafts10,64810,648
Taxation and social security3,1952,354
Other creditors107,368107,369
Total161,765156,077
6.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts13,63223,458
Total13,63223,458