2022-08-01 SC703287 2023-07-31 SC703287 2022-08-01 2023-07-31 SC703287 2022-07-31 SC703287 2021-07-04 2022-07-31 SC703287 uk-core:WithinOneYear uk-bus:Original 2022-07-31 SC703287 uk-core:WithinOneYear uk-bus:Original 2023-07-31 SC703287 uk-core:AfterOneYear uk-bus:Original 2022-07-31 SC703287 uk-core:AfterOneYear uk-bus:Original 2023-07-31 SC703287 uk-core:ShareCapital uk-bus:Original 2023-07-31 SC703287 uk-core:ShareCapital uk-bus:Original 2022-07-31 SC703287 uk-core:RetainedEarningsAccumulatedLosses uk-bus:Original 2023-07-31 SC703287 uk-core:RetainedEarningsAccumulatedLosses uk-bus:Original 2022-07-31 SC703287 uk-bus:Director1 uk-bus:Original 2022-08-01 2023-07-31 SC703287 uk-core:Buildings uk-bus:Original 2022-08-01 2023-07-31 iso4217:GBP xbrli:pure SC703287 uk-bus:AuditExemptWithAccountantsReport uk-bus:Original 2022-08-01 2023-07-31 SC703287 uk-bus:FRS102 uk-bus:Original 2022-08-01 2023-07-31 SC703287 uk-bus:FilletedAccounts uk-bus:Original 2022-08-01 2023-07-31 SC703287 uk-bus:PrivateLimitedCompanyLtd uk-bus:Original 2022-08-01 2023-07-31
DIFK Ltd
Registered Number:SC703287
For the year ended 31 July 2023
Scotland
Unaudited Financial Statements
2
For the year ended 31 July 2023
DIFK Ltd
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Registered Number :
SC703287
As at 31 July 2023
DIFK Ltd
Statement of Financial Position
£
£
2022
2023
Notes
Fixed assets
Property, plant and equipment
210,160
210,130
2
210,160
210,130
Current assets
Trade and other receivables
250
250
3
5,341
Cash and cash equivalents
8,429
8,679
5,591
Trade and other payables: amounts falling due within one
year
(122,488)
(122,518)
4
(116,897)
(113,839)
Net current liabilities
Total assets less current liabilities
96,321
93,233
Trade and other payables: amounts falling due after more
than one year
(125,982)
(125,982)
5
(29,661)
Net liabilities
(32,749)
Capital and reserves
Called up share capital
4
4
Retained earnings
(29,665)
(32,753)
(29,661)
(32,749)
Shareholders' funds
For the year ended 31 July 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 of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006
The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Fiona Howie Director
These financial statements were approved and authorised for issue by the Board on 26 February 2024 and were signed by:
The notes form part of these financial statements
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4
For the year ended 31 July 2023
DIFK Ltd
Notes to the Financial Statements
Statutory Information
DIFK Ltd is a private limited company, limited by shares, domiciled in Scotland, registration number SC703287.
Registered address:
109 Kingsknowe Road North
Edinburgh
EH14 2DQ
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Property, plant and equipment
Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings
0%
2. Property, plant and equipment
Land and
Buildings
£
Cost or
valuation
At 01 August 2022
210,130
30
Additions
At 31 July 2023
210,160
At 31 July 2023
Net book value
210,160
At 31 July 2022
210,130
3. Trade and other receivables
2022
2023
£
£
Other debtors
250
250
2 of 3
5
For the year ended 31 July 2023
DIFK Ltd
Notes to the Financial Statements Continued
4. Trade and other payables: amounts falling due within one year
2022
2023
£
£
Other creditors
122,518
122,488
5. Trade and other payables: amounts falling due after more than one year
2022
2023
£
£
Bank loans and overdraft (secured)
125,982
125,982
6. Average number of persons employed
During the year the average number of employees was 0
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