Company Registration No. SC430571 (Scotland)
DELIGINGER LTD
Unaudited accounts
for the year ended 31 August 2023
DELIGINGER LTD
Unaudited accounts
Contents
DELIGINGER LTD
Company Information
for the year ended 31 August 2023
Directors
Mr E Ecrepont
Mrs F Ecrepont
Mrs E McCoard (Kerr)
Company Number
SC430571 (Scotland)
Registered Office
55 FORT STREET
AYR
KA7 1DH
Accountants
McMorland & Co FTCA Limited
24 York Street
Ayr
KA8 8AZ
DELIGINGER LTD
Accountants' report
Accountants' report to the board of directors of DELIGINGER LTD on the preparation of the unaudited statutory accounts for the year ended 31 August 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
DELIGINGER LTD for the year ended
31 August 2023 as set out on pages
5 -
8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of DELIGINGER LTD, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of DELIGINGER LTD and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DELIGINGER LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that DELIGINGER LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of DELIGINGER LTD. You consider that DELIGINGER LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of DELIGINGER LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
McMorland & Co FTCA Limited
24 York Street
Ayr
KA8 8AZ
3 April 2024
DELIGINGER LTD
Statement of financial position
as at 31 August 2023
Cash at bank and in hand
1,256
2,506
Creditors: amounts falling due within one year
(6,249)
(7,052)
Net current liabilities
(2,783)
(1,317)
Net liabilities
(1,886)
(62)
Called up share capital
2,000
2,000
Profit and loss account
(3,886)
(2,062)
Shareholders' funds
(1,886)
(62)
For the year ending 31 August 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 directors acknowledge their 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 of Directors and authorised for issue on 3 April 2024 and were signed on its behalf by
Mr E Ecrepont
Director
Company Registration No. SC430571
DELIGINGER LTD
Notes to the Accounts
for the year ended 31 August 2023
DELIGINGER LTD is a private company, limited by shares, registered in Scotland, registration number SC430571. The registered office is 55 FORT STREET, AYR, KA7 1DH.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% Straight Line
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
Taxation for the year comprises current tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
DELIGINGER LTD
Notes to the Accounts
for the year ended 31 August 2023
4
Tangible fixed assets
Fixtures & fittings
At 1 September 2022
16,010
At 1 September 2022
14,755
Finished goods
1,000
1,000
Amounts falling due within one year
7
Creditors: amounts falling due within one year
2023
2022
Taxes and social security
204
140
Other creditors
6,000
6,000
Loans from directors
45
45
Allotted, called up and fully paid:
2,000 Ordinary shares of £1 each
2,000
2,000
The company owes a liability of £45 to Mrs F. Ecrepont at the year end (2022 - £45).
DELIGINGER LTD
Notes to the Accounts
for the year ended 31 August 2023
10
Transactions with related parties
The company owes a liability of £6,000 to Mr M McCoard, husband of Mrs E McCoard, at the year end (2022 - £6,000).
11
Average number of employees
During the year the average number of employees was 2 (2022: 2).