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REGISTERED NUMBER: SC423882 (Scotland)















DE:STRUKT STUDIO LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024






DE:STRUKT STUDIO LIMITED (REGISTERED NUMBER: SC423882)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 May 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


DE:STRUKT STUDIO LIMITED

COMPANY INFORMATION
For The Year Ended 31 May 2024







DIRECTORS: R Chapman
C M Chapman





REGISTERED OFFICE: 44 Ogilvie Way
Livingston
EH54 8HN





REGISTERED NUMBER: SC423882 (Scotland)





ACCOUNTANTS: Benham Conway & Co
16 Royal Crescent
Glasgow
G3 7SL

DE:STRUKT STUDIO LIMITED (REGISTERED NUMBER: SC423882)

BALANCE SHEET
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,376 2,316

CURRENT ASSETS
Debtors 5 4,861 7,670
Cash at bank 54,359 52,574
59,220 60,244
CREDITORS
Amounts falling due within one year 6 26,888 24,863
NET CURRENT ASSETS 32,332 35,381
TOTAL ASSETS LESS CURRENT
LIABILITIES

33,708

37,697

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 33,608 37,597
SHAREHOLDERS' FUNDS 33,708 37,697

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps 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 Sections 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 August 2024 and were signed on its behalf by:





R Chapman - Director


DE:STRUKT STUDIO LIMITED (REGISTERED NUMBER: SC423882)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 May 2024


1. STATUTORY INFORMATION

De:Strukt Studio 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.

Turnover
Turnover represents net value of services provided excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 25% on cost

Taxation
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 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2023
and 31 May 2024 10,889
DEPRECIATION
At 1 June 2023 8,573
Charge for year 940
At 31 May 2024 9,513
NET BOOK VALUE
At 31 May 2024 1,376
At 31 May 2023 2,316

DE:STRUKT STUDIO LIMITED (REGISTERED NUMBER: SC423882)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 May 2024


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 4,861 7,670

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Director's loan account 131 125
Taxation and social security 24,557 22,738
Other creditors 2,200 2,000
26,888 24,863

7. RELATED PARTY DISCLOSURES

At 31 May 2024 the company's director had provided the company with an interest free loan of £131 (2023, £125). There are no fixed repayment terms for this loan.