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REGISTERED NUMBER: SC697370 (Scotland)















Distillery Design Services Ltd

Financial Statements For The Year Ended 31 May 2024






Distillery Design Services Ltd (Registered number: SC697370)






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


Distillery Design Services Ltd

Company Information
For The Year Ended 31 May 2024







DIRECTOR: E A Fraser



REGISTERED OFFICE: 4 North Guildry Street
Elgin
Moray
IV30 1JR



REGISTERED NUMBER: SC697370 (Scotland)



ACCOUNTANTS: Cathedral Accountancy
4 North Guildry Street
Elgin
Moray
IV30 1JR



BANKERS: HSBC
1 Centenary Square
Birmingham
B1 1HQ

Distillery Design Services Ltd (Registered number: SC697370)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 291 355

CURRENT ASSETS
Debtors 5 6,640 6,895
Cash at bank 13,357 14,641
19,997 21,536
CREDITORS
Amounts falling due within one year 6 10,792 10,149
NET CURRENT ASSETS 9,205 11,387
TOTAL ASSETS LESS CURRENT
LIABILITIES

9,496

11,742

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 8 9,396 11,642
SHAREHOLDERS' FUNDS 9,496 11,742

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 director acknowledges his 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 director and authorised for issue on 31 July 2024 and were signed by:





E A Fraser - Director


Distillery Design Services Ltd (Registered number: SC697370)

Notes to the Financial Statements
For The Year Ended 31 May 2024

1. STATUTORY INFORMATION

Distillery Design Services Ltd 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

Taxation
Taxation for the year comprises current and deferred 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 or deferred 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 ) .

Distillery Design Services Ltd (Registered number: SC697370)

Notes to the Financial Statements - continued
For The Year Ended 31 May 2024

4. TANGIBLE FIXED ASSETS
Equipment
£   
COST
At 1 June 2023 899
Additions 309
At 31 May 2024 1,208
DEPRECIATION
At 1 June 2023 544
Charge for year 373
At 31 May 2024 917
NET BOOK VALUE
At 31 May 2024 291
At 31 May 2023 355

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 6,640 6,895

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Taxation and social security 7,581 8,203
Other creditors 3,211 1,946
10,792 10,149

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.5.24 31.5.23
value: £    £   
80 Ordinary 1 80 80
10 Ordinary A 1 10 10
10 Ordinary B 1 10 10
100 100

Distillery Design Services Ltd (Registered number: SC697370)

Notes to the Financial Statements - continued
For The Year Ended 31 May 2024

8. RESERVES
Retained
earnings
£   

At 1 June 2023 11,642
Profit for the year 32,254
Dividends (34,500 )
At 31 May 2024 9,396

9. RELATED PARTY DISCLOSURES

During the year, total dividends of £17,250 (2023 - £11,500) were paid to the director .

As at 31 May 2023 the company owed the director £571. During the year the company met expenditure of £242 on behalf of the director. As at 31 May 2024 the company owed the director £329. This loan is interest free and has no fixed terms of repayment.