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Company Registration No. SC631443 (Scotland)
8DD COMPANY LIMITED Unaudited accounts for the year ended 31 May 2024
8DD COMPANY LIMITED Unaudited accounts Contents
Page
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8DD COMPANY LIMITED Company Information for the year ended 31 May 2024
Director
Mrs Amporn Uddoung
Company Number
SC631443 (Scotland)
Registered Office
125 NEW ROAD AYR KA8 8DD SCOTLAND
Accountants
Kapook Accountancy Certified Practising Accountants (ICPA) 94 Caledonian Road London N1 9DN
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8DD COMPANY LIMITED Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
13,064 
17,418 
Current assets
Inventories
1,105 
1,048 
Cash at bank and in hand
89,127 
1,800 
90,232 
2,848 
Creditors: amounts falling due within one year
(55,801)
(8,909)
Net current assets/(liabilities)
34,431 
(6,061)
Net assets
47,495 
11,357 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
47,395 
11,257 
Shareholders' funds
47,495 
11,357 
For the year ending 31 May 2024 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 director acknowledges her 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 and authorised for issue on 5 August 2024 and were signed on its behalf by
Mrs Amporn Uddoung Director Company Registration No. SC631443
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8DD COMPANY LIMITED Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
8DD COMPANY LIMITED is a private company, limited by shares, registered in Scotland, registration number SC631443. The registered office is 125 NEW ROAD, AYR, KA8 8DD, SCOTLAND.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Method
Fixtures & fittings
25% Reducing Method
Computer equipment
25% Reducing Method
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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8DD COMPANY LIMITED Notes to the Accounts for the year ended 31 May 2024
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2023
3,936 
49,245 
1,074 
54,255 
At 31 May 2024
3,936 
49,245 
1,074 
54,255 
Depreciation
At 1 June 2023
2,439 
33,664 
734 
36,837 
Charge for the year
374 
3,895 
85 
4,354 
At 31 May 2024
2,813 
37,559 
819 
41,191 
Net book value
At 31 May 2024
1,123 
11,686 
255 
13,064 
At 31 May 2023
1,497 
15,581 
340 
17,418 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
7,369 
6,376 
Taxes and social security
9,946 
2,533 
Loans from directors
38,486 
- 
55,801 
8,909 
6
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
7
Average number of employees
During the year the average number of employees was 3 (2023: 5).
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