1 May 2023 false No description of principal activity Taxfiler 2024.5 SC532542business:PrivateLimitedCompanyLtd2023-05-012024-04-30 SC5325422023-04-30 SC5325422023-05-012024-04-30 SC532542business:AuditExempt-NoAccountantsReport2023-05-012024-04-30 SC532542business:FilletedAccounts2023-05-012024-04-30 SC5325422024-04-30 SC532542business:Director12023-05-012024-04-30 SC532542business:RegisteredOffice2023-05-012024-04-30 SC5325422023-04-30 SC532542core:WithinOneYear2024-04-30 SC532542core:WithinOneYear2023-04-30 SC532542core:AfterOneYear2024-04-30 SC532542core:AfterOneYear2023-04-30 SC532542core:ShareCapitalcore:PreviouslyStatedAmount2024-04-30 SC532542core:ShareCapitalcore:PreviouslyStatedAmount2023-04-30 SC532542core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-04-30 SC532542core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-04-30 SC532542core:PreviouslyStatedAmount2024-04-30 SC532542core:PreviouslyStatedAmount2023-04-30 SC532542business:SmallEntities2023-05-012024-04-30 SC532542countries:Scotland2023-05-012024-04-30 SC532542core:PlantMachinery2023-05-012024-04-30 SC532542core:PlantMachinery2023-04-30 SC532542core:PlantMachinery2024-04-30 SC5325422022-05-012023-04-30 iso4217:GBP xbrli:pure
Company Registration No. SC532542 (Scotland)
Dmd Imports Ltd Unaudited accounts for the year ended 30 April 2024
Dmd Imports Ltd Unaudited accounts Contents
Page
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Dmd Imports Ltd Company Information for the year ended 30 April 2024
Director
Michael Duffy
Company Number
SC532542 (Scotland)
Registered Office
32 Moorfield Road Prestwick KA9 2HW Scotland
Accountants
Fletcher and Banks Accountants Ltd 32 Moorfield Road Prestwick KA9 2HW
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Dmd Imports Ltd Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,024 
1,280 
Current assets
Inventories
92,752 
90,206 
Debtors
56,411 
58,924 
Cash at bank and in hand
38,511 
9,112 
187,674 
158,242 
Creditors: amounts falling due within one year
(50,534)
(46,833)
Net current assets
137,140 
111,409 
Total assets less current liabilities
138,164 
112,689 
Creditors: amounts falling due after more than one year
(10,833)
(20,833)
Net assets
127,331 
91,856 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
127,231 
91,756 
Shareholders' funds
127,331 
91,856 
For the year ending 30 April 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 his 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 6 June 2024 and were signed on its behalf by
Michael Duffy Director Company Registration No. SC532542
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Dmd Imports Ltd Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
Dmd Imports Ltd is a private company, limited by shares, registered in Scotland, registration number SC532542. The registered office is 32 Moorfield Road, , Prestwick, KA9 2HW, 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.
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
20% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 May 2023
2,000 
At 30 April 2024
2,000 
Depreciation
At 1 May 2023
720 
Charge for the year
256 
At 30 April 2024
976 
Net book value
At 30 April 2024
1,024 
At 30 April 2023
1,280 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
54,911 
57,424 
Accrued income and prepayments
1,500 
1,500 
56,411 
58,924 
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Dmd Imports Ltd Notes to the Accounts for the year ended 30 April 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
10,000 
10,000 
VAT
17,252 
14,864 
Taxes and social security
8,381 
7,068 
Loans from directors
14,901 
14,901 
50,534 
46,833 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
10,833 
20,833 
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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