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REGISTERED NUMBER: SC513726 (Scotland)















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 NOVEMBER 2023

FOR

DOURIE HOLDINGS LIMITED

DOURIE HOLDINGS LIMITED (REGISTERED NUMBER: SC513726)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 NOVEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


DOURIE HOLDINGS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 28 NOVEMBER 2023







DIRECTORS: Rory H Christie
Gregor R Christie





SECRETARY: Rory H Christie





REGISTERED OFFICE: Monreith Estate Office
Port William
Newton Stewart
WIGTOWNSHIRE
DG8 9LB





REGISTERED NUMBER: SC513726 (Scotland)





AUDITORS: Galbraith Pritchards
Chartered Accountants & Statutory Auditor
20 Barns Street
Ayr
Ayrshire
KA7 1XA

DOURIE HOLDINGS LIMITED (REGISTERED NUMBER: SC513726)

BALANCE SHEET
28 NOVEMBER 2023

28/11/23 28/11/22
Notes £    £    £    £   
FIXED ASSETS
Investments 4 6,834,600 6,834,600

CURRENT ASSETS
Cash at bank 4,570 4,844

CREDITORS
Amounts falling due within one year 5 5,448 5,381
NET CURRENT LIABILITIES (878 ) (537 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

6,833,722

6,834,063

CAPITAL AND RESERVES
Called up share capital 11,602 11,602
Share premium 5,990,040 5,990,040
Retained earnings 832,080 832,421
SHAREHOLDERS' FUNDS 6,833,722 6,834,063

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 12 August 2024 and were signed on its behalf by:




Gregor R Christie - Director



Rory H Christie - Director


DOURIE HOLDINGS LIMITED (REGISTERED NUMBER: SC513726)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 NOVEMBER 2023


1. STATUTORY INFORMATION

Dourie Holdings 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.

CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY
In the application of the company's accounting policies, which are described in note 2, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

Covid 19 is one of the most significant economic events for the UK, and at this date its effects are subject to unprecedented levels of uncertainty of outcomes, with the full range of possible effects unknown. However, no company should be expected to predict the unknowable factors or all possible future implications for its business and this is particularly the case in relation to Covid 19.

INVESTMENTS IN SUBSIDIARIES
Investments in subsidiaries are accounted for at cost less impairment.

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.

FINANCIAL INSTRUMENTS
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

DOURIE HOLDINGS LIMITED (REGISTERED NUMBER: SC513726)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 NOVEMBER 2023


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 29 November 2022
and 28 November 2023 6,834,600
NET BOOK VALUE
At 28 November 2023 6,834,600
At 28 November 2022 6,834,600

The company's investments at the Balance Sheet date in the share capital of companies include the following:

The Dourie Farming Company Ltd
Registered office: Monreith Estate Office, Port William, Wigtownshire, DG8 9LB
Nature of business: Livestock farming and milk production.
%
Class of shares: holding
Ordinary 100.00
28/11/23 28/11/22
£    £   
Aggregate capital and reserves 1,821,346 1,902,289
Profit for the year 31,057 621,877

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28/11/23 28/11/22
£    £   
Amounts owed to group undertakings 4,928 4,928
Other creditors 520 453
5,448 5,381

6. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Marguerite Roos BAcc CA (Senior Statutory Auditor)
for and on behalf of Galbraith Pritchards

7. FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

DOURIE HOLDINGS LIMITED (REGISTERED NUMBER: SC513726)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 NOVEMBER 2023


8. ULTIMATE CONTROLLING PARTY

The controlling party is Rory H Christie.