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REGISTERED NUMBER: SC162469 (Scotland)





















Unaudited Financial Statements

For The Year Ended 31 March 2024

for

Dougan Commercial Roofers Limited

Dougan Commercial Roofers Limited (Registered number: SC162469)






Contents of the Financial Statements
For The Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 6

Dougan Commercial Roofers Limited

Company Information
For The Year Ended 31 March 2024







DIRECTOR: Edward Dougan





SECRETARY: Elaine Dougan





REGISTERED OFFICE: 1 Cambuslang Court
Cambuslang
Glasgow
G32 8FH





REGISTERED NUMBER: SC162469 (Scotland)





ACCOUNTANTS: Atkinson Donnelly LLP
1 Cambuslang Court
Cambuslang
Glasgow
Strathclyde
G32 8FH

Dougan Commercial Roofers Limited (Registered number: SC162469)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 37,390 28,605

CURRENT ASSETS
Debtors 5 25,400 29,770
Cash at bank and in hand 260,144 253,438
285,544 283,208
CREDITORS
Amounts falling due within one year 6 143,162 159,411
NET CURRENT ASSETS 142,382 123,797
TOTAL ASSETS LESS CURRENT
LIABILITIES

179,772

152,402

PROVISIONS FOR LIABILITIES 9,348 5,435
NET ASSETS 170,424 146,967

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 170,324 146,867
SHAREHOLDERS' FUNDS 170,424 146,967

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

Dougan Commercial Roofers Limited (Registered number: SC162469)

Balance Sheet - continued
31 March 2024


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 28 August 2024 and were signed by:





Edward Dougan - Director


Dougan Commercial Roofers Limited (Registered number: SC162469)

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

1. STATUTORY INFORMATION

Dougan Commercial Roofers 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Financial instruments
Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Cash and Bank Balances
Cash and bank balances are measured at the transaction price.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 4 (2023 - 4 ) .

Dougan Commercial Roofers Limited (Registered number: SC162469)

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

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2023 4,008 57,069 5,250 66,327
Additions - 17,950 553 18,503
Disposals (400 ) (16,650 ) - (17,050 )
At 31 March 2024 3,608 58,369 5,803 67,780
DEPRECIATION
At 1 April 2023 4,008 29,237 4,477 37,722
Charge for year - 6,423 332 6,755
Eliminated on disposal (400 ) (13,687 ) - (14,087 )
At 31 March 2024 3,608 21,973 4,809 30,390
NET BOOK VALUE
At 31 March 2024 - 36,396 994 37,390
At 31 March 2023 - 27,832 773 28,605

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 22,498 26,820
Other debtors 2,902 2,950
25,400 29,770

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 24,600 12,160
Taxation and social security 50,016 44,108
Other creditors 68,546 103,143
143,162 159,411

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Dougan Commercial Roofers Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dougan Commercial Roofers Limited for the year ended 31 March 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the director of Dougan Commercial Roofers Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Dougan Commercial Roofers Limited and state those matters that we have agreed to state to the director of Dougan Commercial Roofers Limited in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Dougan Commercial Roofers Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Dougan Commercial Roofers Limited. You consider that Dougan Commercial Roofers Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Dougan Commercial Roofers Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Atkinson Donnelly LLP
1 Cambuslang Court
Cambuslang
Glasgow
Strathclyde
G32 8FH


28 August 2024