1 December 2022 false No description of principal activity Taxfiler 2024.5 SC451885business:PrivateLimitedCompanyLtd2022-12-012023-11-30 SC4518852022-11-30 SC4518852022-12-012023-11-30 SC451885business:AuditExemptWithAccountantsReport2022-12-012023-11-30 SC451885business:FilletedAccounts2022-12-012023-11-30 SC4518852023-11-30 SC451885business:Director12022-12-012023-11-30 SC451885business:CompanySecretary12022-12-012023-11-30 SC451885business:RegisteredOffice2022-12-012023-11-30 SC4518852022-11-30 SC451885core:WithinOneYear2023-11-30 SC451885core:WithinOneYear2022-11-30 SC451885core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 SC451885core:ShareCapitalcore:PreviouslyStatedAmount2022-11-30 SC451885core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 SC451885core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-11-30 SC451885core:PreviouslyStatedAmount2023-11-30 SC451885core:PreviouslyStatedAmount2022-11-30 SC451885business:SmallEntities2022-12-012023-11-30 SC451885countries:Scotland2022-12-012023-11-30 SC451885core:PlantMachinery2022-12-012023-11-30 SC451885core:FurnitureFittings2022-12-012023-11-30 SC451885core:Goodwill2022-11-30 SC451885core:Goodwill2023-11-30 SC451885core:PlantMachinery2022-11-30 SC451885core:MotorVehicles2022-11-30 SC451885core:FurnitureFittings2022-11-30 SC451885core:MotorVehicles2022-12-012023-11-30 SC451885core:PlantMachinery2023-11-30 SC451885core:MotorVehicles2023-11-30 SC451885core:FurnitureFittings2023-11-30 SC451885business:Director112022-12-012023-11-30 SC451885business:Director112022-11-30 SC451885business:Director112023-11-30 SC4518852021-12-012022-11-30 iso4217:GBP xbrli:pure
Company Registration No. SC451885 (Scotland)
D & C SUPPLIES LIMITED Unaudited accounts for the year ended 30 November 2023
D & C SUPPLIES LIMITED Unaudited accounts Contents
Page
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D & C SUPPLIES LIMITED Company Information for the year ended 30 November 2023
Director
Craig Rafferty
Secretary
Heather Rafferty
Company Number
SC451885 (Scotland)
Registered Office
5 Wellington Road Bishopbriggs Glasgow G64 2SA Scotland
Accountants
Malcolm Shepherd & Co Ltd C.A. 151 Kirkintilloch Road Bishopbriggs Glasgow G64 2LS
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D & C SUPPLIES LIMITED Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
90,360 
4,284 
Current assets
Inventories
232,123 
226,182 
Debtors
222,722 
182,245 
Cash at bank and in hand
844,117 
524,376 
1,298,962 
932,803 
Creditors: amounts falling due within one year
(192,621)
(123,271)
Net current assets
1,106,341 
809,532 
Net assets
1,196,701 
813,816 
Capital and reserves
Called up share capital
101 
101 
Profit and loss account
1,196,600 
813,715 
Shareholders' funds
1,196,701 
813,816 
For the year ending 30 November 2023 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 23 July 2024 and were signed on its behalf by
Craig Rafferty Director Company Registration No. SC451885
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D & C SUPPLIES LIMITED Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
D & C SUPPLIES LIMITED is a private company, limited by shares, registered in Scotland, registration number SC451885. The registered office is 5 Wellington Road, Bishopbriggs, Glasgow, G64 2SA, 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
25% p.a. reducing balance
Fixtures & fittings
25% p.a. reducing balance basis
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 December 2022
65,000 
At 30 November 2023
65,000 
Amortisation
At 1 December 2022
65,000 
At 30 November 2023
65,000 
Net book value
At 30 November 2023
- 
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D & C SUPPLIES LIMITED Notes to the Accounts for the year ended 30 November 2023
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 December 2022
- 
- 
13,971 
13,971 
Additions
1,125 
106,701 
8,369 
116,195 
At 30 November 2023
1,125 
106,701 
22,340 
130,166 
Depreciation
At 1 December 2022
- 
- 
9,687 
9,687 
Charge for the year
281 
26,675 
3,163 
30,119 
At 30 November 2023
281 
26,675 
12,850 
39,806 
Net book value
At 30 November 2023
844 
80,026 
9,490 
90,360 
At 30 November 2022
- 
- 
4,284 
4,284 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
202,098 
161,559 
Accrued income and prepayments
20,624 
20,686 
222,722 
182,245 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
69,652 
34,460 
Trade creditors
9,536 
7,699 
Taxes and social security
103,001 
59,649 
Other creditors
4,925 
4,600 
Loans from directors
1,445 
12,922 
Accruals
4,062 
3,941 
192,621 
123,271 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Craig Rafferty
Cash advance
- 
1,106 
- 
1,106 
- 
1,106 
- 
1,106 
Interest free and repayable on demand
9
Average number of employees
During the year the average number of employees was 6 (2022: 6).
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