1 July 2023 false No description of principal activity Taxfiler 2024.5 SC286100business:PrivateLimitedCompanyLtd2023-07-012024-06-30 SC2861002023-06-30 SC2861002023-07-012024-06-30 SC286100business:AuditExempt-NoAccountantsReport2023-07-012024-06-30 SC286100business:FilletedAccounts2023-07-012024-06-30 SC2861002024-06-30 SC2861002023-06-30 SC286100core:WithinOneYear2024-06-30 SC286100core:WithinOneYear2023-06-30 SC286100core:AfterOneYear2024-06-30 SC286100core:AfterOneYear2023-06-30 SC286100core:ShareCapitalcore:PreviouslyStatedAmount2024-06-30 SC286100core:ShareCapitalcore:PreviouslyStatedAmount2023-06-30 SC286100core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-06-30 SC286100core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-06-30 SC286100core:PreviouslyStatedAmount2024-06-30 SC286100core:PreviouslyStatedAmount2023-06-30 SC286100business:SmallEntities2023-07-012024-06-30 SC286100business:Director12023-07-012024-06-30 SC286100countries:Scotland2023-07-012024-06-30 SC286100business:RegisteredOffice2023-07-012024-06-30 SC286100core:LandBuildings2023-06-30 SC286100core:PlantMachinery2023-06-30 SC286100core:LandBuildings2024-06-30 SC286100core:PlantMachinery2024-06-30 SC286100core:LandBuildings2023-07-012024-06-30 SC286100core:PlantMachinery2023-07-012024-06-30 SC2861002022-07-012023-06-30 iso4217:GBP xbrli:pure
Durno Limited Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
30,628 
32,050 
Current assets
Debtors
7,652 
24,148 
Cash at bank and in hand
115,671 
43,509 
123,323 
67,657 
Creditors: amounts falling due within one year
(60,794)
(10,113)
Net current assets
62,529 
57,544 
Total assets less current liabilities
93,157 
89,594 
Creditors: amounts falling due after more than one year
(121,728)
(171,671)
Net liabilities
(28,571)
(82,077)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(28,671)
(82,177)
Shareholders' funds
(28,571)
(82,077)
For the year ending 30 June 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 17 October 2024 and were signed on its behalf by
Vivienne Smith Director Company Registration No. SC286100
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Durno Limited Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
Durno Limited is a private company, limited by shares, registered in Scotland, registration number SC286100. The registered office is Westview Bungalow Main Street, Garmond, Turriff, AB53 5TQ.
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:
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 July 2023
48,853 
10,121 
58,974 
At 30 June 2024
48,853 
10,121 
58,974 
Depreciation
At 1 July 2023
17,673 
9,251 
26,924 
Charge for the year
1,248 
174 
1,422 
At 30 June 2024
18,921 
9,425 
28,346 
Net book value
At 30 June 2024
29,932 
696 
30,628 
At 30 June 2023
31,180 
870 
32,050 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
7,652 
25,012 
Accrued income and prepayments
- 
(864)
7,652 
24,148 
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Durno Limited Notes to the Accounts for the year ended 30 June 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
3,902 
10,113 
Trade creditors
55,692 
- 
Accruals
1,200 
- 
60,794 
10,113 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Loans from directors
121,728 
171,671 
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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