2023-04-012024-03-312024-03-31falseSC338034DORTEX (SCOTLAND) 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DORTEX (SCOTLAND) LTD.

Registered Number
SC338034
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2024

DORTEX (SCOTLAND) LTD.
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

STEVENSON, Colin

Company Secretary

STEVENSON, Lesley

Registered Address

4d Auchingramont Road
Hamilton
ML3 6JT

Place of Business

7 Hillhouseridge Road

Shotts

ML7 4BX


Registered Number

SC338034 (Scotland)
DORTEX (SCOTLAND) LTD.
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets429,177903
29,177903
Current assets
Debtors542,97474,509
Cash at bank and on hand11,49211,568
54,46686,077
Creditors amounts falling due within one year6(44,239)(51,930)
Net current assets (liabilities)10,22734,147
Total assets less current liabilities39,40435,050
Creditors amounts falling due after one year7(12,782)(21,905)
Provisions for liabilities8(5,544)(305)
Net assets21,07812,840
Capital and reserves
Called up share capital100100
Profit and loss account20,97812,740
Shareholders' funds21,07812,840
The financial statements were approved and authorised for issue by the Director on 7 November 2024, and are signed on its behalf by:
STEVENSON, Colin
Director
Registered Company No. SC338034
DORTEX (SCOTLAND) LTD.
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations 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. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the service at the balance sheet date.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery25
Vehicles25
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

20242023
Average number of employees during the year44
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 April 2310,00010,000
At 31 March 2410,00010,000
Amortisation and impairment
At 01 April 2310,00010,000
At 31 March 2410,00010,000
Net book value
At 31 March 24--
At 31 March 23--
4.Tangible fixed assets

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 April 233,1669,00012,166
Additions-38,00038,000
At 31 March 243,16647,00050,166
Depreciation and impairment
At 01 April 232,9018,36211,263
Charge for year669,6609,726
At 31 March 242,96718,02220,989
Net book value
At 31 March 2419928,97829,177
At 31 March 23265638903
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables32,99730,941
Amounts owed by associates and joint ventures / participating interests7,903-
Other debtors2,07443,568
Total42,97474,509
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables16,87115,987
Bank borrowings and overdrafts9,3009,300
Amounts owed to related parties-686
Taxation and social security8,72116,155
Other creditors6,1476,802
Accrued liabilities and deferred income3,2003,000
Total44,23951,930
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts12,78221,905
Total12,78221,905
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)5,544305
Total5,544305
9.Related party transactions
During the year, the company received an interest free loan from the director amounting to £7,903 (2023: £686).