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REGISTERED NUMBER: SC342342 (Scotland)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

D DUFF (ABERDEEN) LIMITED

D DUFF (ABERDEEN) LIMITED (REGISTERED NUMBER: SC342342)

Contents of the Financial Statements
for the Year Ended 30 April 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


D DUFF (ABERDEEN) LIMITED

Company Information
for the Year Ended 30 April 2024







DIRECTORS: D M Duff
P Duff





REGISTERED OFFICE: 17 Migvie Gardens
Kingswells
Aberdeen
AB15 8GB





REGISTERED NUMBER: SC342342 (Scotland)






D DUFF (ABERDEEN) LIMITED (REGISTERED NUMBER: SC342342)

Balance Sheet
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Investment property 5 119,792 119,792
119,792 119,792

CURRENT ASSETS
Debtors 6 - 132
Cash at bank 29,181 29,378
29,181 29,510
CREDITORS
Amounts falling due within one year 7 46,804 43,081
NET CURRENT LIABILITIES (17,623 ) (13,571 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

102,169

106,221

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 101,969 106,021
SHAREHOLDERS' FUNDS 102,169 106,221

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 30 September 2024 and were signed on its behalf by:



D M Duff - Director


D DUFF (ABERDEEN) LIMITED (REGISTERED NUMBER: SC342342)

Notes to the Financial Statements
for the Year Ended 30 April 2024


1. STATUTORY INFORMATION

D Duff (Aberdeen) 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Acquired goodwill is written off in equal instalments over its estimated useful economic life of 5 years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Investment property
In accordance with Section 1A "Small Entities" of Financial Reporting Standard 102 no depreciation is provided in respect of freehold properties held as investments. This is a departure from the requirements of the Companies Act 2006 which requires all properties to be depreciated. Such properties are held for investment and not for consumption and the director consider that to depreciate them would not give a true and fair view.

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.

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.

D DUFF (ABERDEEN) LIMITED (REGISTERED NUMBER: SC342342)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


2. ACCOUNTING POLICIES - continued

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 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 50,000
AMORTISATION
At 1 May 2023
and 30 April 2024 50,000
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 May 2023
and 30 April 2024 125,000
DEPRECIATION
At 1 May 2023
and 30 April 2024 5,208
NET BOOK VALUE
At 30 April 2024 119,792
At 30 April 2023 119,792

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors - 132

D DUFF (ABERDEEN) LIMITED (REGISTERED NUMBER: SC342342)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security (62 ) (62 )
Other creditors 46,866 43,143
46,804 43,081

8. ULTIMATE CONTROLLING PARTY

The controlling party is D M Duff.