1 June 2023 false No description of principal activity Taxfiler 2024.6 SC339445business:PrivateLimitedCompanyLtd2023-06-012024-05-31 SC3394452023-05-31 SC3394452023-06-012024-05-31 SC339445business:AuditExempt-NoAccountantsReport2023-06-012024-05-31 SC339445business:FilletedAccounts2023-06-012024-05-31 SC3394452024-05-31 SC339445business:Director12023-06-012024-05-31 SC339445business:RegisteredOffice2023-06-012024-05-31 SC3394452023-05-31 SC339445core:WithinOneYear2024-05-31 SC339445core:WithinOneYear2023-05-31 SC339445core:ShareCapitalcore:PreviouslyStatedAmount2024-05-31 SC339445core:ShareCapitalcore:PreviouslyStatedAmount2023-05-31 SC339445core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-05-31 SC339445core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-05-31 SC339445core:PreviouslyStatedAmount2024-05-31 SC339445core:PreviouslyStatedAmount2023-05-31 SC339445business:SmallEntities2023-06-012024-05-31 SC339445countries:Scotland2023-06-012024-05-31 SC339445core:LandBuildings2023-06-012024-05-31 SC339445core:MotorVehicles2023-06-012024-05-31 SC339445core:FurnitureFittings2023-06-012024-05-31 SC339445core:LandBuildings2023-05-31 SC339445core:MotorVehicles2023-05-31 SC339445core:FurnitureFittings2023-05-31 SC339445core:LandBuildings2024-05-31 SC339445core:MotorVehicles2024-05-31 SC339445core:FurnitureFittings2024-05-31 SC3394452022-06-012023-05-31 iso4217:GBP xbrli:pure
Company Registration No. SC339445 (Scotland)
D K B Designs Limited Unaudited accounts for the year ended 31 May 2024
D K B Designs Limited Unaudited accounts Contents
Page
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D K B Designs Limited Company Information for the year ended 31 May 2024
Director
Willa Lloyd
Company Number
SC339445 (Scotland)
Registered Office
PRINCES EXCHANGE 1 EARL GREY STREET EDINBURGH MIDLOTHIAN EH3 9EE
Accountants
Rebecca Donald Dunollie Back of Keppoch ARISAIG PH39 4NS
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D K B Designs Limited Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
80,381 
88,975 
Current assets
Inventories
- 
150,000 
Debtors
3,000 
5,565 
Cash at bank and in hand
569,940 
335,024 
572,940 
490,589 
Creditors: amounts falling due within one year
(111,746)
(132,215)
Net current assets
461,194 
358,374 
Net assets
541,575 
447,349 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
541,574 
447,348 
Shareholders' funds
541,575 
447,349 
For the year ending 31 May 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 15 November 2024 and were signed on its behalf by
Willa Lloyd Director Company Registration No. SC339445
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D K B Designs Limited Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
D K B Designs Limited is a private company, limited by shares, registered in Scotland, registration number SC339445. The registered office is PRINCES EXCHANGE, 1 EARL GREY STREET, EDINBURGH, MIDLOTHIAN, EH3 9EE.
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:
Land & buildings
over 20 years
Motor vehicles
over 5 years
Fixtures & fittings
over 5 years
4
Tangible fixed assets
Land & buildings 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2023
148,720 
17,995 
23,231 
189,946 
Additions
- 
- 
574 
574 
At 31 May 2024
148,720 
17,995 
23,805 
190,520 
Depreciation
At 1 June 2023
61,586 
17,995 
21,390 
100,971 
Charge for the year
7,436 
- 
1,732 
9,168 
At 31 May 2024
69,022 
17,995 
23,122 
110,139 
Net book value
At 31 May 2024
79,698 
- 
683 
80,381 
At 31 May 2023
87,134 
- 
1,841 
88,975 
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D K B Designs Limited Notes to the Accounts for the year ended 31 May 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
- 
5,565 
Trade debtors
3,000 
- 
3,000 
5,565 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
22,783 
- 
Trade creditors
2,190 
56,359 
Taxes and social security
84,612 
23,738 
Loans from directors
96 
52,118 
Accruals
2,065 
- 
111,746 
132,215 
7
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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