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REGISTERED NUMBER: SC411330 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

DURTY EVENTS LIMITED

DURTY EVENTS LIMITED (REGISTERED NUMBER: SC411330)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DURTY EVENTS LIMITED

COMPANY INFORMATION
for the Year Ended 31 March 2024







DIRECTOR: P M McGreal





REGISTERED OFFICE: 5 Rogers Road
Riverside Industrial Estate
Selkirk
TD7 5DX





REGISTERED NUMBER: SC411330 (Scotland)





ACCOUNTANT: Alison Gray Accountancy Limited
Le Noyer
Ettrick Terrace
Selkirk
TD7 4LE

DURTY EVENTS LIMITED (REGISTERED NUMBER: SC411330)

BALANCE SHEET
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 193,253 205,832

CURRENT ASSETS
Debtors 5 48,441 46,407
Cash at bank and in hand 67,982 73,202
116,423 119,609
CREDITORS
Amounts falling due within one year 6 166,406 137,990
NET CURRENT LIABILITIES (49,983 ) (18,381 )
TOTAL ASSETS LESS CURRENT LIABILITIES 143,270 187,451

CREDITORS
Amounts falling due after more than one
year

7

(163,025

)

(161,983

)

PROVISIONS FOR LIABILITIES (1,935 ) (3,599 )
NET (LIABILITIES)/ASSETS (21,690 ) 21,869

CAPITAL AND RESERVES
Called up share capital 105 10
Retained earnings (21,795 ) 21,859
SHAREHOLDERS' FUNDS (21,690 ) 21,869

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

DURTY EVENTS LIMITED (REGISTERED NUMBER: SC411330)

BALANCE SHEET - continued
31 March 2024


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 director and authorised for issue on 25 November 2024 and were signed by:





P M McGreal - Director


DURTY EVENTS LIMITED (REGISTERED NUMBER: SC411330)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2024


1. STATUTORY INFORMATION

Durty Events 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
The turnover shown in the profit and loss account represents income earned from events, stated net of VAT. Deposits received in advance of events taking place are treated as deferred income and are only recognised in the profit and loss account when the event takes place.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Land and buildings - 2% on cost
Plant and machinery etc - 33% on cost and 25% on cost

Financial instruments
Basic financial instruments including loans are recognised at amortised cost.

Hire purchase and leasing commitments
Assets acquired under hire purchase agreements are capitalised as tangible fixed assets at their fair value and depreciated in accordance with the above rates. Future instalments payable under such agreements are included within creditors, net of finance charges. Instalments are apportioned between the interest element and the capital element using the effective interest method so as to achieve a constant rate of interest on the remaining balance of the liability. Rentals payable under operating leases are included within expenditure as incurred, over the term of the lease.

Deferred tax
Deferred tax is provided in full on timing differences which result in an obligation at the balance sheet date to pay more tax, or right to pay less tax, at a future date, at rates expected to apply when these obligations crystallise, based on current tax rates and law. Timing differences arise from the inclusion of items of income and expenditure in taxation computations in different periods to when they are included in the financial statements. Deferred tax assets are recognised to the extent that it is regarded as more likely than not they will be recovered. Deferred tax assets and liabilities are not discounted.

Pension
The company operates a defined contribution scheme. The assets of the scheme are held separate from those of the company.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 5 ) .

DURTY EVENTS LIMITED (REGISTERED NUMBER: SC411330)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2024


4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2023 190,699 104,682 295,381
Disposals - (3,158 ) (3,158 )
At 31 March 2024 190,699 101,524 292,223
DEPRECIATION
At 1 April 2023 3,814 85,735 89,549
Charge for year 3,814 8,765 12,579
Eliminated on disposal - (3,158 ) (3,158 )
At 31 March 2024 7,628 91,342 98,970
NET BOOK VALUE
At 31 March 2024 183,071 10,182 193,253
At 31 March 2023 186,885 18,947 205,832

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 333 2,445
Other debtors 48,108 43,962
48,441 46,407

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 6,011 15,570
Hire purchase contracts 1,279 2,559
Trade creditors 1,399 3,779
Taxation and social security 10,552 10,490
Other creditors 147,165 105,592
166,406 137,990

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans 163,025 160,704
Hire purchase contracts - 1,279
163,025 161,983

DURTY EVENTS LIMITED (REGISTERED NUMBER: SC411330)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2024


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
31.3.24 31.3.23
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans 107,818 115,374

8. OTHER FINANCIAL COMMITMENTS

The company is committed to making the following annual payments under operating leases expiring within 2 to 5 years: £4,423 followed by a final rental of £8,970.