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REGISTERED NUMBER: SC558892 (Scotland)













Unaudited Financial Statements

for the Year Ended 29 February 2024

for

D L S SCOTLAND LTD

D L S SCOTLAND LTD (REGISTERED NUMBER: SC558892)






Contents of the Financial Statements
FOR THE YEAR ENDED 29 FEBRUARY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D L S SCOTLAND LTD

Company Information
FOR THE YEAR ENDED 29 FEBRUARY 2024







DIRECTORS: M D Schoenhofen
Mrs L E Schoenhofen





REGISTERED OFFICE: 6th Floor, Gordon Chambers
90 Mitchell Street
Glasgow
G1 3NQ





REGISTERED NUMBER: SC558892 (Scotland)





ACCOUNTANTS: BK Plus Ltd
6th Floor
Gordon Chambers
90 Mitchell Street
Glasgow
Lanarkshire
G1 3NQ

D L S SCOTLAND LTD (REGISTERED NUMBER: SC558892)

Balance Sheet
29 FEBRUARY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 180,157 180,319

CURRENT ASSETS
Investments 5 20,000 20,000
Cash at bank 9,530 5,254
29,530 25,254
CREDITORS
Amounts falling due within one year 6 50,276 50,357
NET CURRENT LIABILITIES (20,746 ) (25,103 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

159,411

155,216

CREDITORS
Amounts falling due after more than one
year

7

140,245

140,245
NET ASSETS 19,166 14,971

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 19,066 14,871
19,166 14,971

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 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.

D L S SCOTLAND LTD (REGISTERED NUMBER: SC558892)

Balance Sheet - continued
29 FEBRUARY 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 Board of Directors and authorised for issue on 29 November 2024 and were signed on its behalf by:





M D Schoenhofen - Director


D L S SCOTLAND LTD (REGISTERED NUMBER: SC558892)

Notes to the Financial Statements
FOR THE YEAR ENDED 29 FEBRUARY 2024

1. STATUTORY INFORMATION

D L S Scotland Ltd 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 10% on a straight line basis

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

D L S SCOTLAND LTD (REGISTERED NUMBER: SC558892)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 29 FEBRUARY 2024

4. TANGIBLE FIXED ASSETS
Freehold Plant and
property machinery Totals
£    £    £   
COST
At 1 March 2023
and 29 February 2024 179,500 1,629 181,129
DEPRECIATION
At 1 March 2023 - 810 810
Charge for year - 162 162
At 29 February 2024 - 972 972
NET BOOK VALUE
At 29 February 2024 179,500 657 180,157
At 28 February 2023 179,500 819 180,319

5. CURRENT ASSET INVESTMENTS
2024 2023
£    £   
Listed investments 20,000 20,000

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 1,022 1,103
Other creditors 49,254 49,254
50,276 50,357

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Bank loans 140,245 140,245