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SUB DG ONE LIMITED

Registered Number
SC624361
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2024

SUB DG ONE LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

RASUL, Sharaz Amer

Registered Address

54 High Street
Dumfries
DG1 2JA

Registered Number

SC624361 (Scotland)
SUB DG ONE LIMITED
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets349,51866,024
49,51866,024
Current assets
Stocks43,1473,027
Debtors5180,116141,410
Cash at bank and on hand885487
184,148144,924
Creditors amounts falling due within one year6(114,589)(124,905)
Net current assets (liabilities)69,55920,019
Total assets less current liabilities119,07786,043
Creditors amounts falling due after one year7(121,613)(140,982)
Net assets(2,536)(54,939)
Capital and reserves
Called up share capital100100
Profit and loss account(2,636)(55,039)
Shareholders' funds(2,536)(54,939)
The financial statements were approved and authorised for issue by the Director on 24 December 2024, and are signed on its behalf by:
RASUL, Sharaz Amer
Director
Registered Company No. SC624361
SUB DG ONE LIMITED
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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
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.
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 sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings25
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year75
3.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Total

£££
Cost or valuation
At 01 April 2380,20798,652178,859
At 31 March 2480,20798,652178,859
Depreciation and impairment
At 01 April 2350,59962,236112,835
Charge for year7,4029,10416,506
At 31 March 2458,00171,340129,341
Net book value
At 31 March 2422,20627,31249,518
At 31 March 2329,60836,41666,024
4.Stocks

2024

2023

££
Raw materials and consumables3,1473,027
Total3,1473,027
5.Debtors: amounts due within one year

2024

2023

££
Amounts owed by group undertakings920860
Amounts owed by associates and joint ventures / participating interests103,87684,408
Other debtors75,13055,990
Prepayments and accrued income190152
Total180,116141,410
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables22,20613,844
Bank borrowings and overdrafts36,14323,181
Amounts owed to related parties-45,001
Taxation and social security51,92630,309
Other creditors14770
Accrued liabilities and deferred income4,16712,500
Total114,589124,905
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts121,613140,982
Total121,613140,982
8.Provisions for liabilities
9.Directors advances, credits and guarantees
Other creditors include an amount of £26,472 Dr(2023: NIL) relates to the directors' loan account Mr. S Rasul and Mrs. M Rasul.
10.Related party transactions
At the year-end, amount due from group undertakings comprises as below where Mr. S A Rasul is also director of those companies. GR Group Investments Ltd : £920.00 (2023: £860.00) Asian Flavours Newcastle Ltd : £7,170.00 (2023: £-1,210) Chilli 786 Ltd : £90,843 (2023: £84,408) Sub A1 Ltd : £ 4048.85 (2023: £-43,795) Sub 786 Ltd : £ 1,754(2023: £Nil) Heavenly 786 Ltd : £ 60(2023: £Nil).