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T H DALLING LIMITED

Registered Number
SC516955
(Scotland)

Unaudited Financial Statements for the Year ended
30 September 2024

T H DALLING LIMITED
Company Information
for the year from 1 October 2023 to 30 September 2024

Director

WHITE, Alexander

Registered Address

5 Burns Statue Square
Ayr
KA7 1SU

Registered Number

SC516955 (Scotland)
T H DALLING LIMITED
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

ASSETS
Fixed assets
Tangible assets3684347
684347
Current assets
Stocks453,33447,394
Debtors532,71951,874
Cash at bank and in hand1,6903,996
87,743103,264
87,743103,264
88,427103,611
CAPITAL, RESERVES AND LIABILITIES
Capital and reserves
Called up share capital100100
Profit and loss account(65,762)(71,886)
(65,662)(71,786)
Liabilities
Creditors amounts falling due within one year6149,884161,765
Creditors amounts falling due after one year74,20513,632
88,427103,611
The financial statements were approved and authorised for issue by the Director on 12 December 2024, and are signed on its behalf by:
WHITE, Alexander
Director
Registered Company No. SC516955
T H DALLING LIMITED
Notes to the Financial Statements
for the year ended 30 September 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.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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.
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:

Straight line (years)
Office Equipment5
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 October 23833
Additions549
At 30 September 241,382
Depreciation and impairment
At 01 October 23486
Charge for year212
At 30 September 24698
Net book value
At 30 September 24684
At 30 September 23347
4.Stocks

2024

2023

££
Other stocks53,33447,394
Total53,33447,394
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables32,71932,719
Other debtors-19,155
Total32,71951,874
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables47,28240,554
Bank borrowings and overdrafts11,08210,648
Taxation and social security3,0983,195
Other creditors88,213107,368
Accrued liabilities and deferred income209-
Total149,884161,765
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts4,20513,632
Total4,20513,632