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DALJO GROUP HOLDINGS LTD

Registered Number
SC637950
(Scotland)

Unaudited Financial Statements for the Period ended
24 October 2024

DALJO GROUP HOLDINGS LTD
Company Information
for the period from 1 April 2024 to 24 October 2024

Directors

DALGARNO, Liam John
DALGARNO, Sharon Louise
JOHNSON, Adrian Dudley

Registered Address

40 Redwood Avenue Milton Of Leys
Inverness
IV2 6HA

Registered Number

SC637950 (Scotland)
DALJO GROUP HOLDINGS LTD
Balance Sheet as at
24 October 2024

Notes

24 Oct 2024

31 Mar 2024

£

£

£

£

Fixed assets
Investments3-5,602,092
-5,602,092
Current assets
Debtors41,845,000-
Cash at bank and on hand4,932,94447
6,777,94447
Creditors amounts falling due within one year5(44,000)(2,949,858)
Net current assets (liabilities)6,733,944(2,949,811)
Total assets less current liabilities6,733,9442,652,281
Creditors amounts falling due after one year6-(385,470)
Net assets6,733,9442,266,811
Capital and reserves
Called up share capital2626
Profit and loss account6,733,9182,266,785
Shareholders' funds6,733,9442,266,811
The financial statements were approved and authorised for issue by the Board of Directors on 17 January 2025, and are signed on its behalf by:
DALGARNO, Liam John
Director
DALGARNO, Sharon Louise
Director
JOHNSON, Adrian Dudley
Director

Registered Company No. SC637950
DALJO GROUP HOLDINGS LTD
Notes to the Financial Statements
for the period ended 24 October 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared on break up basis 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.
Going concern
During the period, the directors took the decision to cease the trading activities and entered into voluntary liquidation. Based on this, the company is no longer a going concern.
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.
Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortized cost using the effective interest method.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242024
Average number of employees during the year33
3.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 April 245,602,0925,602,092
Disposals(5,602,092)(5,602,092)
Net book value
At 24 October 24--
At 31 March 245,602,0925,602,092

Notes

1Investments in group undertakings and participating interests
4.Debtors: amounts due within one year

2024

2024

££
Other debtors1,845,000-
Total1,845,000-
5.Creditors: amounts due within one year

2024

2024

££
Amounts owed to related parties44,0002,771,292
Other creditors-177,796
Accrued liabilities and deferred income-770
Total44,0002,949,858
6.Creditors: amounts due after one year

2024

2024

££
Other creditors-385,470
Total-385,470
7.Related party transactions
Included in other debtors is an amount of £94,326 (31.3.24 : £Nil), £88,104 (31.3.24 : £Nil) and £71,527 (31.3.24 : £Nil) due from the directors Mr L Dalgarno, Mrs S Dalgarno and Mr A Johnson respectively.