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DDL CARE SERVICES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1ST APRIL 2024 TO 31ST DECEMBER 2024






DDL CARE SERVICES LTD (REGISTERED NUMBER: SC534274)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1ST APRIL 2024 TO 31ST DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 8

DDL CARE SERVICES LTD

COMPANY INFORMATION
FOR THE PERIOD 1ST APRIL 2024 TO 31ST DECEMBER 2024







DIRECTOR: Mrs D D Lamb





REGISTERED OFFICE: 3 Rowan Court
Cavalry Park
Peebles
EH45 9BU





REGISTERED NUMBER: SC534274 (Scotland)





ACCOUNTANTS: JRW Hogg & Thorburn
Chartered Accountants
Riverside House
Ladhope Vale
Galashiels
Selkirkshire
TD1 1BT

DDL CARE SERVICES LTD (REGISTERED NUMBER: SC534274)

BALANCE SHEET
31ST DECEMBER 2024

2024 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 47,380

CURRENT ASSETS
Debtors 5 - 123,402
Cash at bank 40,898 43,145
40,898 166,547
CREDITORS
Amounts falling due within one year 6 32,468 59,756
NET CURRENT ASSETS 8,430 106,791
TOTAL ASSETS LESS CURRENT
LIABILITIES

8,430

154,171

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 8,330 154,071
8,430 154,171

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

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

The director acknowledges her 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.

DDL CARE SERVICES LTD (REGISTERED NUMBER: SC534274)

BALANCE SHEET - continued
31ST DECEMBER 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 20th February 2025 and were signed by:





Mrs D D Lamb - Director


DDL CARE SERVICES LTD (REGISTERED NUMBER: SC534274)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1ST APRIL 2024 TO 31ST DECEMBER 2024

1. STATUTORY INFORMATION

Ddl Care Services 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.

The company ceased to trade on 17 November 2024 and therefore the financial statements for the period have not been prepared on a going concern basis.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Property Improvements - 10% on cost
Plant and machinery - 25% on reducing balance

Financial assets
Basic financial assets, including trade trade and other debtors and bank balances, are initially recognised at transaction price.
At the end of each reporting period financial assets measured at cost are assessed for evidence of impairment. Any impairment loss is recognised in the Income Statement.
Financial assets are derecognised when the contractual rights to the cash flows from the asset expire or are settled.

Financial liabilities
Basic financial liabilities, including trade and other creditors, are initially recognised at transaction price.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. These are classed as current liabilities as payment is due within one year of less. If not they are presented as non-current liabilities.
Financial liabilities are decolonised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

DDL CARE SERVICES LTD (REGISTERED NUMBER: SC534274)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1ST APRIL 2024 TO 31ST DECEMBER 2024

2. ACCOUNTING POLICIES - continued

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 period 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 7 (2024 - 20 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st April 2024 14,053 60,734 74,787
Disposals (14,053 ) (60,734 ) (74,787 )
At 31st December 2024 - - -
DEPRECIATION
At 1st April 2024 1,405 26,002 27,407
Eliminated on disposal (1,405 ) (26,002 ) (27,407 )
At 31st December 2024 - - -
NET BOOK VALUE
At 31st December 2024 - - -
At 31st March 2024 12,648 34,732 47,380

DDL CARE SERVICES LTD (REGISTERED NUMBER: SC534274)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1ST APRIL 2024 TO 31ST DECEMBER 2024

5. DEBTORS
2024 2024
£    £   
Amounts falling due within one year:
Trade debtors - 12,076

Amounts falling due after more than one year:
Other debtors - 111,326

Aggregate amounts - 123,402

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2024
£    £   
Hire purchase contracts - 25,833
Taxation and social security 11,544 5,464
Other creditors 20,924 28,459
32,468 59,756

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the year end DDL Care Services Ltd owed £45 to the Director, Mrs DD Lamb (2024: £20).

This loan is interest free, unsecured and has no set repayment terms.





DDL CARE SERVICES LTD (REGISTERED NUMBER: SC534274)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1ST APRIL 2024 TO 31ST DECEMBER 2024

8. RELATED PARTY DISCLOSURES

During the period the company rented property from Valley Landscaping Ltd, a company controlled by the husband of Mrs DD Lamb.The amount of rent charged was £7,200 (2024, £3,600).
An amount of £5,812 (2024, £11,383) was charged to Valley Landscaping Ltd for other services. At the year end DDL Care Services Ltd was due £NIL (2024, £445) to Valley Landscaping Ltd.

Mrs DD Lamb is also the Director of DDL Care Hub Ltd. During the period DDL Care Services Ltd charged DDL Care Hub Ltd £6,923.63 (2024: £NIL) for vehicle hire. During the period DDL Care Hub Ltd charged DDL Care Services Ltd £14,641 (2024: £12,823) for caring services. At the year end DDL Care Services Ltd was due £NIL to DDL Care Hub Ltd (2024: £1,398).
DDL Care Services Ltd had loaned money to DDL Care Hub Ltd . The balance due to DDL Care Services Ltd from DDL Care Hub Ltd at the year end was £NIL (2024: £111,326).
















CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
DDL CARE SERVICES LTD

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ddl Care Services Ltd for the period ended 31st December 2024 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the director of Ddl Care Services Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Ddl Care Services Ltd and state those matters that we have agreed to state to the director of Ddl Care Services Ltd in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Ddl Care Services Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Ddl Care Services Ltd. You consider that Ddl Care Services Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Ddl Care Services Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






JRW Hogg & Thorburn
Chartered Accountants
Riverside House
Ladhope Vale
Galashiels
Selkirkshire
TD1 1BT


20th February 2025