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REGISTERED NUMBER: SC233807 (Scotland)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

FOR

DENA SCREEN PRINT LIMITED

DENA SCREEN PRINT LIMITED (REGISTERED NUMBER: SC233807)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 July 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 6

DENA SCREEN PRINT LIMITED

COMPANY INFORMATION
for the Year Ended 31 July 2024







DIRECTORS: Mr R E J Nelson
Mrs K Nelson





REGISTERED OFFICE: 20 Virgina Street
Aberdeen
AB11 5AU





REGISTERED NUMBER: SC233807 (Scotland)





ACCOUNTANTS: Acumen Accountants and Advisors Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeenshire
AB12 4XX

DENA SCREEN PRINT LIMITED (REGISTERED NUMBER: SC233807)

STATEMENT OF FINANCIAL POSITION
31 July 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,414 8,383

CURRENT ASSETS
Stocks 5 15,530 11,916
Debtors 6 70,001 93,002
Cash at bank and in hand 205,689 165,399
291,220 270,317
CREDITORS
Amounts falling due within one year 7 60,217 62,952
NET CURRENT ASSETS 231,003 207,365
TOTAL ASSETS LESS CURRENT
LIABILITIES

236,417

215,748

PROVISIONS FOR LIABILITIES 9 870 1,640
NET ASSETS 235,547 214,108

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 235,545 214,106
SHAREHOLDERS' FUNDS 235,547 214,108

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

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 10 March 2025 and were signed on its behalf by:





Mr R E J Nelson - Director


DENA SCREEN PRINT LIMITED (REGISTERED NUMBER: SC233807)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

Dena Screen Print Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

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.
Plant and machinery - 20% on cost
Fixtures and fittings - 20% on cost
Computer equipment - 33% on cost

The assets' residual values and useful lives are reviewed and adjusted, if appropriate, at the end of each reporting period. The effect of any changes is accounted for prospectively.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 year was 4 (2023 - 3 ) .

DENA SCREEN PRINT LIMITED (REGISTERED NUMBER: SC233807)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 July 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 August 2023 7,289 45,346 5,999 58,634
Additions - - 923 923
Disposals - (4,610 ) - (4,610 )
At 31 July 2024 7,289 40,736 6,922 54,947
DEPRECIATION
At 1 August 2023 4,394 44,246 1,611 50,251
Charge for year 1,010 1,038 1,844 3,892
Eliminated on disposal - (4,610 ) - (4,610 )
At 31 July 2024 5,404 40,674 3,455 49,533
NET BOOK VALUE
At 31 July 2024 1,885 62 3,467 5,414
At 31 July 2023 2,895 1,100 4,388 8,383

5. STOCKS
2024 2023
£    £   
Stocks 15,530 11,916

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 63,392 83,268
Amounts owed by group undertakings 5,799 4,378
Other debtors - 2,000
Prepayments and accrued income 810 3,356
70,001 93,002

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 19,044 6,758
Tax 12,791 20,709
Social security and other taxes 2,317 1,829
VAT 20,130 24,975
Other creditors 98 90
Directors' current accounts 5,837 5,414
Accrued expenses - 3,177
60,217 62,952

DENA SCREEN PRINT LIMITED (REGISTERED NUMBER: SC233807)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 July 2024

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 9,500 9,500
Between one and five years 28,526 38,026
38,026 47,526

9. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 870 1,640

Deferred
tax
£   
Balance at 1 August 2023 1,640
Movement in provision (770 )
Balance at 31 July 2024 870

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2024 and 31 July 2023:

2024 2023
£    £   
Mr R E J Nelson
Balance outstanding at start of year (5,414 ) -
Amounts advanced 5,414 -
Amounts repaid (5,837 ) (5,414 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (5,837 ) (5,414 )

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
DENA SCREEN PRINT LIMITED

The following reproduces the text of the report prepared for the directors 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 Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors 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 Dena Screen Print Limited for the year ended 31 July 2024 which comprise the Income Statement, Statement of Financial Position, Statement of Changes in Equity 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 the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Dena Screen Print Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Dena Screen Print Limited and state those matters that we have agreed to state to the Board of Directors of Dena Screen Print Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Dena Screen Print Limited 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 profit of Dena Screen Print Limited. You consider that Dena Screen Print Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Dena Screen Print Limited. 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.






Acumen Accountants and Advisors Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeenshire
AB12 4XX


11 March 2025