2023-07-012024-06-302024-06-30falseSC355600D.P. WINDOWS & DOORS LIMITED2025-03-0332990falseiso4217:GBPxbrli:pureSC3556002023-07-01SC3556002024-06-30SC3556002023-07-012024-06-30SC3556002022-07-01SC3556002023-06-30SC3556002022-07-012023-06-30SC355600bus:SmallEntities2023-07-012024-06-30SC355600bus:AuditExempt-NoAccountantsReport2023-07-012024-06-30SC355600bus:FullAccounts2023-07-012024-06-30SC355600bus:PrivateLimitedCompanyLtd2023-07-012024-06-30SC355600core:WithinOneYear2024-06-30SC355600core:AfterOneYear2024-06-30SC355600core:WithinOneYear2023-06-30SC355600core:AfterOneYear2023-06-30SC355600core:ShareCapital2024-06-30SC355600core:SharePremium2024-06-30SC355600core:RevaluationReserve2024-06-30SC355600core:OtherReservesSubtotal2024-06-30SC355600core:RetainedEarningsAccumulatedLosses2024-06-30SC355600core:ShareCapital2023-06-30SC355600core:SharePremium2023-06-30SC355600core:RevaluationReserve2023-06-30SC355600core:OtherReservesSubtotal2023-06-30SC355600core:RetainedEarningsAccumulatedLosses2023-06-30SC355600core:LandBuildings2024-06-30SC355600core:PlantMachinery2024-06-30SC355600core:Vehicles2024-06-30SC355600core:FurnitureFittings2024-06-30SC355600core:OfficeEquipment2024-06-30SC355600core:NetGoodwill2024-06-30SC355600core:IntangibleAssetsOtherThanGoodwill2024-06-30SC355600core:ListedExchangeTraded2024-06-30SC355600core:UnlistedNon-exchangeTraded2024-06-30SC355600core:LandBuildings2023-06-30SC355600core:PlantMachinery2023-06-30SC355600core:Vehicles2023-06-30SC355600core:FurnitureFittings2023-06-30SC355600core:OfficeEquipment2023-06-30SC355600core:NetGoodwill2023-06-30SC355600core:IntangibleAssetsOtherThanGoodwill2023-06-30SC355600core:ListedExchangeTraded2023-06-30SC355600core:UnlistedNon-exchangeTraded2023-06-30SC355600core:LandBuildings2023-07-012024-06-30SC355600core:PlantMachinery2023-07-012024-06-30SC355600core:Vehicles2023-07-012024-06-30SC355600core:FurnitureFittings2023-07-012024-06-30SC355600core:OfficeEquipment2023-07-012024-06-30SC355600core:NetGoodwill2023-07-012024-06-30SC355600core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-30SC355600core:ListedExchangeTraded2023-07-012024-06-30SC355600core:UnlistedNon-exchangeTraded2023-07-012024-06-30SC355600core:MoreThanFiveYears2023-07-012024-06-30SC355600core:Non-currentFinancialInstruments2024-06-30SC355600core:Non-currentFinancialInstruments2023-06-30SC355600dpl:CostSales2023-07-012024-06-30SC355600dpl:DistributionCosts2023-07-012024-06-30SC355600core:LandBuildings2023-07-012024-06-30SC355600core:PlantMachinery2023-07-012024-06-30SC355600core:Vehicles2023-07-012024-06-30SC355600core:FurnitureFittings2023-07-012024-06-30SC355600core:OfficeEquipment2023-07-012024-06-30SC355600dpl:AdministrativeExpenses2023-07-012024-06-30SC355600core:NetGoodwill2023-07-012024-06-30SC355600core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-30SC355600dpl:GroupUndertakings2023-07-012024-06-30SC355600dpl:ParticipatingInterests2023-07-012024-06-30SC355600dpl:GroupUndertakingscore:ListedExchangeTraded2023-07-012024-06-30SC355600core:ListedExchangeTraded2023-07-012024-06-30SC355600dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-07-012024-06-30SC355600core:UnlistedNon-exchangeTraded2023-07-012024-06-30SC355600dpl:CostSales2022-07-012023-06-30SC355600dpl:DistributionCosts2022-07-012023-06-30SC355600core:LandBuildings2022-07-012023-06-30SC355600core:PlantMachinery2022-07-012023-06-30SC355600core:Vehicles2022-07-012023-06-30SC355600core:FurnitureFittings2022-07-012023-06-30SC355600core:OfficeEquipment2022-07-012023-06-30SC355600dpl:AdministrativeExpenses2022-07-012023-06-30SC355600core:NetGoodwill2022-07-012023-06-30SC355600core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-30SC355600dpl:GroupUndertakings2022-07-012023-06-30SC355600dpl:ParticipatingInterests2022-07-012023-06-30SC355600dpl:GroupUndertakingscore:ListedExchangeTraded2022-07-012023-06-30SC355600core:ListedExchangeTraded2022-07-012023-06-30SC355600dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-07-012023-06-30SC355600core:UnlistedNon-exchangeTraded2022-07-012023-06-30SC355600core:NetGoodwill2024-06-30SC355600core:IntangibleAssetsOtherThanGoodwill2024-06-30SC355600core:LandBuildings2024-06-30SC355600core:PlantMachinery2024-06-30SC355600core:Vehicles2024-06-30SC355600core:FurnitureFittings2024-06-30SC355600core:OfficeEquipment2024-06-30SC355600core:AfterOneYear2024-06-30SC355600core:WithinOneYear2024-06-30SC355600core:ListedExchangeTraded2024-06-30SC355600core:UnlistedNon-exchangeTraded2024-06-30SC355600core:ShareCapital2024-06-30SC355600core:SharePremium2024-06-30SC355600core:RevaluationReserve2024-06-30SC355600core:OtherReservesSubtotal2024-06-30SC355600core:RetainedEarningsAccumulatedLosses2024-06-30SC355600core:NetGoodwill2023-06-30SC355600core:IntangibleAssetsOtherThanGoodwill2023-06-30SC355600core:LandBuildings2023-06-30SC355600core:PlantMachinery2023-06-30SC355600core:Vehicles2023-06-30SC355600core:FurnitureFittings2023-06-30SC355600core:OfficeEquipment2023-06-30SC355600core:AfterOneYear2023-06-30SC355600core:WithinOneYear2023-06-30SC355600core:ListedExchangeTraded2023-06-30SC355600core:UnlistedNon-exchangeTraded2023-06-30SC355600core:ShareCapital2023-06-30SC355600core:SharePremium2023-06-30SC355600core:RevaluationReserve2023-06-30SC355600core:OtherReservesSubtotal2023-06-30SC355600core:RetainedEarningsAccumulatedLosses2023-06-30SC355600core:NetGoodwill2022-07-01SC355600core:IntangibleAssetsOtherThanGoodwill2022-07-01SC355600core:LandBuildings2022-07-01SC355600core:PlantMachinery2022-07-01SC355600core:Vehicles2022-07-01SC355600core:FurnitureFittings2022-07-01SC355600core:OfficeEquipment2022-07-01SC355600core:AfterOneYear2022-07-01SC355600core:WithinOneYear2022-07-01SC355600core:ListedExchangeTraded2022-07-01SC355600core:UnlistedNon-exchangeTraded2022-07-01SC355600core:ShareCapital2022-07-01SC355600core:SharePremium2022-07-01SC355600core:RevaluationReserve2022-07-01SC355600core:OtherReservesSubtotal2022-07-01SC355600core:RetainedEarningsAccumulatedLosses2022-07-01SC355600core:AfterOneYear2023-07-012024-06-30SC355600core:WithinOneYear2023-07-012024-06-30SC355600core:Non-currentFinancialInstrumentscore:CostValuation2023-07-012024-06-30SC355600core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-07-012024-06-30SC355600core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-07-012024-06-30SC355600core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-07-012024-06-30SC355600core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-07-012024-06-30SC355600core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-07-012024-06-30SC355600core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-07-012024-06-30SC355600core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-07-012024-06-30SC355600core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-07-012024-06-30SC355600core:Non-currentFinancialInstrumentscore:CostValuation2024-06-30SC355600core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-06-30SC355600core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-06-30SC355600core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-06-30SC355600core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-06-30SC355600core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-06-30SC355600core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-06-30SC355600core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-06-30SC355600core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-06-30SC355600core:Non-currentFinancialInstrumentscore:CostValuation2023-06-30SC355600core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-30SC355600core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-30SC355600core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-30SC355600core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-30SC355600core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-30SC355600core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-30SC355600core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-30SC355600core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-30SC355600bus:Director12023-07-012024-06-30SC355600bus:Director22023-07-012024-06-30

D.P. WINDOWS & DOORS LIMITED

Registered Number
SC355600
(Scotland)

Unaudited Financial Statements for the Year ended
30 June 2024

D.P. WINDOWS & DOORS LIMITED
Company Information
for the year from 1 July 2023 to 30 June 2024

Directors

Paul Crawford
Douglas Mcvitie

Company Secretary

AS Company Services Limited

Registered Address

6 Poplar Road
Glenrothes
KY7 4AA

Registered Number

SC355600 (Scotland)
D.P. WINDOWS & DOORS LIMITED
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets36,66713,476
6,66713,476
Current assets
Stocks12,76812,489
Debtors439,87231,568
Cash at bank and on hand126,899127,976
179,539172,033
Creditors amounts falling due within one year5(170,818)(162,892)
Net current assets (liabilities)8,7219,141
Total assets less current liabilities15,38822,617
Creditors amounts falling due after one year6(9,887)(19,167)
Provisions for liabilities(1,532)(2,560)
Net assets3,969890
Capital and reserves
Called up share capital100100
Profit and loss account3,869790
Shareholders' funds3,969890
The financial statements were approved and authorised for issue by the Board of Directors on 3 March 2025, and are signed on its behalf by:
Douglas Mcvitie
Director
Paul Crawford
Director

Registered Company No. SC355600
D.P. WINDOWS & DOORS LIMITED
Notes to the Financial Statements
for the year ended 30 June 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.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Employee 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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
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 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.
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)
Plant and machinery5
Vehicles4
Office Equipment3
Finance leases and hire purchase contracts
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. The interest element of these obligations is charged to the profit and loss account over the relevant period. The capital element of the future payments is treated as a liability. Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.
Stocks and work in progress
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost comprises all direct expenditure incurred in bringing stock to its current condition and location.
2.Average number of employees

20242023
Average number of employees during the year44
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 July 236,50637,9022,15346,561
At 30 June 246,50637,9022,15346,561
Depreciation and impairment
At 01 July 235,26525,6672,15333,085
Charge for year4586,351-6,809
At 30 June 245,72332,0182,15339,894
Net book value
At 30 June 247835,884-6,667
At 30 June 231,24112,235-13,476
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables37,22528,273
Other debtors1,1801,181
Prepayments and accrued income1,4672,114
Total39,87231,568
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables36,31953,992
Bank borrowings and overdrafts10,00010,000
Taxation and social security35,15630,695
Other creditors87,54866,499
Accrued liabilities and deferred income1,7951,706
Total170,818162,892
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts9,88719,167
Total9,88719,167