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Registered number: SC067521










DUNCAN-PRYDE (CONTRACTORS) LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

 
DUNCAN-PRYDE (CONTRACTORS) LIMITED
 

COMPANY INFORMATION


Directors
Mr R Purvis 
Mr C R Purvis 
Mr I Connelly 
Mr G Wight 




Registered number
SC067521



Registered office
New Thistle House
The Avenue

Lochgelly

Fife

KY5 9HG




Independent auditors
Sumer Auditco Limited (Statutory auditor)
Chartered Accountants

Pentland House

Saltire Centre

Glenrothes

Fife

KY6 2AH





 
DUNCAN-PRYDE (CONTRACTORS) LIMITED
REGISTERED NUMBER: SC067521

STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2024

2024
2023
£
£

Fixed assets
  

Tangible assets
 4 
545,006
442,218

  
545,006
442,218

Current assets
  

Debtors: amounts falling due within one year
 5 
1,926,959
1,166,409

Cash at bank and in hand
  
195,325
853,006

  
2,122,284
2,019,415

Creditors: amounts falling due within one year
 6 
(968,605)
(823,218)

Net current assets
  
 
 
1,153,679
 
 
1,196,197

Total assets less current liabilities
  
1,698,685
1,638,415

Creditors: amounts falling due after more than one year
 7 
-
(14,385)

Provisions for liabilities
  

Deferred tax
  
(111,257)
(49,447)

  
 
 
(111,257)
 
 
(49,447)

Net assets
  
1,587,428
1,574,583


Capital and reserves
  

Called up share capital 
 8 
10,000
10,000

Capital redemption reserve
  
10,000
10,000

Profit and loss account
  
1,567,428
1,554,583

  
1,587,428
1,574,583

Page 1

 
DUNCAN-PRYDE (CONTRACTORS) LIMITED
REGISTERED NUMBER: SC067521

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 AUGUST 2024

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 March 2025.




................................................
Mr R Purvis
................................................
Mr G Wight
Director
Director

The notes on pages 3 to 8 form part of these financial statements.
Page 2

 
DUNCAN-PRYDE (CONTRACTORS) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Duncan-Pryde (Contractors) Limited is a company limited by shares and incorporated in Scotland. Its registered office address is New Thistle House, The Avenue, Lochgelly, Fife, KY5 9HG.
The principal activity of the company is road surfacing work.
The financial statements are presented in Sterling which is the functional currency of the company and rounded to the nearest £.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.4

Leased assets: the Company as lessee

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Page 3

 
DUNCAN-PRYDE (CONTRACTORS) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
Page 4

 
DUNCAN-PRYDE (CONTRACTORS) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Leasehold property improvements
-
20% straight line
Plant and machinery
-
20% straight line
Motor vehicles
-
25% straight line
Office equipment
-
15% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
 
 
2.8

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of financial position 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.


3.


Employees

The average monthly number of employees, including directors, during the year was 28 (2023 - 25).

Page 5

 
DUNCAN-PRYDE (CONTRACTORS) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.


Tangible fixed assets





Leasehold property improve-ments
Plant and machinery
Motor vehicles
Office equipment
Total

£
£
£
£
£



Cost or valuation


At 1 September 2023
39,287
589,978
348,762
4,577
982,604


Additions
-
363,082
36,802
-
399,884


Disposals
-
(296,635)
(20,853)
-
(317,488)



At 31 August 2024

39,287
656,425
364,711
4,577
1,065,000



Depreciation


At 1 September 2023
15,714
312,513
207,582
4,577
540,386


Charge for the year on owned assets
7,857
82,422
55,680
-
145,959


Disposals
-
(145,498)
(20,853)
-
(166,351)



At 31 August 2024

23,571
249,437
242,409
4,577
519,994



Net book value



At 31 August 2024
15,716
406,988
122,302
-
545,006



At 31 August 2023
23,573
277,465
141,180
-
442,218

Page 6

 
DUNCAN-PRYDE (CONTRACTORS) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

5.


Debtors

2024
2023
£
£


Trade debtors
540,601
325,411

Amounts owed by group undertakings
344,195
304,583

Other debtors
807,582
181,757

Prepayments and accrued income
15,227
15,801

Amounts recoverable on long term contracts
219,354
338,857

1,926,959
1,166,409



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
823,538
567,688

Other taxation and social security
35,892
31,413

Net obligations under hire purchase contracts
14,385
138,289

Other creditors
-
1,120

Accruals and deferred income
94,790
84,708

968,605
823,218


Secured loans
Net obligations under hire purchase contracts are secured over the relevant assets.


7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Net obligations under hire purchase contracts
-
14,385


Secured loans
Net obligations under hire purchase contracts are secured over the relevant assets.

Page 7

 
DUNCAN-PRYDE (CONTRACTORS) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



10,000 (2023 - 10,000) Ordinary shares of £1 each shares of £1.00 each
10,000
10,000



9.


Related party transactions

The Company has taken the exemption available under s33.1A of FRS 102 not to disclose transactions with other wholly owned members of the group.


10.


Controlling party

The company is a wholly owned subsidiary of Realm Construction Limited, a company registered in Scotland. The registered office and principal place of business is New Thistle House, The Avenue, Lochgelly, Fife, KY5 9HG.


11.


Auditors' information

The auditors' report on the financial statements for the year ended 31 August 2024 was unqualified.

The audit report was signed on 18 March 2025 by Mark Gibson (Senior statutory auditor) on behalf of Sumer Auditco Limited (Statutory auditor).


Page 8