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REGISTERED NUMBER: SC323098 (Scotland)















Unaudited Financial Statements

for the Year Ended 30 June 2024

for

Dinky Diggers (Scotland) Ltd

Dinky Diggers (Scotland) Ltd (Registered number: SC323098)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Dinky Diggers (Scotland) Ltd

Company Information
for the Year Ended 30 June 2024







DIRECTOR: Mr G J C Dawson





REGISTERED OFFICE: The Workshop
Hospital Road
Ellon
Aberdeenshire
AB41 9AW





REGISTERED NUMBER: SC323098 (Scotland)





ACCOUNTANTS: SBP
Accountants
Glebefield House
21 Links Terrace
Peterhead
Aberdeenshire
AB42 2XA

Dinky Diggers (Scotland) Ltd (Registered number: SC323098)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 7,795 13,472

CURRENT ASSETS
Stocks 350 350
Debtors 5 - 1,007
Cash at bank 3,921 2,628
4,271 3,985
CREDITORS
Amounts falling due within one year 6 142,119 147,147
NET CURRENT LIABILITIES (137,848 ) (143,162 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(130,053

)

(129,690

)

CAPITAL AND RESERVES
Called up share capital 1 2
Retained earnings (130,054 ) (129,692 )
SHAREHOLDERS' FUNDS (130,053 ) (129,690 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 21 March 2025 and were signed by:





Mr G J C Dawson - Director


Dinky Diggers (Scotland) Ltd (Registered number: SC323098)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Dinky Diggers (Scotland) 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
The financial statements have been prepared on a going concern basis. The director confirms that it is appropriate for the financial statements to have been drawn up on the going concern basis. In reaching this conclusion the director has taken into account all relevant matters which they are aware of and have considered a future period of at least twelve months from the date on which the financial statements were approved.

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 - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Tangible fixed assets are included at cost less depreciation and impairment. The residual value is reassessed at the end of each accounting period.

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 balance sheet date.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Dinky Diggers (Scotland) Ltd (Registered number: SC323098)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 July 2023 32,937 11,900 1,255 46,092
Disposals (13,750 ) - - (13,750 )
At 30 June 2024 19,187 11,900 1,255 32,342
DEPRECIATION
At 1 July 2023 24,485 6,880 1,255 32,620
Charge for year 711 1,255 - 1,966
Eliminated on disposal (10,039 ) - - (10,039 )
At 30 June 2024 15,157 8,135 1,255 24,547
NET BOOK VALUE
At 30 June 2024 4,030 3,765 - 7,795
At 30 June 2023 8,452 5,020 - 13,472

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors - 943
Other debtors - 64
- 1,007

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade creditors - 1,259
Taxation and social security - 806
Other creditors 142,119 145,082
142,119 147,147