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REGISTERED NUMBER: SC572865 (Scotland)












Financial Statements for the Year Ended 31 July 2024

for

DND INTERVENTIONS LTD

DND INTERVENTIONS LTD (REGISTERED NUMBER: SC572865)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


DND INTERVENTIONS LTD

Company Information
for the Year Ended 31 July 2024







DIRECTOR: D Irving





REGISTERED OFFICE: Arcadia
Craigo
Montrose
Angus
DD10 9LD





REGISTERED NUMBER: SC572865 (Scotland)





ACCOUNTANTS: Account Tax Ltd
Chartered Certified Accountants
12 Traill Drive
Montrose
Angus
DD10 8SW

DND INTERVENTIONS LTD (REGISTERED NUMBER: SC572865)

Balance Sheet
31 July 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 15,703 20,925

CURRENT ASSETS
Debtors 5 41,156 39,553
Cash at bank 5 5,997
41,161 45,550
CREDITORS
Amounts falling due within one year 6 19,431 21,359
NET CURRENT ASSETS 21,730 24,191
TOTAL ASSETS LESS CURRENT
LIABILITIES

37,433

45,116

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 37,431 45,114
SHAREHOLDERS' FUNDS 37,433 45,116

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 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 Profit & Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 March 2025 and were signed by:




D Irving - Director


DND INTERVENTIONS LTD (REGISTERED NUMBER: SC572865)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

DND Interventions 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.

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.
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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.

Deferred tax
Deferred tax is recognised in respect of all material 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.

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 2 (2023 - 2 ) .

DND INTERVENTIONS LTD (REGISTERED NUMBER: SC572865)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 August 2023
and 31 July 2024 700 26,980 3,438 31,118
DEPRECIATION
At 1 August 2023 533 7,307 2,353 10,193
Charge for year 42 4,918 262 5,222
At 31 July 2024 575 12,225 2,615 15,415
NET BOOK VALUE
At 31 July 2024 125 14,755 823 15,703
At 31 July 2023 167 19,673 1,085 20,925

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 41,156 39,553

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 17,323 20,035
Other creditors 2,108 1,324
19,431 21,359

7. RELATED PARTY DISCLOSURES

The company was under control of D Irving, the director, throughout the current year and previous period.

During the year the company advanced the director net amounts totalling £1,930. As at 31 July 2024 included within other debtors is a balance outstanding due to the company of £29,232 (2023 - £27,302). Interest has been charged on this loan at rates as prescribed by HM Revenue & Customs.