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REGISTERED NUMBER: SC451838 (Scotland)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

THE DARCIE G COMPANY LIMITED

THE DARCIE G COMPANY LIMITED (REGISTERED NUMBER: SC451838)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


THE DARCIE G COMPANY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTOR: J Gallagher





REGISTERED OFFICE: 56 Belvidere Avenue
Glasgow
Strathclyde
G31 4PA





REGISTERED NUMBER: SC451838 (Scotland)





ACCOUNTANTS: Henry Brown & Co
Chartered Accountants
26 Portland Road
Kilmarnock
Ayrshire
KA1 2EB

THE DARCIE G COMPANY LIMITED (REGISTERED NUMBER: SC451838)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 14,431 17,875

CURRENT ASSETS
Stocks 3,000 3,000
Debtors 5 15,290 920
Cash at bank and in hand 2,197 1,710
20,487 5,630
CREDITORS
Amounts falling due within one year 6 24,373 15,008
NET CURRENT LIABILITIES (3,886 ) (9,378 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

10,545

8,497

CREDITORS
Amounts falling due after more than one
year

7

10,274

18,500
NET ASSETS/(LIABILITIES) 271 (10,003 )

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 261 (10,013 )
271 (10,003 )

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 DARCIE G COMPANY LIMITED (REGISTERED NUMBER: SC451838)

BALANCE SHEET - continued
30 JUNE 2024


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 19 March 2025 and were signed by:





J Gallagher - Director


THE DARCIE G COMPANY LIMITED (REGISTERED NUMBER: SC451838)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1. STATUTORY INFORMATION

The Darcie G Company 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 (£).


The financial statements relate to a single company.

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 - 15% on reducing balance
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on reducing balance

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.

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.

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.

THE DARCIE G COMPANY LIMITED (REGISTERED NUMBER: SC451838)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 July 2023
and 30 June 2024 11,260 12,546 13,500 37,306
DEPRECIATION
At 1 July 2023 7,283 - 12,148 19,431
Charge for year 597 2,509 338 3,444
At 30 June 2024 7,880 2,509 12,486 22,875
NET BOOK VALUE
At 30 June 2024 3,380 10,037 1,014 14,431
At 30 June 2023 3,977 12,546 1,352 17,875

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 15,290 920

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 6,000 -
Trade creditors 495 2,873
Taxation and social security 9,595 7,707
Other creditors 8,283 4,428
24,373 15,008

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 10,274 18,500

THE DARCIE G COMPANY LIMITED (REGISTERED NUMBER: SC451838)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2024 and 30 June 2023:

2024 2023
£    £   
J Gallagher
Balance outstanding at start of year 76 1,334
Amounts advanced 30,628 20,133
Amounts repaid (15,414 ) (21,391 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 15,290 76