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DUTCH DEVELOPMENTS LTD

Registered Number
SC774402
(Scotland)

Unaudited Financial Statements for the Period ended
31 July 2024

DUTCH DEVELOPMENTS LTD
Company Information
for the period from 2 July 2023 to 31 July 2024

Director

Craig Mulholland

Registered Address

41 Ivanhoe Rise
Livingston
EH54 6JA

Registered Number

SC774402 (Scotland)
DUTCH DEVELOPMENTS LTD
Balance Sheet as at
31 July 2024

Notes

2024

£

£

ASSETS
Fixed assets
Tangible assets3883,235
883,235
Current assets
Cash at bank and in hand7,994
7,994
7,994
891,229
CAPITAL, RESERVES AND LIABILITIES
Capital and reserves
Called up share capital1
Profit and loss account(16,206)
(16,205)
Liabilities
Creditors amounts falling due within one year400
Creditors amounts falling due after one year907,034
891,229
The financial statements were approved and authorised for issue by the Director on 27 March 2025, and are signed on its behalf by:
Craig Mulholland
Director
Registered Company No. SC774402
DUTCH DEVELOPMENTS LTD
Notes to the Financial Statements
for the period ended 31 July 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements. The director agrees to support the business financially.
Revenue from sale of goods
Revenue comprises income generated from the letting of residential properties and furnished holiday let (FHL) properties. Revenue is recognised in accordance with the terms of tenancy agreements and holiday rental contracts, net of any discounts, void periods, or tenant incentives.
Finance costs
Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

2024
Average number of employees during the year1
3.Tangible fixed assets

Total

£
Cost or valuation
Additions883,235
At 31 July 24883,235
Net book value
At 31 July 24883,235
At 01 July 23-
4.Capitalised borrowing costs related to property, plant and equipment
Borrowing costs totalling £617,168 have been included in the cost of fixed assets.
5.Creditors: amounts due after 5 years
Creditors due after 5 years amount to £617,168 and are made up of interest only mortgages.
6.Related party transactions
At the Year End, the amounts due to director's amounted to £309,865.80.