D & K (EAST SCOTLAND) LIMITED

Company Registration Number:
SC511296 (Scotland)

Unaudited abridged accounts for the year ended 31 December 2024

Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

D & K (EAST SCOTLAND) LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2024

Balance sheet
Notes

D & K (EAST SCOTLAND) LIMITED

Balance sheet

As at 31 December 2024


Notes

2024

2023


£

£
Fixed assets
Intangible assets: 3 43,834 61,227
Tangible assets: 4 221,147 214,005
Investments: 5 24,000 24,000
Total fixed assets: 288,981 299,232
Current assets
Stocks: 237,122 231,604
Debtors:   275,805 210,011
Cash at bank and in hand: 233,294 132,185
Total current assets: 746,221 573,800
Creditors: amounts falling due within one year:   (404,739) (322,645)
Net current assets (liabilities): 341,482 251,155
Total assets less current liabilities: 630,463 550,387
Creditors: amounts falling due after more than one year:   (110,722) (140,865)
Provision for liabilities: (51,349) (26,260)
Total net assets (liabilities): 468,392 383,262
Capital and reserves
Called up share capital: 2 2
Profit and loss account: 468,390 383,260
Shareholders funds: 468,392 383,262

The notes form part of these financial statements

D & K (EAST SCOTLAND) LIMITED

Balance sheet statements

For the year ending 31 December 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 10 April 2025
and signed on behalf of the board by:

Name: D Pabla
Status: Director

The notes form part of these financial statements

D & K (EAST SCOTLAND) LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

D & K (EAST SCOTLAND) LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

2. Employees

2024 2023
Average number of employees during the period 19 18

D & K (EAST SCOTLAND) LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

3. Intangible Assets

Total
Cost £
At 01 January 2024 173,927
At 31 December 2024 173,927
Amortisation
At 01 January 2024 112,700
Charge for year 17,393
At 31 December 2024 130,093
Net book value
At 31 December 2024 43,834
At 31 December 2023 61,227

D & K (EAST SCOTLAND) LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

4. Tangible Assets

Total
Cost £
At 01 January 2024 384,306
Additions 69,891
At 31 December 2024 454,197
Depreciation
At 01 January 2024 170,301
Charge for year 62,749
At 31 December 2024 233,050
Net book value
At 31 December 2024 221,147
At 31 December 2023 214,005

D & K (EAST SCOTLAND) LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

5. Fixed investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit and loss.