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REGISTERED NUMBER: SC443079 (Scotland)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

Oganan Dhun Eideann Ltd

Oganan Dhun Eideann Ltd (Registered number: SC443079)






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

Chartered Accountants' Report 5

Oganan Dhun Eideann Ltd

Company Information
for the Year Ended 31 July 2024







DIRECTOR: A M Cameron





REGISTERED OFFICE: 2 Cammo Hill
Cammo
Edinburgh
EH4 8EY





REGISTERED NUMBER: SC443079 (Scotland)





ACCOUNTANTS: Campbell Stewart MacLennan & Co
Chartered Accountants
Unit 3, Broom Place
Portree
Highland
IV51 9HL

Oganan Dhun Eideann Ltd (Registered number: SC443079)

Balance Sheet
31 July 2024

31/7/24 31/7/23
as restated
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 5,550 7,494

CURRENT ASSETS
Debtors 5 82,154 85,810
Cash at bank 232,185 239,427
314,339 325,237
CREDITORS
Amounts falling due within one year 6 3,654 20,290
NET CURRENT ASSETS 310,685 304,947
TOTAL ASSETS LESS CURRENT
LIABILITIES

316,235

312,441

PROVISIONS FOR LIABILITIES (1,054 ) (1,424 )

ACCRUALS AND DEFERRED INCOME (14,223 ) (6,583 )
NET ASSETS 300,958 304,434

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 300,957 304,433
SHAREHOLDERS' FUNDS 300,958 304,434

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 April 2025 and were signed by:





A M Cameron - Director


Oganan Dhun Eideann Ltd (Registered number: SC443079)

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

1. STATUTORY INFORMATION

Oganan Dhun Eideann 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 represents net sales of services invoiced in advance, payable in monthly instalments. Where payments are received from customers in advance of services provided, the amounts are recorded as Deferred Income and included as part of Creditors due within one year.

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 etc - 25% on straight line

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.

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 34 (2023 - 33 ) .

Oganan Dhun Eideann Ltd (Registered number: SC443079)

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2023 23,408
Additions 2,748
At 31 July 2024 26,156
DEPRECIATION
At 1 August 2023 15,914
Charge for year 4,692
At 31 July 2024 20,606
NET BOOK VALUE
At 31 July 2024 5,550
At 31 July 2023 7,494

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/7/24 31/7/23
as restated
£    £   
Trade debtors 4,909 17,158
Other debtors 77,245 68,652
82,154 85,810

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/7/24 31/7/23
as restated
£    £   
Trade creditors 102 1,581
Taxation and social security 3,552 18,461
Other creditors - 248
3,654 20,290

7. ULTIMATE CONTROLLING PARTY

The company is controlled by A Cameron.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Oganan Dhun Eideann Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Oganan Dhun Eideann Ltd for the year ended 31 July 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the director of Oganan Dhun Eideann Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Oganan Dhun Eideann Ltd and state those matters that we have agreed to state to the director of Oganan Dhun Eideann Ltd in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Oganan Dhun Eideann Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Oganan Dhun Eideann Ltd. You consider that Oganan Dhun Eideann Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Oganan Dhun Eideann Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Campbell Stewart MacLennan & Co
Chartered Accountants
Unit 3, Broom Place
Portree
Highland
IV51 9HL


22 April 2025