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REGISTERED NUMBER: SC493405 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

DALZIEL HOME DESIGN LTD

DALZIEL HOME DESIGN LTD (REGISTERED NUMBER: SC493405)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DALZIEL HOME DESIGN LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: C J Lambe
J McFadyen





REGISTERED OFFICE: 25-27 Albert Street
Motherwell
ML1 1PR





REGISTERED NUMBER: SC493405 (Scotland)





ACCOUNTANT: John Murphy & Company (Scotland) Limited
Chartered Accountants
Castle Chambers
67 Main Street
Bothwell
Lanarkshire
G71 8ER

DALZIEL HOME DESIGN LTD (REGISTERED NUMBER: SC493405)

BALANCE SHEET
31 MARCH 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 666,612 648,568

CURRENT ASSETS
Stocks 5 36,476 129,292
Debtors 6 443,041 325,859
Cash at bank 4,036 6,203
483,553 461,354
CREDITORS
Amounts falling due within one year 7 554,502 481,400
NET CURRENT LIABILITIES (70,949 ) (20,046 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

595,663

628,522

CREDITORS
Amounts falling due after more than one
year

8

(199,499

)

(198,554

)

PROVISIONS FOR LIABILITIES 11 (49,974 ) (45,463 )
NET ASSETS 346,190 384,505

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 346,090 384,405
SHAREHOLDERS' FUNDS 346,190 384,505

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

DALZIEL HOME DESIGN LTD (REGISTERED NUMBER: SC493405)

BALANCE SHEET - continued
31 MARCH 2025


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 Board of Directors and authorised for issue on 16 May 2025 and were signed on its behalf by:




C J Lambe - Director



J McFadyen - Director


DALZIEL HOME DESIGN LTD (REGISTERED NUMBER: SC493405)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

Dalziel Home Design 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

DALZIEL HOME DESIGN LTD (REGISTERED NUMBER: SC493405)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

2. ACCOUNTING POLICIES - continued

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 8 (2024 - 7 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 April 2024 466,715 3,347 84,549 221,759 776,370
Additions - - 549 87,073 87,622
Disposals - - - (75,040 ) (75,040 )
At 31 March 2025 466,715 3,347 85,098 233,792 788,952
DEPRECIATION
At 1 April 2024 - 2,058 56,992 68,752 127,802
Charge for year - 322 6,957 41,697 48,976
Eliminated on disposal - - - (54,438 ) (54,438 )
At 31 March 2025 - 2,380 63,949 56,011 122,340
NET BOOK VALUE
At 31 March 2025 466,715 967 21,149 177,781 666,612
At 31 March 2024 466,715 1,289 27,557 153,007 648,568

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 April 2024 221,759
Additions 87,073
Disposals (75,040 )
At 31 March 2025 233,792
DEPRECIATION
At 1 April 2024 68,752
Charge for year 41,697
Eliminated on disposal (54,438 )
At 31 March 2025 56,011
NET BOOK VALUE
At 31 March 2025 177,781
At 31 March 2024 153,007

DALZIEL HOME DESIGN LTD (REGISTERED NUMBER: SC493405)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

5. STOCKS
31.3.25 31.3.24
£    £   
Stock 2,473 79,658
Work in progress 34,003 49,634
36,476 129,292

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 278,622 252,231
Other debtors 99,213 252
VAT 54,813 56,050
Prepayments 10,393 17,326
443,041 325,859

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts (see note 9) 63,337 23,518
Hire purchase contracts 38,331 53,311
Trade creditors 207,188 200,756
Corporation tax 6,013 19,943
Payroll taxation 6,794 6,167
Other creditors 97,691 34,263
Directors' current accounts 95,028 87,923
Accrued charges 40,120 55,519
554,502 481,400

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Bank loans (see note 9) 73,042 108,539
Hire purchase contracts 126,457 90,015
199,499 198,554

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 33,164 78,201

DALZIEL HOME DESIGN LTD (REGISTERED NUMBER: SC493405)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

9. LOANS

An analysis of the maturity of loans is given below:

31.3.25 31.3.24
£    £   
Amounts falling due within one year or on demand:
Bank overdrafts 43,330 9,606
Bank loans 20,007 13,912
63,337 23,518

Amounts falling due between one and two years:
Bank loans - 1-2 years 11,282 16,282

Amounts falling due between two and five years:
Bank loans - 2-5 years 28,596 14,056

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 33,164 78,201

10. SECURED DEBTS

The following secured debts are included within creditors:

31.3.25 31.3.24
£    £   
Bank overdrafts 43,330 9,606
Bank loans 93,049 122,451
136,379 132,057

The company's bank borrowings are secured by a standard security over the company's land and buildings and a bond and floating charge over the assets of the company.

11. PROVISIONS FOR LIABILITIES
31.3.25 31.3.24
£    £   
Deferred tax 49,974 45,463

Deferred
tax
£   
Balance at 1 April 2024 45,463
Provided during year 4,511
Balance at 31 March 2025 49,974