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Registered Number: SC347293
Scotland

 

 

 

D & H DESIGN LTD.



Unaudited Financial Statements
 


Period of accounts

Start date: 01 September 2023

End date: 31 August 2024
Director D Hall
Registered Number SC347293
Registered Office 42 Parklands Crescent
Dalgety Bay
Fife
KY11 9FN
Accountants M & S Accountancy & Taxation Limited
Unit 26, Dunfermline Business Centre
Izatt Avenue
Dunfermline
Fife
KY11 3BZ
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 205    462 
205    462 
Current assets      
Debtors 4 8,850    23,925 
Cash at bank and in hand (1,897)   1,728 
6,953    25,653 
Creditors: amount falling due within one year 5 (2,388)   (1,338)
Net current assets 4,565    24,315 
 
Total assets less current liabilities 4,770    24,777 
Provisions for liabilities 6 (39)   (137)
Net assets 4,731    24,640 
 

Capital and reserves
     
Called up share capital 7 1    1 
Profit and loss account 4,730    24,639 
Shareholders' funds 4,731    24,640 
 


For the year ended 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 27 May 2025 and were signed by:


-------------------------------
D Hall
Director
2
General Information
D & H Design Ltd. is a private company, limited by shares, registered in Scotland, registration number SC347293, registration address 42 Parklands Crescent, Dalgety Bay, Fife, KY11 9FN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of VAT and trade discounts. Turnover is recognised on the accruals basis.
Taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The companys liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
Deferred taxation
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 20% Straight Line
Computer Equipment 33% Straight Line
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 September 2023 424    780    1,204 
Additions    
Disposals (424)     (424)
At 31 August 2024   780    780 
Depreciation
At 01 September 2023 424    318    742 
Charge for year   257    257 
On disposals (424)     (424)
At 31 August 2024   575    575 
Net book values
Closing balance as at 31 August 2024   205    205 
Opening balance as at 01 September 2023   462    462 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors   2,810 
Directors' Current Accounts 8,850    21,115 
8,850    23,925 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Corporation Tax 2,388    1,338 
Accrued Expenses  
2,388    1,338 

6.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 39    137 
39    137 

7.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
1 Class A share of £1.00 each  
 

8.

Related Party Transactions

The following advance to key management personnel took place during the year ended 31 August 2024:

Description   2024
£
  2023
£
Key Management Personnel 8,850  21,115 

The loan has no fixed terms of repayment and interest is charged at 2.25% on loans in excess of £10,000. 
3