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THERESA & ALLAN DALGARNO LIMITED

Registered Number
SC328728
(Scotland)

Unaudited Financial Statements for the Year ended
31 August 2024

THERESA & ALLAN DALGARNO LIMITED
Company Information
for the year from 1 September 2023 to 31 August 2024

Directors

Allan Paul Dalgarno
Theresa Vettese

Registered Address

Unit 6 Ashdale Drive
Westhill
AB32 6LP

Registered Number

SC328728 (Scotland)
THERESA & ALLAN DALGARNO LIMITED
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets38,1766,379
8,1766,379
Current assets
Stocks15,81416,083
Debtors448,3168,777
Cash at bank and on hand152,597194,835
216,727219,695
Creditors amounts falling due within one year5(88,122)(77,075)
Net current assets (liabilities)128,605142,620
Total assets less current liabilities136,781148,999
Provisions for liabilities(1,635)(428)
Net assets135,146148,571
Capital and reserves
Called up share capital22
Profit and loss account135,144148,569
Shareholders' funds135,146148,571
The financial statements were approved and authorised for issue by the Board of Directors on 22 May 2025, and are signed on its behalf by:
Allan Paul Dalgarno
Director
Theresa Vettese
Director

Registered Company No. SC328728
THERESA & ALLAN DALGARNO LIMITED
Notes to the Financial Statements
for the year ended 31 August 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Employee benefits
The company operates a defined contribution pension scheme. Contributions payable to the companys pension scheme are charged to profit or loss in the period to which they relate.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings15-
Plant and machinery-5
Fixtures and fittings-5
Office Equipment-3
Finance leases and hire purchase contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
Stocks and work in progress
Stock and work in progress are valued at the lower of cost and net realisable value.
2.Average number of employees

20242023
Average number of employees during the year1818
3.Tangible fixed assets

Land & buildings

Plant & machinery

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 September 2340,0007,46352,6016,139106,203
Additions-2,8101,573-4,383
At 31 August 2440,00010,27354,1746,139110,586
Depreciation and impairment
At 01 September 2337,0295,66952,5614,56599,824
Charge for year4469211451,0742,586
At 31 August 2437,4756,59052,7065,639102,410
Net book value
At 31 August 242,5253,6831,4685008,176
At 31 August 232,9711,794401,5746,379
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables2,174-
Other debtors32,205-
Prepayments and accrued income13,9378,777
Total48,3168,777
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables28,69515,057
Taxation and social security57,51752,880
Other creditors137279
Accrued liabilities and deferred income1,7738,859
Total88,12277,075