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REGISTERED NUMBER: SC330357 (Scotland)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

DBG Engineering Limited

DBG Engineering Limited (Registered number: SC330357)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


DBG Engineering Limited

Company Information
for the Year Ended 30 September 2024







DIRECTOR: D Gallacher





SECRETARY: Mrs B H Gallacher





REGISTERED OFFICE: 13 Knockinlaw Road
Kilmarnock
East Ayrshire
KA3 1SG





REGISTERED NUMBER: SC330357 (Scotland)





ACCOUNTANTS: Xel Business Solutions Ltd
Catcraig Quarry
Craigie
Ayrshire
KA1 5NB

DBG Engineering Limited (Registered number: SC330357)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 683 185

CURRENT ASSETS
Stocks 3,888 3,417
Debtors 5 60,609 37,593
Cash at bank and in hand 41,031 44,703
105,528 85,713
CREDITORS
Amounts falling due within one year 6 36,143 40,349
NET CURRENT ASSETS 69,385 45,364
TOTAL ASSETS LESS CURRENT
LIABILITIES

70,068

45,549

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 69,968 45,449
70,068 45,549

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 27 May 2025 and were signed by:





D Gallacher - Director


DBG Engineering Limited (Registered number: SC330357)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

DBG Engineering Limited 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.

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

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

DBG Engineering Limited (Registered number: SC330357)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 22,880
Additions 833
At 30 September 2024 23,713
DEPRECIATION
At 1 October 2023 22,695
Charge for year 335
At 30 September 2024 23,030
NET BOOK VALUE
At 30 September 2024 683
At 30 September 2023 185

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 58,589 37,593
Other debtors 2,020 -
60,609 37,593

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 26,010 27,015
Taxation and social security 8,202 8,952
Other creditors 1,931 4,382
36,143 40,349