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DONALDSON HOLDINGS (SCOTLAND) LIMITED

Registered Number
SC639498
(Scotland)

Unaudited Financial Statements for the Year ended
31 December 2024

DONALDSON HOLDINGS (SCOTLAND) LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors

WARNOCK, Stuart John
WILSON, Scott

Registered Address

4d Auchingramont Road
Hamilton
ML3 6JT

Place of Business

Unit 4, Block 2

Ward Street

Alloa

FK10 1ET


Registered Number

SC639498 (Scotland)
DONALDSON HOLDINGS (SCOTLAND) LIMITED
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investments3369,340369,340
369,340369,340
Current assets
Cash at bank and on hand54,88753,723
54,88753,723
Creditors amounts falling due within one year4(11,848)(11,848)
Net current assets (liabilities)43,03941,875
Total assets less current liabilities412,379411,215
Creditors amounts falling due after one year5(7,867)(17,265)
Net assets404,512393,950
Capital and reserves
Called up share capital9595
Share premium17,49517,495
Other reserves55
Profit and loss account386,917376,355
Shareholders' funds404,512393,950
The financial statements were approved and authorised for issue by the Board of Directors on 11 April 2025, and are signed on its behalf by:
WARNOCK, Stuart John
Director
WILSON, Scott
Director

Registered Company No. SC639498
DONALDSON HOLDINGS (SCOTLAND) LIMITED
Notes to the Financial Statements
for the year ended 31 December 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
2.Average number of employees

20242023
Average number of employees during the year00
3.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 January 24369,340369,340
At 31 December 24369,340369,340
Net book value
At 31 December 24369,340369,340
At 31 December 23369,340369,340

Notes

1Investments in group undertakings and participating interests
4.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts10,64810,648
Accrued liabilities and deferred income1,2001,200
Total11,84811,848
5.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts7,86717,265
Total7,86717,265