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REGISTERED NUMBER: SC245886 (Scotland)











Unaudited Financial Statements for the Year Ended 31st March 2025

for

Dalrymple Saw Services Limited

Dalrymple Saw Services Limited (Registered number: SC245886)






Contents of the Financial Statements
for the Year Ended 31st March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 5


Dalrymple Saw Services Limited

Company Information
for the Year Ended 31st March 2025







DIRECTORS: M Dalrymple
I Telfer





SECRETARY: I Telfer





REGISTERED OFFICE: Farries Kirk & McVean
Dumfries Enterprise Park
Heathhall
Dumfries
DUMFRIESSHIRE
DG1 3SJ





REGISTERED NUMBER: SC245886 (Scotland)





ACCOUNTANTS: Farries Kirk & McVean
Dumfries Enterprise Park
Heathhall
Dumfries
DUMFRIESSHIRE
DG1 3SJ

Dalrymple Saw Services Limited (Registered number: SC245886)

Balance Sheet
31st March 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Property, plant and equipment 5 14,890 18,710
14,890 18,710

CURRENT ASSETS
Inventories 5,000 3,800
Debtors 6 65,743 102,628
Cash at bank 520,973 466,260
591,716 572,688
CREDITORS
Amounts falling due within one year 7 94,137 91,486
NET CURRENT ASSETS 497,579 481,202
TOTAL ASSETS LESS CURRENT
LIABILITIES

512,469

499,912

PROVISIONS FOR LIABILITIES 1,576 3,555
NET ASSETS 510,893 496,357

CAPITAL AND RESERVES
Called up share capital 12 12
Retained earnings 510,881 496,345
SHAREHOLDERS' FUNDS 510,893 496,357

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19th May 2025 and were signed on its behalf by:



I Telfer - Director


Dalrymple Saw Services Limited (Registered number: SC245886)

Notes to the Financial Statements
for the Year Ended 31st March 2025

1. STATUTORY INFORMATION

Dalrymple Saw Services 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
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Acquired Goodwill has been fully amortised in the accounts.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance

Amounts written off each asset over the estimated useful life represent cost less residual value.

The assets' residual values and useful lives are reviewed, and adjusted, if appropriate, at the end of each reporting period.

Stocks
Inventories 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 Statement of Income and Retained Earnings, 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.

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.

Dalrymple Saw Services Limited (Registered number: SC245886)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2025

2. ACCOUNTING POLICIES - continued

Financial instruments
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors
Trade debtors are amounts due from customers for the sale of goods and services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price and represent the full value of the goods and services charged to customers, including any amounts charged on for third parties.

Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date they are presented as non current liabilities.

Borrowings
Interest bearing borrowings are initially recorded at fair value, net of transaction costs. Interest bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transactions costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Provisions and contingencies
Provisions are recognised when the company has a present legal or constructive obligation as a result of past events; it is probable that an outflow of resources will be required to settle the obligation; and the amount of the obligation can be estimated reliably.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st April 2024
and 31st March 2025 60,000
AMORTISATION
At 1st April 2024
and 31st March 2025 60,000
NET BOOK VALUE
At 31st March 2025 -
At 31st March 2024 -

Dalrymple Saw Services Limited (Registered number: SC245886)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2025

5. PROPERTY, PLANT AND EQUIPMENT
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1st April 2024
and 31st March 2025 96,597 84,900 181,497
DEPRECIATION
At 1st April 2024 88,102 74,685 162,787
Charge for year 1,275 2,545 3,820
At 31st March 2025 89,377 77,230 166,607
NET BOOK VALUE
At 31st March 2025 7,220 7,670 14,890
At 31st March 2024 8,495 10,215 18,710

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 65,743 102,628

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 18,417 20,042
Tax 36,793 29,978
Social security and other taxes 2,157 1,968
Directors' current accounts 35,170 37,898
Accruals and deferred income 1,600 1,600
94,137 91,486