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DOUGLAS-HAMILTON INVESTMENTS LIMITED

Registered Number
SC343289
(Scotland)

Unaudited Financial Statements for the Year ended
31 October 2024

DOUGLAS-HAMILTON INVESTMENTS LIMITED
Company Information
for the year from 1 November 2023 to 31 October 2024

Directors

BENSON, Matthew James
NIVEN, Fraser Irvine

Company Secretary

NIVEN, Fraser Irvine

Registered Address

30 Bonaly Avenue
Colinton
EH13 0ET

Registered Number

SC343289 (Scotland)
DOUGLAS-HAMILTON INVESTMENTS LIMITED
Balance Sheet as at
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investments31,662,7391,559,809
1,662,7391,559,809
Current assets
Debtors45790
Cash at bank and on hand113,292113,422
113,337114,212
Creditors amounts falling due within one year4(5,389)(24,007)
Net current assets (liabilities)107,94890,205
Total assets less current liabilities1,770,6871,650,014
Provisions for liabilities5(38,829)(35,336)
Net assets1,731,8581,614,678
Capital and reserves
Called up share capital600600
Share premium1,464,4001,464,400
Profit and loss account266,858149,678
Shareholders' funds1,731,8581,614,678
The financial statements were approved and authorised for issue by the Board of Directors on 22 April 2025, and are signed on its behalf by:
NIVEN, Fraser Irvine
Director
Registered Company No. SC343289
DOUGLAS-HAMILTON INVESTMENTS LIMITED
Notes to the Financial Statements
for the year ended 31 October 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.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
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.
Dividend income
Dividend income is recognised when the right to receive payment is established.
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
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
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.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year22
3.Fixed asset investments

Investments in groups1

Other investments2

Total

£££
Cost or valuation
At 01 November 23142,6551,417,1541,559,809
Additions47,205194,683241,888
Revaluations-149,906149,906
Disposals-(288,864)(288,864)
At 31 October 24189,8601,472,8791,662,739
Net book value
At 31 October 24189,8601,472,8791,662,739
At 31 October 23142,6551,417,1541,559,809

Notes

1Investments in group undertakings and participating interests
2Other investments other than loans
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables3,2744,350
Taxation and social security2,115-
Other creditors-19,657
Total5,38924,007
5.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)38,82935,336
Total38,82935,336