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DOUGLAS-HAMILTON (D SHARE) LIMITED

Registered Number
SC106760
(Scotland)

Unaudited Financial Statements for the Year ended
31 October 2024

DOUGLAS-HAMILTON (D SHARE) LIMITED
Company Information
for the year from 1 November 2023 to 31 October 2024

Directors

BENSON, Matthew James
DOUGLAS-HAMILTON, Catherine Bride
DOUGLAS-HAMILTON, Charles

Registered Address

30 Bonaly Avenue
Colinton
Edinburgh
EH13 0ET

Registered Number

SC106760 (Scotland)
DOUGLAS-HAMILTON (D SHARE) LIMITED
Balance Sheet as at
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investments3168,34488,094
168,34488,094
Current assets
Debtors431,8756,289
Cash at bank and on hand63,37383,017
95,24889,306
Creditors amounts falling due within one year5(2,560)(2,400)
Net current assets (liabilities)92,68886,906
Total assets less current liabilities261,032175,000
Net assets261,032175,000
Capital and reserves
Called up share capital2,1351,200
Share premium83,215-
Profit and loss account175,682173,800
Shareholders' funds261,032175,000
The financial statements were approved and authorised for issue by the Board of Directors on 5 June 2025, and are signed on its behalf by:
DOUGLAS-HAMILTON, Charles
Director
Registered Company No. SC106760
DOUGLAS-HAMILTON (D SHARE) 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.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
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.
2.Average number of employees

20242023
Average number of employees during the year33
3.Fixed asset investments

Other investments1

Total

££
Cost or valuation
At 01 November 2388,09488,094
Additions80,25080,250
At 31 October 24168,344168,344
Net book value
At 31 October 24168,344168,344
At 31 October 2388,09488,094

Notes

1Other investments other than loans
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables4,3501,439
Amounts owed by group undertakings11,2509
Other debtors16,2754,740
Prepayments and accrued income-101
Total31,8756,289
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables40-
Accrued liabilities and deferred income2,5202,400
Total2,5602,400