IRIS Accounts Production v25.1.4.42 SC203352 director 1.2.24 31.1.25 31.1.25 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC2033522024-01-31SC2033522025-01-31SC2033522024-02-012025-01-31SC2033522023-01-31SC2033522023-02-012024-01-31SC2033522024-01-31SC203352ns15:Scotland2024-02-012025-01-31SC203352ns14:PoundSterling2024-02-012025-01-31SC203352ns10:Director12024-02-012025-01-31SC203352ns10:PrivateLimitedCompanyLtd2024-02-012025-01-31SC203352ns10:SmallEntities2024-02-012025-01-31SC203352ns10:AuditExempt-NoAccountantsReport2024-02-012025-01-31SC203352ns10:SmallCompaniesRegimeForDirectorsReport2024-02-012025-01-31SC203352ns10:SmallCompaniesRegimeForAccounts2024-02-012025-01-31SC203352ns10:FullAccounts2024-02-012025-01-31SC203352ns10:CompanySecretary12024-02-012025-01-31SC203352ns10:RegisteredOffice2024-02-012025-01-31SC203352ns5:CurrentFinancialInstruments2025-01-31SC203352ns5:CurrentFinancialInstruments2024-01-31SC203352ns5:ShareCapital2025-01-31SC203352ns5:ShareCapital2024-01-31SC203352ns5:SharePremium2025-01-31SC203352ns5:SharePremium2024-01-31SC203352ns5:RetainedEarningsAccumulatedLosses2025-01-31SC203352ns5:RetainedEarningsAccumulatedLosses2024-01-31SC203352ns5:PlantMachinery2024-02-012025-01-31SC203352ns5:PlantMachinery2024-01-31SC203352ns5:PlantMachinery2025-01-31
REGISTERED NUMBER: SC203352 (Scotland)




















Debi Gliori Limited

Unaudited Financial Statements

for the Year Ended 31 January 2025






Debi Gliori Limited (Registered number: SC203352)






Contents of the Financial Statements
for the Year Ended 31 January 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Debi Gliori Limited

Company Information
for the Year Ended 31 January 2025







DIRECTOR: D Gliori





SECRETARY: M N Holton





REGISTERED OFFICE: 17 Letham Mains Holdings
Haddington
East Lothian
EH41 4NW





REGISTERED NUMBER: SC203352 (Scotland)





ACCOUNTANTS: Whitelaw Wells
The Lighthouse
Heugh Road
North Berwick
EH39 5PX

Debi Gliori Limited (Registered number: SC203352)

Balance Sheet
31 January 2025

2025 2024
Notes £    £   
CURRENT ASSETS
Cash at bank 57,804 38,538

CREDITORS
Amounts falling due within one year 5 31,115 11,259
NET CURRENT ASSETS 26,689 27,279
TOTAL ASSETS LESS CURRENT
LIABILITIES

26,689

27,279

CAPITAL AND RESERVES
Called up share capital 100 100
Share premium 4,201 4,201
Retained earnings 22,388 22,978
SHAREHOLDERS' FUNDS 26,689 27,279

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Debi Gliori Limited (Registered number: SC203352)

Balance Sheet - continued
31 January 2025


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 9 June 2025 and were signed by:





D Gliori - Director


Debi Gliori Limited (Registered number: SC203352)

Notes to the Financial Statements
for the Year Ended 31 January 2025

1. STATUTORY INFORMATION

Debi Gliori 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 from royalties and author visits, 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.
Plant and machinery etc - 25% on cost

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.

Going concern
The financial statements have been prepared on the going concern principle, which assumes that the company will continue to trade for the foreseeable future.

Debi Gliori Limited (Registered number: SC203352)

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

2. ACCOUNTING POLICIES - continued

Provisions
Provisions are recognised where the company has a present obligation as a result of a past event, it is probably the company will be required to settle the obligations, and a reliable estimate can be made of the obligations. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2024
and 31 January 2025 12,166
DEPRECIATION
At 1 February 2024
and 31 January 2025 12,166
NET BOOK VALUE
At 31 January 2025 -

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Taxation and social security 6,623 9,500
Other creditors 24,492 1,759
31,115 11,259