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D.W.MORRISON LTD

Registered Number
SC690069
(Scotland)

Unaudited Financial Statements for the Year ended
28 February 2025

D.W.MORRISON LTD
Company Information
for the year from 1 March 2024 to 28 February 2025

Director

MORRISON, Dean William

Registered Address

37 Sycamore Avenue
Beith
KA15 2DW

Registered Number

SC690069 (Scotland)
D.W.MORRISON LTD
Balance Sheet as at
28 February 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets36,7357,200
6,7357,200
Current assets
Debtors415,27429,228
Cash at bank and on hand40,52210,970
55,79640,198
Creditors amounts falling due within one year5(14,327)(4,967)
Net current assets (liabilities)41,46935,231
Total assets less current liabilities48,20442,431
Net assets48,20442,431
Capital and reserves
Called up share capital11
Profit and loss account48,20342,430
Shareholders' funds48,20442,431
The financial statements were approved and authorised for issue by the Director on 23 June 2025, and are signed on its behalf by:
MORRISON, Dean William
Director
Registered Company No. SC690069
D.W.MORRISON LTD
Notes to the Financial Statements
for the year ended 28 February 2025

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.
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.
Interest income
Interest income is recognised using the effective interest rate method.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
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:

Reducing balance (%)
Plant and machinery20
Vehicles20
Office Equipment20
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.
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.
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

20252024
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 March 24-9,000-9,000
Additions804-3291,133
At 28 February 258049,00032910,133
Depreciation and impairment
At 01 March 24-1,800-1,800
Charge for year1471,440111,598
At 28 February 251473,240113,398
Net book value
At 28 February 256575,7603186,735
At 29 February 24-7,200-7,200
4.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables3,775-
Other debtors11,49929,228
Total15,27429,228
5.Creditors: amounts due within one year

2025

2024

££
Bank borrowings and overdrafts723-
Taxation and social security12,6504,890
Other creditors35477
Accrued liabilities and deferred income600-
Total14,3274,967
6.Share capital
1 Ordinary Share