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Company Registration No. SC755593 (Scotland)
Dire Lark Ltd Unaudited accounts for the year ended 31 December 2024
Dire Lark Ltd Unaudited accounts Contents
Page
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Dire Lark Ltd Company Information for the year ended 31 December 2024
Director
Trevin York
Company Number
SC755593 (Scotland)
Registered Office
GF, 42 Melville Street Edinburgh EH3 7HA
Accountants
Rosebery Accountants & Business Advisors 23 Melville Street Edinburgh EH3 7PE
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Dire Lark Ltd Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
849 
1,225 
Current assets
Debtors
799 
3,142 
Cash at bank and in hand
16,258 
48,491 
17,057 
51,633 
Creditors: amounts falling due within one year
(12,930)
(24,987)
Net current assets
4,127 
26,646 
Net assets
4,976 
27,871 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
4,876 
27,771 
Shareholders' funds
4,976 
27,871 
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 April 2025 and were signed on its behalf by
Trevin York Director Company Registration No. SC755593
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Dire Lark Ltd Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Dire Lark Ltd is a private company, limited by shares, registered in Scotland, registration number SC755593. The registered office is GF, 42 Melville Street, Edinburgh, EH3 7HA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
Over 3 years straight line
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 January 2024
1,838 
Additions
354 
At 31 December 2024
2,192 
Depreciation
At 1 January 2024
613 
Charge for the year
730 
At 31 December 2024
1,343 
Net book value
At 31 December 2024
849 
At 31 December 2023
1,225 
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Dire Lark Ltd Notes to the Accounts for the year ended 31 December 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
799 
3,142 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
611 
- 
Taxes and social security
12,318 
24,078 
Loans from directors
- 
909 
Accruals
1 
- 
12,930 
24,987 
7
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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