1 December 2023 false Taxfiler 2024.6 SC556393business:PrivateLimitedCompanyLtd2023-12-012024-11-30 SC5563932023-11-30 SC5563932023-12-012024-11-30 SC556393business:AuditExempt-NoAccountantsReport2023-12-012024-11-30 SC556393business:AbridgedAccounts2023-12-012024-11-30 SC5563932024-11-30 SC556393business:Director12023-12-012024-11-30 SC556393business:Director22023-12-012024-11-30 SC556393business:RegisteredOffice2023-12-012024-11-30 SC5563932023-11-30 SC556393core:WithinOneYear2024-11-30 SC556393core:WithinOneYear2023-11-30 SC556393core:AfterOneYear2024-11-30 SC556393core:AfterOneYear2023-11-30 SC556393core:ShareCapitalcore:PreviouslyStatedAmount2024-11-30 SC556393core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 SC556393core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-11-30 SC556393core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 SC556393core:PreviouslyStatedAmount2024-11-30 SC556393core:PreviouslyStatedAmount2023-11-30 SC556393business:SmallEntities2023-12-012024-11-30 SC556393countries:Scotland2023-12-012024-11-30 SC556393core:PlantMachinery2023-12-012024-11-30 SC556393core:MotorVehicles2023-12-012024-11-30 SC556393core:FurnitureFittings2023-12-012024-11-30 SC5563932022-12-012023-11-30 iso4217:GBP xbrli:pure
Company Registration No. SC556393 (Scotland)
DFFC LTD Unaudited accounts for the year ended 30 November 2024
DFFC LTD Company Information for the year ended 30 November 2024
Directors
Duncan Fisher Stephanie Fisher
Company Number
SC556393 (Scotland)
Registered Office
Groan Farm Logiealmond PERTHSHIRE PH1 3TQ SCOTLAND
Accountants
Stephen Donald MA(Hons) MBA FCA 17 Muirhall Terrace Perth PERTHSHIRE PH2 7ES
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DFFC LTD Statement of financial position as at 30 November 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
50,000 
50,000 
Tangible assets
99,416 
77,144 
149,416 
127,144 
Current assets
Inventories
2,000 
2,000 
Debtors
736,625 
466,948 
Cash at bank and in hand
53,484 
58,940 
792,109 
527,888 
Creditors: amounts falling due within one year
(383,709)
(223,513)
Net current assets
408,400 
304,375 
Total assets less current liabilities
557,816 
431,519 
Creditors: amounts falling due after more than one year
(200,287)
(201,744)
Net assets
357,529 
229,775 
Capital and reserves
Called up share capital
6 
6 
Profit and loss account
357,523 
229,769 
Shareholders' funds
357,529 
229,775 
For the year ending 30 November 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 of Directors and authorised for issue on 17 February 2025 and were signed on its behalf by
Duncan Fisher Director Company Registration No. SC556393
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DFFC LTD Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
DFFC LTD is a private company, limited by shares, registered in Scotland, registration number SC556393. The registered office is Groan Farm , Logiealmond , PERTHSHIRE , PH1 3TQ, SCOTLAND.
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
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:
Plant & machinery
20%
Motor vehicles
25%
Fixtures & fittings
25%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Total 
£ 
Cost
At 1 December 2023
50,000 
At 30 November 2024
50,000 
Amortisation
At 1 December 2023
- 
At 30 November 2024
- 
Net book value
At 30 November 2024
50,000 
At 30 November 2023
50,000 
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DFFC LTD Notes to the Accounts for the year ended 30 November 2024
5
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 December 2023
216,937 
Additions
69,105 
Disposals
(51,577)
At 30 November 2024
234,465 
Depreciation
At 1 December 2023
139,793 
Charge for the year
43,933 
On disposals
(48,677)
At 30 November 2024
135,049 
Net book value
At 30 November 2024
99,416 
At 30 November 2023
77,144 
6
Average number of employees
During the year the average number of employees was 3 (2023: 2).
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