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Company Registration No. SC755144 (Scotland)
DUGIT SERVICES LTD Unaudited accounts for the year ended 31 January 2025
DUGIT SERVICES LTD Unaudited accounts Contents
Page
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DUGIT SERVICES LTD Company Information for the year ended 31 January 2025
Director
Mr Douglas N Sneddon
Company Number
SC755144 (Scotland)
Registered Office
97 HARBURN DRIVE WEST CALDER EH55 8AN SCOTLAND
Accountants
Added Accounting Ltd 8 Whitehouse Crescent Gorebridge EH23 4FT
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DUGIT SERVICES LTD Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
682 
1,137 
Current assets
Debtors
9,965 
11,448 
Cash at bank and in hand
61,476 
28,432 
71,441 
39,880 
Creditors: amounts falling due within one year
(22,566)
(13,679)
Net current assets
48,875 
26,201 
Net assets
49,557 
27,338 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
49,547 
27,328 
Shareholders' funds
49,557 
27,338 
For the year ending 31 January 2025 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 5 August 2025 and were signed on its behalf by
Mr Douglas N Sneddon Director Company Registration No. SC755144
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DUGIT SERVICES LTD Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
DUGIT SERVICES LTD is a private company, limited by shares, registered in Scotland, registration number SC755144. The registered office is 97 HARBURN DRIVE, WEST CALDER, EH55 8AN, 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
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Fixtures & fittings
Straight line over 5 years
Computer equipment
Straight line over 3 years
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2024
270 
1,225 
1,495 
At 31 January 2025
270 
1,225 
1,495 
Depreciation
At 1 February 2024
47 
311 
358 
Charge for the year
54 
401 
455 
At 31 January 2025
101 
712 
813 
Net book value
At 31 January 2025
169 
513 
682 
At 31 January 2024
223 
914 
1,137 
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DUGIT SERVICES LTD Notes to the Accounts for the year ended 31 January 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
9,965 
11,448 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
6,307 
- 
Trade creditors
- 
645 
Taxes and social security
11,366 
8,958 
Loans from directors
832 
38 
Accruals
544 
340 
Deferred income
3,517 
3,698 
22,566 
13,679 
7
Average number of employees
During the year the average number of employees was 2 (2024: 1).
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