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REGISTERED NUMBER: SC598319 (Scotland)















Unaudited Financial Statements for the Year Ended 31 May 2025

for

Surface Dr Limited

Surface Dr Limited (Registered number: SC598319)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Surface Dr Limited

Company Information
for the Year Ended 31 May 2025







DIRECTORS: C Browne
M R Gow
G M Nicholls
Mrs D Nicholls





REGISTERED OFFICE: 15 Elmwood Avenue
Inverness
United Kingdom
Inverness-Shire
IV2 6HE





REGISTERED NUMBER: SC598319 (Scotland)





ACCOUNTANTS: Mackay & Co CA
3 Fodderty Way
Dingwall
Ross-shire
IV15 9XB

Surface Dr Limited (Registered number: SC598319)

Balance Sheet
31 May 2025

31.5.25 31.5.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 10,236 8,003

CURRENT ASSETS
Debtors 5 75,856 56,242
Cash at bank 20,657 34,654
96,513 90,896
CREDITORS
Amounts falling due within one year 6 67,219 56,115
NET CURRENT ASSETS 29,294 34,781
TOTAL ASSETS LESS CURRENT
LIABILITIES

39,530

42,784

CAPITAL AND RESERVES
Called up share capital 401 401
Retained earnings 39,129 42,383
39,530 42,784

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

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

The directors acknowledge their 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.

Surface Dr Limited (Registered number: SC598319)

Balance Sheet - continued
31 May 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 Board of Directors and authorised for issue on 31 July 2025 and were signed on its behalf by:





G M Nicholls - Director


Surface Dr Limited (Registered number: SC598319)

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

1. STATUTORY INFORMATION

Surface Dr 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, 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 - 20% 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Surface Dr Limited (Registered number: SC598319)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2024 13,000
Additions 6,787
At 31 May 2025 19,787
DEPRECIATION
At 1 June 2024 4,997
Charge for year 4,554
At 31 May 2025 9,551
NET BOOK VALUE
At 31 May 2025 10,236
At 31 May 2024 8,003

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.25 31.5.24
£    £   
Trade debtors 33,000 32,314
Other debtors 42,856 23,928
75,856 56,242

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.25 31.5.24
£    £   
Trade creditors 99 -
Taxation and social security 49,937 47,639
Other creditors 17,183 8,476
67,219 56,115