Digital Routes Scotland Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC522375 (Scotland)

Digital Routes Scotland Limited

Financial Statements For The Year Ended 31 January 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs V M Mclennan

Mr D J Mansfield

SECRETARY:

Mrs V M Mclennan

REGISTERED OFFICE:

4 North Guildry Street

Elgin

Moray

IV30 1JR

REGISTERED NUMBER:

SC522375 (Scotland)

ACCOUNTANTS:

The Long Partnership

4 North Guildry Street

Elgin

Moray

IV30 1JR

BANKERS:

The Royal Bank of Scotland

209 High Street

Elgin

Moray

IV30 1DL

CURRENT ASSETS

Debtors

5

21,724

10,987

Cash at bank

27,662

6,354

49,386

17,341

CREDITORS

Amounts falling due within one year

6

24,286

11,246

NET CURRENT ASSETS

25,100

6,095

TOTAL ASSETS LESS CURRENT
LIABILITIES

25,100

6,095

CAPITAL AND RESERVES

Called up share capital

7

666

Retained earnings

8

24,434

5,429

SHAREHOLDERS' FUNDS

25,100

6,095

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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.

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 5 September 2025 and were signed on its behalf by:

Mrs V M Mclennan - Director

1.	STATUTORY INFORMATION

Digital Routes Scotland 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.

Equipment

-

33% 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Equipment

£

COST

At 1 February 2024

and 31 January 2025

500

DEPRECIATION

At 1 February 2024

and 31 January 2025

500

NET BOOK VALUE

At 31 January 2025

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

Trade debtors

21,724

10,987

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

Trade creditors

888

-

Taxation and social security

17,233

4,702

Other creditors

6,165

6,544

24,286

11,246

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.25

31.1.24

value:

£

333

A Ordinary

1

333

B Ordinary

1

333

666

8.

RESERVES

Retained

earnings

£

At 1 February 2024

5,429

Profit for the year

34,505

Dividends

(15,500

)

At 31 January 2025

24,434

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £15,500 (2024 - £12,000) were paid to the directors .

At 31 January 2024 the company owed the directors £4,970. During the year the company paid expenses totalling £354 on behalf of the directors. At 31 January 2025 the company owed the directors £5,324. This loan is interest free and has no fixed repayment terms.