Distillery Design Services Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: SC697370 (Scotland)

Distillery Design Services Ltd

Financial Statements For The Year Ended 31 May 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

E A Fraser

REGISTERED OFFICE:

4 North Guildry Street

Elgin

Moray

IV30 1JR

REGISTERED NUMBER:

SC697370 (Scotland)

ACCOUNTANTS:

The Long Partnership

4 North Guildry Street

Elgin

Moray

IV30 1JR

BANKERS:

HSBC

1 Centenary Square

Birmingham

B1 1HQ

FIXED ASSETS

Tangible assets

4

1,530

291

CURRENT ASSETS

Debtors

5

1,496

6,640

Cash at bank

33,951

13,357

35,447

19,997

CREDITORS

Amounts falling due within one year

6

13,735

10,792

NET CURRENT ASSETS

21,712

9,205

TOTAL ASSETS LESS CURRENT
LIABILITIES

23,242

9,496

CAPITAL AND RESERVES

Called up share capital

7

100

Retained earnings

8

23,142

9,396

SHAREHOLDERS' FUNDS

23,242

9,496

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 director acknowledges his 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 director and authorised for issue on 14 July 2025 and were signed by:

E A Fraser - Director

1.	STATUTORY INFORMATION

Distillery Design Services Ltd 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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Equipment

£

COST

At 1 June 2024

1,208

Additions

1,526

At 31 May 2025

2,734

DEPRECIATION

At 1 June 2024

917

Charge for year

287

At 31 May 2025

1,204

NET BOOK VALUE

At 31 May 2025

1,530

At 31 May 2024

291

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

Trade debtors

-

6,640

Other debtors

1,496

-

1,496

6,640

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

Taxation and social security

12,340

7,581

Other creditors

1,395

3,211

13,735

10,792

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.25

31.5.24

value:

£

80

Ordinary

1

80

10

Ordinary A

1

10

Ordinary B

1

10

100

8.

RESERVES

Retained

earnings

£

At 1 June 2024

9,396

Profit for the year

49,746

Dividends

(36,000

)

At 31 May 2025

23,142

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £18,000 (2024 - £17,250) were paid to the director .

As at 31 May 2024 the company owed the director £329. During the year the company met expenditure of £186 on behalf of the director. As at 31 May 2025 the company owed the director £515. This loan is interest free and has no fixed terms of repayment.