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Registered Number: SC793867
Scotland

 

 

 

DURN BLACK LTD



Unaudited Financial Statements
 


Period of accounts

Start date: 03 January 2024

End date: 31 January 2025
Directors Diane HUTCHESON
Anne HUTCHESON-DEAN
Registered Number SC793867
Registered Office 8A Tweed Mills
Dunsdale Road
Selkirk
TD7 5DZ
Accountants NS24 Limited
8A Tweed Mills
Dunsdale Road
Selkirk
TD7 5DZ
1
Director's report and financial statements
The directors present his/her/their report and accounts for the period ended 31 January 2025.
Directors
The directors who served the company throughout the period were as follows:
Diane HUTCHESON
Anne HUTCHESON-DEAN
Statement of directors' responsibilities
The directors are responsible for preparing the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:
  • select suitable accounting policies and then apply them consistently
  • make judgements and estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.


The directors are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report was approved by the board and signed on its behalf by:


----------------------------------
Anne HUTCHESON-DEAN
Director

Date approved: 09 September 2025
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 January 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
NS24 Limited
31 January 2025



NS24 Limited

8A Tweed Mills
Dunsdale Road
Selkirk
TD7 5DZ
09 September 2025
3
  2025
    £ £
Current assets 179,026   
Prepayments and accrued income 2,250   
Creditors: amount falling due within one year (164,650)  
Net current assets   16,626 
Total assets less current liabilities   16,626 
Net assets   16,626 
 

     
Capital and reserves   16,626 
 
NOTES TO THE ACCOUNTS

General Information
DURN BLACK LTD is a private company, limited by shares, registered in Scotland, registration number SC793867, registration address 8A Tweed Mills, Dunsdale Road, Selkirk, TD7 5DZ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
2.

Average number of employees

Average number of employees during the period was 0.


For the period ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' Responsibilities:
The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 09 September 2025 and were signed on its behalf by:


--------------------------------
Anne HUTCHESON-DEAN
Director
4