D & H General Trading Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: SC466221 (Scotland)

Financial Statements

for the Year Ended

31st December 2024

for

D & H General Trading Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

6

DIRECTOR:

H Zhou

REGISTERED OFFICE:

Coach House

474 Perth Road

Dundee

DD2 1LL

REGISTERED NUMBER:

SC466221 (Scotland)

ACCOUNTANTS:

AWH

Chartered Certified Accountants

Fort Street House

63 Fort Street

Broughty Ferry

Dundee

Angus

DD5 2AB

FIXED ASSETS

Tangible assets

4

26,208

26,328

CURRENT ASSETS

Stocks

275,000

79,400

Debtors

5

28,296

72,934

Cash at bank

671,430

434,662

974,726

586,996

CREDITORS

Amounts falling due within one year

6

702,958

361,402

NET CURRENT ASSETS

271,768

225,594

TOTAL ASSETS LESS CURRENT
LIABILITIES

297,976

251,922

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

297,975

251,921

SHAREHOLDERS' FUNDS

297,976

251,922

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2024 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 22nd September 2025 and were signed by:

H Zhou - Director

1.	STATUTORY INFORMATION

D & H General Trading 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.

Plant and machinery etc

-

33% on cost, 15% on reducing balance and Straight line over 5 years

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1st January 2024

12,115

5,165

38,460

11,016

66,756

Additions

6,005

-

915

6,920

At 31st December 2024

18,120

5,165

38,460

11,931

73,676

DEPRECIATION

At 1st January 2024

4,868

3,641

22,049

9,870

40,428

Charge for year

2,650

229

3,283

878

7,040

At 31st December 2024

7,518

3,870

25,332

10,748

47,468

NET BOOK VALUE

At 31st December 2024

10,602

1,295

13,128

1,183

26,208

At 31st December 2023

7,247

1,524

16,411

1,146

26,328

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

Trade debtors

21,834

23,440

Other debtors

6,462

49,494

28,296

72,934

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

Trade creditors

98,534

1,146

Taxation and social security

23,361

38,873

Other creditors

581,063

321,383

702,958

361,402

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of D & H General Trading Ltd for the year ended 31st December 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of D & H General Trading Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of D & H General Trading Ltd and state those matters that we have agreed to state to the director of D & H General Trading Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that D & H General Trading Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of D & H General Trading Ltd. You consider that D & H General Trading Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of D & H General Trading Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

AWH

Chartered Certified Accountants

Fort Street House

63 Fort Street

Broughty Ferry

Dundee

Angus

DD5 2AB

22nd September 2025