REGISTERED NUMBER: SC245443 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

DESIGN + BUILD (SCOT) LTD.

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

21,771

3,187

CURRENT ASSETS

Debtors

5

-

21,421

Cash at bank

110,864

153,020

110,864

174,441

CREDITORS

Amounts falling due within one year

6

126,392

175,558

NET CURRENT LIABILITIES

(15,528

)

(1,117

)

TOTAL ASSETS LESS CURRENT LIABILITIES

6,243

2,070

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

6,241

2,068

6,243

2,070

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 3 October 2025 and were signed on its behalf by:

K McKinney - Director

1.	STATUTORY INFORMATION

Design + Build (Scot) Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC245443

Registered office:

22 Backbrae Street

Kilsyth

Glasgow

G65 0NH

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 and revenue recognition

Turnover represents net invoiced sales of goods and services, excluding VAT. Revenue is recognised when goods and services are provided to the customer.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

25% on reducing balance

Financial instruments

The company only has basic financial assets and liabilities of a kind that qualify as basic financial instruments.

Basic financial instruments are initially recognised at transaction value and subsequently measured at their

settlement value.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

5,466

24,012

459

29,937

Additions

-

23,750

-

23,750

Disposals

-

(24,012

)

-

(24,012

)

At 31 March 2025

5,466

23,750

459

29,675

DEPRECIATION

At 1 April 2024

5,466

20,825

459

26,750

Charge for year

-

1,979

-

1,979

Eliminated on disposal

-

(20,825

)

-

(20,825

)

At 31 March 2025

5,466

1,979

459

7,904

NET BOOK VALUE

At 31 March 2025

-

21,771

-

21,771

At 31 March 2024

-

3,187

-

3,187

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

-

7,220

VAT

-

14,201

-

21,421

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

-

1,625

Tax

5,878

2,651

Social security and other taxes

1,744

860

VAT

5,842

-

Other creditors

-

22,475

Accrued expenses

112,928

147,947

126,392

175,558