Dalmeny Consulting Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC446625 (Scotland)

Unaudited Financial Statements

for the Period 1 May 2024 to 27 August 2025

for

Dalmeny Consulting Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

S E Doherty

REGISTERED OFFICE:

C/O Begbies Traynor

1 Lochrin Square

92-98 Fountainbridge

Edinburgh

Lothian

EH3 9QA

REGISTERED NUMBER:

SC446625 (Scotland)

ACCOUNTANTS:

One Accounting Ltd

Chartered Management Accountants

Drumsheugh Toll

2 Belford Road

Edinburgh

Midlothian

EH4 3BL

CURRENT ASSETS

Debtors

4

50

Cash at bank

604,387

612,283

604,437

612,333

CREDITORS

Amounts falling due within one year

5

122,211

39,491

NET CURRENT ASSETS

482,226

572,842

TOTAL ASSETS LESS CURRENT
LIABILITIES

482,226

572,842

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

482,126

572,742

SHAREHOLDERS' FUNDS

482,226

572,842

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 27 August 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 27 August 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 29 September 2025 and were signed by:

S E Doherty - Director

1.	STATUTORY INFORMATION

Dalmeny Consulting 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

The financial statements have been prepared in accordance with the Financial Reporting Standard 102 "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.

The director has resolved to wind up the company and accordingly the financial statements have been prepared on a break-up basis.

On this basis, assets are stated at their estimated realisable values and liabilities at their anticipated settlement amounts. Adjustments have been made where necessary to reflect this change in basis of preparation.

The current accounting period covers the period from 1 May 2024 to 27 August 2025, being 16 months. The comparative figures cover the year ended 30 April 2024. Accordingly, the results for the current period are not directly comparable with those of the prior year.

Taxation

Taxation for the period 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2024 - 1 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

27.8.25

30.4.24

£

Other debtors

50

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

27.8.25

30.4.24

£

Tax

4,771

2,690

Other creditors

74,568

-

Directors' current accounts

39,811

35,473

Accruals and deferred income

3,061

1,328

122,211

39,491

6.	RELATED PARTY DISCLOSURES

During the period, total dividends of £36,398 (2024 - £32,060) were paid to the director .