REGISTERED NUMBER: SC631003 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 May 2025

for

D And TH Developments Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

T S Herrington

D C Herrington

REGISTERED OFFICE:

8 Wentworth Gardens

East Kilbride

Glasgow

G74 5PY

REGISTERED NUMBER:

SC631003 (Scotland)

ACCOUNTANTS:

KPP Glasgow South Ltd

Chartered Certified Accountants

Unit 3 , 37 Rosyth Road

Morris Park

Glasgow

G5 0YE

FIXED ASSETS

Tangible assets

4

714

893

CURRENT ASSETS

Stocks

5

200,482

284,127

Cash at bank

10,004

71,244

210,486

355,371

CREDITORS

Amounts falling due within one year

6

211,100

349,997

NET CURRENT (LIABILITIES)/ASSETS

(614

)

5,374

TOTAL ASSETS LESS CURRENT LIABILITIES

100

6,267

CAPITAL AND RESERVES

Called up share capital

7

2

2

Retained earnings

8

98

6,265

SHAREHOLDERS' FUNDS

100

6,267

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 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 6 October 2025 and were signed on its behalf by:

T S Herrington - Director

1.	STATUTORY INFORMATION

D And TH Developments 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

-

25% on reducing balance

Stocks

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

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 June 2024

and 31 May 2025

1,838

DEPRECIATION

At 1 June 2024

945

Charge for year

179

At 31 May 2025

1,124

NET BOOK VALUE

At 31 May 2025

714

At 31 May 2024

893

5.

STOCKS

31.5.25

31.5.24

£

£

Stocks

200,482

284,127

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Taxation and social security

-

1,942

Other creditors

211,100

348,055

211,100

349,997

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.25

31.5.24

value:

£

£

2

Ordinary Share Capital

£1

2

2

8.

RESERVES

Retained

earnings

£

At 1 June 2024

6,265

Deficit for the year

(6,167

)

At 31 May 2025

98