D.F ELECTRIC LIMITED

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: SC795900

		31 January 2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		13,300

			13,300
CURRENT ASSETS
Debtors	5	1,998
Cash at bank and in hand		1,699

		3,697
Creditors: Amounts Falling Due Within One Year	6	(20,888 )

NET CURRENT ASSETS (LIABILITIES)			(17,191 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(3,891 )

NET LIABILITIES			(3,891 )

CAPITAL AND RESERVES
Called up share capital	7		100
Profit and Loss Account			(3,991 )

SHAREHOLDERS' FUNDS			(3,891)

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Colin Dunlop

Director

16/09/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

D.F ELECTRIC LIMITED is a private company, limited by shares, incorporated in Scotland, registered number SC795900 . The registered office is 71 Kilbowie Road, Clydebank, G81 1BL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles

20% Straight Line

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1

4. Tangible Assets

	Motor Vehicles
	£
Cost
As at 19 January 2024	-
Additions	16,625

As at 31 January 2025	16,625

Depreciation
As at 19 January 2024	-
Provided during the period	3,325

As at 31 January 2025	3,325

Net Book Value
As at 31 January 2025	13,300

As at 19 January 2024	-

Page 2

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D.F ELECTRIC LIMITED

Notes to the Financial Statements (continued)

For the Period 19 January 2024 to 31 January 2025

5. Debtors

	31 January 2025
	£
Due within one year
Other debtors	1,998

6. Creditors: Amounts Falling Due Within One Year

	31 January 2025
	£
Trade creditors	295
Other creditors	20,593

	20,888

7. Share Capital

	31 January 2025
	£
Allotted, Called up and fully paid	100

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