2024-02-01 SC061319 2025-01-31 SC061319 2024-02-01 2025-01-31 SC061319 2024-01-31 SC061319 2023-02-01 2024-01-31 SC061319 uk-core:WithinOneYear 2024-01-31 SC061319 uk-core:WithinOneYear 2025-01-31 SC061319 uk-core:ShareCapital 2025-01-31 SC061319 uk-core:ShareCapital 2024-01-31 SC061319 uk-core:RetainedEarningsAccumulatedLosses 2025-01-31 SC061319 uk-core:RetainedEarningsAccumulatedLosses 2024-01-31 SC061319 uk-bus:Director1 2024-02-01 2025-01-31 SC061319 uk-core:LandBuildings 2024-02-01 2025-01-31 SC061319 uk-core:PlantMachinery 2024-02-01 2025-01-31 SC061319 uk-core:MotorVehicles 2024-02-01 2025-01-31 SC061319 uk-core:FurnitureFittings 2024-02-01 2025-01-31 SC061319 uk-core:FurnitureFittings 2024-01-31 SC061319 uk-core:MotorVehicles 2024-01-31 SC061319 uk-core:PlantMachinery 2024-01-31 SC061319 uk-core:LandBuildings 2024-01-31 SC061319 uk-core:PlantMachinery 2025-01-31 SC061319 uk-core:MotorVehicles 2025-01-31 SC061319 uk-core:FurnitureFittings 2025-01-31 SC061319 uk-core:LandBuildings 2025-01-31 iso4217:GBP xbrli:pure SC061319 uk-bus:AuditExemptWithAccountantsReport 2024-02-01 2025-01-31 SC061319 uk-bus:FRS102 2024-02-01 2025-01-31 SC061319 uk-bus:FilletedAccounts 2024-02-01 2025-01-31 SC061319 uk-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31

Alan Duffus Limited

Registered Number:SC 061319

For the year ended 31 January 2025
Scotland
Unaudited Financial Statements

2
For the year ended 31 January 2025
Alan Duffus Limited
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3

Registered Number :

SC061319

As at 31 January 2025

Alan Duffus Limited
Statement of Financial Position

£

£

31/1/2024
31/1/2025

Notes

Fixed assets

Property, plant and equipment

52,465
61,143
2
52,465
61,143

Current assets

Inventories

951,237
783,130
3

Trade and other receivables

2,139
31,011
4
409,208

Cash and cash equivalents

629,709
1,443,850
1,362,584

Trade and other payables: amounts falling due within one year

(273,376)
(258,500)
5
1,089,208
1,185,350
Net current assets

Total assets less current liabilities

1,237,815
1,150,351
1,237,815
Net assets
1,150,351

Capital and reserves

Called up share capital

2,100
2,100

Retained earnings

1,235,715
1,148,251
1,237,815
1,150,351
Shareholders' funds

For the year ended 31 January 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006

The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

A W Duffus Director

These financial statements were approved and authorised for issue by the Board on 18 September 2025 and were signed by:

The notes form part of these financial statements

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4
For the year ended 31 January 2025
Alan Duffus Limited
Notes to the Financial Statements
Statutory Information

Alan Duffus Limited is a private limited company, limited by shares, domiciled in Scotland, registration number SC 061319.

Registered address:

19-21 St Clair Street
Kirkcaldy
Fife
KY1 2QF

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A of Financial Reporting Standard 102 'The
Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have
been prepared under the historical costs convention as modified by the revaluation of certain assets.

Revenue recognition
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Property, plant and equipment

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land & buildings

2% Straight line

Plant & machinery

15% Reducing balance

25% Reducing balance

Motor vehicles

15% Reducing balance

Fixtures & fittings
Inventories

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Hire purchase and leasing commitments
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
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5
For the year ended 31 January 2025
Alan Duffus Limited
Notes to the Financial Statements Continued

2. Property, plant and equipment

Total

Fixtures & fittings
Motor vehicles
Plant & machinery
Land & buildings

£

£

£

£

£

Cost or valuation

At 01 February 2024

247,732
97,224
54,156
76,242
20,110

At 31 January 2025

76,242
54,156
97,224
247,732
20,110

Provision for depreciation and impairment

At 01 February 2024

186,589
62,041
52,937
63,796
7,815
Charge for year
8,678
5,277
305
1,867
1,229

At 31 January 2025

195,267
67,318
53,242
65,663
9,044

At 31 January 2025

Net book value

11,066
10,579
914
29,906
52,465

At 31 January 2024

12,295
12,446
1,219
35,183
61,143

3. Inventories

31/1/2024
31/1/2025

£

£

Stocks

783,130
951,237

4. Trade and other receivables

31/1/2024
31/1/2025

£

£

Trade debtors

6,344
472

Other debtors

24,667
1,667
2,139
31,011

5. Trade and other payables: amounts falling due within one year

31/1/2024
31/1/2025

£

£

Trade creditors

182,452
205,578

Taxation and social security

57,732
44,856

Other creditors

18,316
22,942
258,500
273,376

6. Average number of persons employed

During the year the average number of employees was 5 (2024 : 5)
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