| Registered Number:SC061319 |
For the year ended 31 January 2025
Scotland
Unaudited Financial Statements
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
Alan Duffus Limited
Statement of Financial Position
31/1/2024
31/1/2025
| Property, plant and equipment |
52,465
61,143
2
52,465
61,143
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
2,100
2,100
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. |
| 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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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 SC061319. |
19-21 St Clair Street
Kirkcaldy
Fife
KY1 2QF
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A 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
Plant & machinery
Motor vehicles
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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For the year ended 31 January 2025
Alan Duffus Limited
Notes to the Financial Statements Continued
| 2. Property, plant and equipment |
Fixtures & fittings
Motor vehicles
Plant & machinery
Land & buildings
247,732
97,224
54,156
76,242
20,110
76,242
54,156
97,224
247,732
20,110
| Provision for depreciation and impairment |
186,589
62,041
52,937
63,796
7,815
Charge for year
8,678
5,277
305
1,867
1,229
195,267
67,318
53,242
65,663
9,044
11,066
10,579
914
29,906
52,465
12,295
12,446
1,219
35,183
61,143
31/1/2024
31/1/2025
783,130
951,237
| 4. Trade and other receivables |
31/1/2024
31/1/2025
6,344
472
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
182,452
205,578
| Taxation and social security |
57,732
44,856
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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