16 February 2024 false No description of principal activity Taxfiler 2024.6 SC799336business:PrivateLimitedCompanyLtd2024-02-162025-02-28 SC7993362024-02-15 SC7993362024-02-162025-02-28 SC799336business:AuditExempt-NoAccountantsReport2024-02-162025-02-28 SC799336business:FilletedAccounts2024-02-162025-02-28 SC7993362025-02-28 SC799336business:Director12024-02-162025-02-28 SC799336business:RegisteredOffice2024-02-162025-02-28 SC799336core:WithinOneYear2025-02-28 SC799336core:ShareCapitalcore:PreviouslyStatedAmount2025-02-28 SC799336core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-02-28 SC799336core:PreviouslyStatedAmount2025-02-28 SC799336business:SmallEntities2024-02-162025-02-28 SC799336countries:Scotland2024-02-162025-02-28 SC799336core:PlantMachinery2024-02-162025-02-28 SC799336core:MotorVehicles2024-02-162025-02-28 SC799336core:PlantMachinery2024-02-15 SC799336core:MotorVehicles2024-02-15 SC799336core:PlantMachinery2025-02-28 SC799336core:MotorVehicles2025-02-28 SC799336business:OrdinaryShareClass12024-02-162025-02-28 SC799336business:Director112024-02-162025-02-28 SC799336business:Director112024-02-15 SC799336business:Director112025-02-28 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC799336 (Scotland)
B Douglas Ltd Unaudited accounts for the period from 16 February 2024 to 28 February 2025
B Douglas Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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B Douglas Ltd Company Information for the period from 16 February 2024 to 28 February 2025
Director
Benjamin Douglas
Company Number
SC799336 (Scotland)
Registered Office
1 Fordel Mains Cottages Dalkeith Midlothian EH22 2PQ Scotland
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B Douglas Ltd Statement of financial position as at 28 February 2025
2025 
Notes
£ 
Fixed assets
Tangible assets
4
44,474 
Current assets
Debtors
5
21,854 
Cash at bank and in hand
18,312 
40,166 
Creditors: amounts falling due within one year
6
(70,846)
Net current liabilities
(30,680)
Net assets
13,794 
Capital and reserves
Called up share capital
7
10 
Profit and loss account
13,784 
Shareholders' funds
13,794 
For the period ending 28 February 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 June 2025 and were signed on its behalf by
Benjamin Douglas Director Company Registration No. SC799336
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B Douglas Ltd Notes to the Accounts for the period from 16 February 2024 to 28 February 2025
1
Statutory information
B Douglas Ltd is a private company, limited by shares, registered in Scotland, registration number SC799336. The registered office is 1 Fordel Mains Cottages, Dalkeith, Midlothian, EH22 2PQ, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20 Cost
Motor vehicles
20% Cost
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 16 February 2024
- 
- 
- 
Additions
34,350 
24,500 
58,850 
Disposals
(8,000)
- 
(8,000)
At 28 February 2025
26,350 
24,500 
50,850 
Depreciation
Charge for the period
2,143 
4,900 
7,043 
On disposals
(667)
- 
(667)
At 28 February 2025
1,476 
4,900 
6,376 
Net book value
At 28 February 2025
24,874 
19,600 
44,474 
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B Douglas Ltd Notes to the Accounts for the period from 16 February 2024 to 28 February 2025
5
Debtors
2025 
£ 
Amounts falling due within one year
VAT
742 
Accrued income and prepayments
13,912 
Other debtors
7,200 
21,854 
6
Creditors: amounts falling due within one year
2025 
£ 
Other creditors
40,101 
Loans from directors
30,345 
Accruals
400 
70,846 
7
Share capital
2025 
£ 
Allotted, called up and fully paid:
10 Ordinary shares of £1 each
10 
Shares issued during the period:
10 Ordinary shares of £1 each
10 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Benjamin Douglas
Loan
- 
30,345 
- 
30,345 
- 
30,345 
- 
30,345 
9
Average number of employees
During the period the average number of employees was 1.
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