D Boag Limited

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

Registered number: SC302756

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		137

			-		137
CURRENT ASSETS
Debtors		438		1,835
Cash at bank and in hand		2,793		2,701

		3,231		4,536
Creditors: Amounts Falling Due Within One Year		(14,992 )		(12,592 )

NET CURRENT ASSETS (LIABILITIES)			(11,761 )		(8,056 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(11,761 )		(7,919 )

NET LIABILITIES			(11,761 )		(7,919 )

CAPITAL AND RESERVES
Called up share capital	5		1		1
Profit and Loss Account			(11,762 )		(7,920 )

SHAREHOLDERS' FUNDS			(11,761)		(7,919)

Page 1

Page 2

D Boag Limited

Abridged Balance Sheet (continued)

As At 31 May 2025

For the year ending 31 May 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.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 May 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

D Boag

Director

6th October 2025

The notes on page 3 form part of these financial statements.

1. General Information

D Boag Limited is a private company, limited by shares, incorporated in Scotland, registered number SC302756 . The registered office is 5 Castle Gardens, Edzell, Brechin, Angus, DD9 7SY.

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. Going Concern Disclosure

These accounts have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to financially support the company.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value

added tax and other sales taxes.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if

held under a finance lease, over the lease term, whichever is the shorter:

Computer Equipment

3 years straight line

3. Average Number of Employees

Average number of employees, including directors, during the period was 1 (2024: 1)

4. Tangible Assets

	Total
	£
Cost
As at 1 June 2024	989

As at 31 May 2025	989

Depreciation
As at 1 June 2024	852
Provided during the period	137

As at 31 May 2025	989

Net Book Value
As at 31 May 2025	-

As at 1 June 2024	137

5. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

6. Controlling Parties

The company's ultimate controlling party is D Boag .

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