IRIS Accounts Production v25.3.0.601 SC379895 Board of Directors 1.7.24 30.6.25 30.6.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC379895 2024-06-30 SC379895 2025-06-30 SC379895 2024-07-01 2025-06-30 SC379895 2023-06-30 SC379895 2023-07-01 2024-06-30 SC379895 2024-06-30 SC379895 ns15:Scotland 2024-07-01 2025-06-30 SC379895 ns14:PoundSterling 2024-07-01 2025-06-30 SC379895 ns10:Director1 2024-07-01 2025-06-30 SC379895 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC379895 ns10:SmallEntities 2024-07-01 2025-06-30 SC379895 ns10:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 SC379895 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 SC379895 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC379895 ns10:FullAccounts 2024-07-01 2025-06-30 SC379895 1 2024-07-01 2025-06-30 SC379895 ns10:Director2 2024-07-01 2025-06-30 SC379895 ns10:RegisteredOffice 2024-07-01 2025-06-30 SC379895 ns5:CurrentFinancialInstruments 2025-06-30 SC379895 ns5:CurrentFinancialInstruments 2024-06-30 SC379895 ns5:Non-currentFinancialInstruments 2025-06-30 SC379895 ns5:Non-currentFinancialInstruments 2024-06-30 SC379895 ns5:ShareCapital 2025-06-30 SC379895 ns5:ShareCapital 2024-06-30 SC379895 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 SC379895 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 SC379895 ns5:NetGoodwill 2024-07-01 2025-06-30 SC379895 ns5:PlantMachinery 2024-07-01 2025-06-30 SC379895 ns5:NetGoodwill 2024-06-30 SC379895 ns5:NetGoodwill 2025-06-30 SC379895 ns5:NetGoodwill 2024-06-30 SC379895 ns5:PlantMachinery 2024-06-30 SC379895 ns5:PlantMachinery 2025-06-30 SC379895 ns5:PlantMachinery 2024-06-30 SC379895 ns5:CostValuation 2024-06-30 SC379895 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 SC379895 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-30

REGISTERED NUMBER: SC379895 (Scotland)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 JUNE 2025 |

| FOR |

| DOMKELL LTD |

DOMKELL LTD (REGISTERED NUMBER: SC379895)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

DOMKELL LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTORS: | D Kellock

| Mrs M F L Kellock

| REGISTERED OFFICE: | 1 Coo Lane

| Eaglesham

| Glasgow

| G76 0JP

| REGISTERED NUMBER: | SC379895 (Scotland)

| ACCOUNTANTS: | Bannerman Johnstone Maclay

| 213 St Vincent Street

| Glasgow

| G2 5QY

DOMKELL LTD (REGISTERED NUMBER: SC379895)

BALANCE SHEET

30 JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 167,076 |  | 200,492 |  |

Tangible assets | 5 | 7,676 |  | 19,867 |  |

Investments | 6 | 2,613,000 |  | 2,613,000 |  |

2,787,752 |  | 2,833,359 |  |

CURRENT ASSETS

Stocks | 61,802 |  | 82,803 |  |

Debtors | 7 | 331,378 |  | 315,124 |  |

Cash at bank and in hand | 293,427 |  | 282,249 |  |

686,607 |  | 680,176 |  |

CREDITORS

Amounts falling due within one year | 8 | 520,915 |  | 405,998 |  |

NET CURRENT ASSETS | 165,692 |  | 274,178 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,953,444 |  | 3,107,537 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (593,910 | ) | (783,126 | ) |

PROVISIONS FOR LIABILITIES | (1,919 | ) | (4,967 | ) |

NET ASSETS | 2,357,615 |  | 2,319,444 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 2,357,614 |  | 2,319,443 |  |

SHAREHOLDERS' FUNDS | 2,357,615 |  | 2,319,444 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps 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 Sections 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.

DOMKELL LTD (REGISTERED NUMBER: SC379895)

BALANCE SHEET - continued

30 JUNE 2025

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 10 November 2025 and were signed on its behalf by:

D Kellock - Director

DOMKELL LTD (REGISTERED NUMBER: SC379895)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Domkell Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of twenty years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 25% on cost, 20% on reducing balance and 10% on cost

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

DOMKELL LTD (REGISTERED NUMBER: SC379895)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include certain debtors and cash and bank balances, are initially measured at transaction price including transactions costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including certain creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 8 (2024 - 7 ) .

DOMKELL LTD (REGISTERED NUMBER: SC379895)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 668,305 |  |

| AMORTISATION

| At 1 July 2024 | 467,813 |  |

| Charge for year | 33,416 |  |

| At 30 June 2025 | 501,229 |  |

| NET BOOK VALUE

| At 30 June 2025 | 167,076 |  |

| At 30 June 2024 | 200,492 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 July 2024 | 117,127 |  |

| Additions | 746 |  |

| At 30 June 2025 | 117,873 |  |

| DEPRECIATION

| At 1 July 2024 | 97,260 |  |

| Charge for year | 12,937 |  |

| At 30 June 2025 | 110,197 |  |

| NET BOOK VALUE

| At 30 June 2025 | 7,676 |  |

| At 30 June 2024 | 19,867 |  |

6. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 2,613,000 |  |

| NET BOOK VALUE

| At 30 June 2025 | 2,613,000 |  |

| At 30 June 2024 | 2,613,000 |  |

DOMKELL LTD (REGISTERED NUMBER: SC379895)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 108,388 |  | 114,490 |  |

| Amounts owed by related undertakings | 178,425 |  | 178,425 |  |

| Other debtors | 44,565 |  | 22,209 |  |

331,378 |  | 315,124 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 214,591 |  | 208,366 |  |

| Amounts owed to related undertakings | 189,693 |  | 84,000 |  |

| Taxation and social security | 108,576 |  | 102,378 |  |

| Other creditors | 8,055 |  | 11,254 |  |

520,915 |  | 405,998 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed to associates | 593,910 |  | 783,126 |  |