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Registered number: SC248361 DENVIR MARKETING LIMITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
DENVIR MARKETING LIMITED COMPANY INFORMATION
Directors | Mrs S George (resigned 30 October 2024)
| Mr C George (resigned 30 October 2024)
| Mr S D McCallum (appointed 30 October 2024)
| Mr N Chapman (appointed 30 October 2024, resigned 6 February 2025)
| Mrs V Anderson (appointed 30 October 2024, resigned 6 February 2025)
Registered number | SC248361
Registered office | Pavillion 1
| Castle Craig Business Park
| Players Road
| Stirling
| FK7 7SH
Accountants | EQ Accountants Limited
| Chartered Accountants
| 14 City Quay
| Dundee
| DD1 3JA
DENVIR MARKETING LIMITED REGISTERED NUMBER: SC248361 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2024
|  | 31 December |  | 31 March
|  | 2024 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | - |  | 40,489
|  |  | - |  | 40,489
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 101,177 |  | 160,590 |
Cash at bank and in hand |  | 22,622 |  | 76,251 |
|  | 123,799 |  | 236,841 |
Creditors: amounts falling due within one year | 7 | (158,384) |  | (214,351) |
Net current (liabilities)/assets |  |  | (34,585) |  | 22,490
Total assets less current liabilities |  |  | (34,585) |  | 62,979
Creditors: amounts falling due after more than one year | 8 |  | (30,000) |  | (52,500)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | - |  | (9,587) |
|  |  | - |  | (9,587)
Net (liabilities)/assets |  |  | (64,585) |  | 892
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 100 |  | 100
Profit and loss account |  |  | (64,685) |  | 792
|  |  | (64,585) |  | 892
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DENVIR MARKETING LIMITED REGISTERED NUMBER: SC248361 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2024 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 25 August 2025.
Mr S D McCallum
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
DENVIR MARKETING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
1. | General information
Denvir Marketing Limited is a private company limited by shares, incorporated in Scotland with registration number SC248361. The registered office is Pavillion 1, Castle Craig Business Park, Players Road, Stirling, FH7 7SH. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
DENVIR MARKETING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on the following basis. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | 2% | straight line
|  |  |  | Motor vehicles | - | 25% | reducing balance
|  |  |  | Fixtures and equipment | - | 25% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.4 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.5 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds. Page 4
DENVIR MARKETING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.7 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the period was 5 (2024 - 8).
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DENVIR MARKETING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 April 2024 | 50,000
| At 31 December 2024 | 50,000
| Amortisation |
| At 1 April 2024 | 50,000
| At 31 December 2024 | 50,000
| Net book value |
| At 31 December 2024 | -
| At 31 March 2024 | -
Page 6
DENVIR MARKETING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
5. | Tangible fixed assets
|  | Motor vehicles | Fixtures and equipment | Total
|  | £ | £ | £
| At 1 April 2024 | 53,490 | 158,335 | 211,825
| Disposals | (53,490) | (158,335) | (211,825)
| At 31 December 2024 | - | - | -
| At 1 April 2024 | 36,833 | 134,503 | 171,336
| Charge for the period on owned assets | - | 4,456 | 4,456
| Disposals | (36,833) | (138,959) | (175,792)
| At 31 December 2024 | - | - | -
| Net book value |  |  |
| At 31 December 2024 | - | - | -
| At 31 March 2024 | 16,657 | 23,832 | 40,489
6. | Debtors
|  |  |  |  | 31 December | 31 March
|  |  |  |  | 2024 | 2024
|  |  |  |  | £ | £
| Trade debtors | 73,869 | 82,457
| Other debtors | 19,500 | 22,738
| Prepayments and accrued income | - | 23,395
| Amounts recoverable on long-term contracts | 7,808 | 32,000
|  | 101,177 | 160,590
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DENVIR MARKETING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 31 December | 31 March
|  |  |  |  | 2024 | 2024
|  |  |  |  | £ | £
| Bank loans | 30,000 | 32,500
| Other loans | - | 3,645
| Trade creditors | 216 | 26,002
| Amounts owed to group undertakings | 18,330 | -
| Other taxation and social security | 18,004 | 93,283
| Obligations under finance lease and hire purchase contracts | - | 19,590
| Other creditors | 951 | 8,723
| Accruals and deferred income | 90,883 | 30,608
|  | 158,384 | 214,351
| The hire purchase and bank loan are secured by a standard security and a bond and floating charge over the assets of the company.
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 31 December | 31 March
|  |  |  |  | 2024 | 2024
|  |  |  |  | £ | £
| Bank loans | 30,000 | 52,500
|  | 30,000 | 52,500
| The hire purchase and bank loan are secured by a standard security and a bond and floating charge over the assets of the company.
9. | Share capital
|  |  |  |  | 31 December | 31 March
|  |  |  |  | 2024 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 10,000 (2024 - 10,000) Ordinary A shares of £0.01 each | 100.00 | 100.00
10. | Controlling party
The ultimate controlling party is Altar Agency Limited, a private registered company registered in Scotland with registration number SC450255.
Page 8