REGISTERED NUMBER: SC817720 (Scotland)

Unaudited Financial Statements

for the Period 29 July 2024 to 31 July 2025

for

Dornoch Pods Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G S Laird

Mrs J E Laird

REGISTERED OFFICE:

Unit 8

Golspie Business Park

Golspie

Sutherland

KW10 6UB

REGISTERED NUMBER:

SC817720 (Scotland)

ACCOUNTANTS:

Mackay & Co CA

Unit 8

Golspie Business Park

Golspie

Sutherland

KW10 6UB

FIXED ASSETS

Intangible assets

4

2,400

Tangible assets

5

273,166

275,566

CURRENT ASSETS

Debtors

6,172

Cash at bank

6,637

12,809

CREDITORS

Amounts falling due within one year

303,703

NET CURRENT LIABILITIES

(290,894

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(15,328

)

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

(15,428

)

(15,328

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 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.

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the period ended 31 July 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 22 October 2025 and were signed on its behalf by:

G S Laird - Director

1.	STATUTORY INFORMATION

Dornoch Pods 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.

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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation.

Development costs consist of the company website and is being amortised over three years on a straight-line basis with a nil residual value.

Tangible fixed assets

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

Land and buildings

-

4% on reducing balance

Plant and machinery etc

-

20% on reducing balance

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

Additions

3,000

At 31 July 2025

3,000

AMORTISATION

Amortisation for period

600

At 31 July 2025

600

NET BOOK VALUE

At 31 July 2025

2,400

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

Additions

285,264

At 31 July 2025

285,264

DEPRECIATION

Charge for period

12,098

At 31 July 2025

12,098

NET BOOK VALUE

At 31 July 2025

273,166