IRIS Accounts Production v25.4.0.155 SC286194 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC286194 2024-03-31 SC286194 2025-03-31 SC286194 2024-04-01 2025-03-31 SC286194 2023-03-31 SC286194 2023-04-01 2024-03-31 SC286194 2024-03-31 SC286194 ns15:Scotland 2024-04-01 2025-03-31 SC286194 ns14:PoundSterling 2024-04-01 2025-03-31 SC286194 ns10:Director1 2024-04-01 2025-03-31 SC286194 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC286194 ns10:SmallEntities 2024-04-01 2025-03-31 SC286194 ns10:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 SC286194 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 SC286194 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC286194 ns10:FullAccounts 2024-04-01 2025-03-31 SC286194 ns10:OrdinaryShareClass1 2024-04-01 2025-03-31 SC286194 ns10:Director2 2024-04-01 2025-03-31 SC286194 ns10:RegisteredOffice 2024-04-01 2025-03-31 SC286194 ns5:CurrentFinancialInstruments 2025-03-31 SC286194 ns5:CurrentFinancialInstruments 2024-03-31 SC286194 ns5:ShareCapital 2025-03-31 SC286194 ns5:ShareCapital 2024-03-31 SC286194 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 SC286194 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 SC286194 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-04-01 2025-03-31 SC286194 ns5:PlantMachinery 2024-04-01 2025-03-31 SC286194 ns5:FurnitureFittings 2024-04-01 2025-03-31 SC286194 ns5:MotorVehicles 2024-04-01 2025-03-31 SC286194 ns5:ComputerEquipment 2024-04-01 2025-03-31 SC286194 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-03-31 SC286194 ns5:PlantMachinery 2024-03-31 SC286194 ns5:FurnitureFittings 2024-03-31 SC286194 ns5:ShortLeaseholdAssets ns5:LandBuildings 2025-03-31 SC286194 ns5:PlantMachinery 2025-03-31 SC286194 ns5:FurnitureFittings 2025-03-31 SC286194 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-03-31 SC286194 ns5:PlantMachinery 2024-03-31 SC286194 ns5:FurnitureFittings 2024-03-31 SC286194 ns5:MotorVehicles 2024-03-31 SC286194 ns5:ComputerEquipment 2024-03-31 SC286194 ns5:MotorVehicles 2025-03-31 SC286194 ns5:ComputerEquipment 2025-03-31 SC286194 ns5:MotorVehicles 2024-03-31 SC286194 ns5:ComputerEquipment 2024-03-31 SC286194 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 SC286194 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 SC286194 ns5:WithinOneYear 2025-03-31 SC286194 ns5:WithinOneYear 2024-03-31 SC286194 ns5:BetweenOneFiveYears 2025-03-31 SC286194 ns5:BetweenOneFiveYears 2024-03-31 SC286194 ns5:AllPeriods 2025-03-31 SC286194 ns5:AllPeriods 2024-03-31 SC286194 ns5:DeferredTaxation 2024-03-31 SC286194 ns5:DeferredTaxation 2024-04-01 2025-03-31 SC286194 ns5:DeferredTaxation 2025-03-31 SC286194 ns10:OrdinaryShareClass1 2025-03-31 SC286194 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 SC286194 ns5:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 SC286194 ns10:Director1 1 2024-03-31 SC286194 ns10:Director1 1 2023-03-31 SC286194 ns10:Director1 1 2024-04-01 2025-03-31 SC286194 ns10:Director1 1 2023-04-01 2024-03-31 SC286194 ns10:Director1 1 2025-03-31 SC286194 ns10:Director1 1 2024-03-31 SC286194 2 ns10:Director2 2024-03-31 SC286194 2 ns10:Director2 2023-03-31 SC286194 2 ns10:Director2 2024-04-01 2025-03-31 SC286194 2 ns10:Director2 2023-04-01 2024-03-31 SC286194 2 ns10:Director2 2025-03-31 SC286194 2 ns10:Director2 2024-03-31

REGISTERED NUMBER: SC286194 (Scotland)

| D & L ENGINEERING (SCOTLAND) LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2025 |

D & L ENGINEERING (SCOTLAND) LIMITED (REGISTERED NUMBER: SC286194)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Chartered Certified Accountants' Report | 7 |

D & L ENGINEERING (SCOTLAND) LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | D D Dodds

| E Dignall

| REGISTERED OFFICE: | 1875 Great Western Road

| Glasgow

| G13 2YD

| REGISTERED NUMBER: | SC286194 (Scotland)

| ACCOUNTANTS: | BK Plus Ltd

| 1875 Great Western Road

| Glasgow

| G13 2YD

D & L ENGINEERING (SCOTLAND) LIMITED (REGISTERED NUMBER: SC286194)

BALANCE SHEET

31 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 45,494 |  | 51,847 |  |

CURRENT ASSETS

Debtors | 5 | 178,371 |  | 232,223 |  |

Prepayments and accrued income | 11,853 |  | 2,725 |  |

Cash at bank | 25,626 |  | 58,573 |  |

215,850 |  | 293,521 |  |

CREDITORS

Amounts falling due within one year | 6 | 90,645 |  | 139,084 |  |

NET CURRENT ASSETS | 125,205 |  | 154,437 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 170,699 |  | 206,284 |  |

PROVISIONS FOR LIABILITIES | 8 | (10,811 | ) | (11,997 | ) |

ACCRUALS AND DEFERRED INCOME | (10,450 | ) | (10,240 | ) |

NET ASSETS | 149,438 |  | 184,047 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 10,000 |  | 10,000 |  |

Retained earnings | 10 | 139,438 |  | 174,047 |  |

SHAREHOLDERS' FUNDS | 149,438 |  | 184,047 |  |

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

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

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 4 December 2025 and were signed on its behalf by:

E Dignall - Director

D & L ENGINEERING (SCOTLAND) LIMITED (REGISTERED NUMBER: SC286194)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| D & L Engineering (Scotland) Limited 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 in the profit and loss account represents the invoice value of goods supplied and services rendered, exclusive of value added tax.

| Tangible fixed assets

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

| Leasehold property improvement | - | 33% on reducing balance

| Plant and machinery | - | 33% on reducing balance

| Fixtures and fittings | - | 33% on reducing balance

| Motor vehicles | - | 33% on reducing balance

| Office equipment | - | 33% on reducing balance

| Taxation

| Taxation for the year 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 year 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Amounts recoverable on contracts

| Long term contracts are reflected in the profit and loss account by including in turnover, the value of work undertaken to date and including in cost of sales, the costs incurred in connection with those valuations. Valuations include an appropriate proportion of the profit which can be foreseen with reasonable certainty at the balance sheet date. Full provision is made for any foreseeable losses.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 12 (2024 - 12 ) .

D & L ENGINEERING (SCOTLAND) LIMITED (REGISTERED NUMBER: SC286194)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

4. | TANGIBLE FIXED ASSETS

| Leasehold |  | Fixtures

| property |  | Plant and |  | and

| improvement |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 April 2024 | 5,222 |  | 113,597 |  | 884 |  |

| Additions | - |  | - |  | - |  |

| At 31 March 2025 | 5,222 |  | 113,597 |  | 884 |  |

| DEPRECIATION

| At 1 April 2024 | 5,016 |  | 81,129 |  | 848 |  |

| Charge for year | 68 |  | 10,714 |  | 12 |  |

| At 31 March 2025 | 5,084 |  | 91,843 |  | 860 |  |

| NET BOOK VALUE

| At 31 March 2025 | 138 |  | 21,754 |  | 24 |  |

| At 31 March 2024 | 206 |  | 32,468 |  | 36 |  |

| Motor |  | Office |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 | 77,130 |  | 11,008 |  | 207,841 |  |

| Additions | 16,055 |  | - |  | 16,055 |  |

| At 31 March 2025 | 93,185 |  | 11,008 |  | 223,896 |  |

| DEPRECIATION

| At 1 April 2024 | 58,996 |  | 10,005 |  | 155,994 |  |

| Charge for year | 11,283 |  | 331 |  | 22,408 |  |

| At 31 March 2025 | 70,279 |  | 10,336 |  | 178,402 |  |

| NET BOOK VALUE

| At 31 March 2025 | 22,906 |  | 672 |  | 45,494 |  |

| At 31 March 2024 | 18,134 |  | 1,003 |  | 51,847 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 161,895 |  | 199,597 |  |

| Amounts recoverable on contracts | - |  | 7,500 |  |

| Other debtors | 7,273 |  | 5,126 |  |

| Directors' current accounts | - |  | 20,000 |  |

| VAT | 9,203 |  | - |  |

178,371 |  | 232,223 |  |

D & L ENGINEERING (SCOTLAND) LIMITED (REGISTERED NUMBER: SC286194)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

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

2025 | 2024 |

£ | £ |

| Payments on account | - |  | 6,495 |  |

| Trade creditors | 33,402 |  | 57,105 |  |

| Corporation tax | 38,444 |  | 42,898 |  |

| Social security and other taxes | 12,323 |  | 15,968 |  |

| VAT | - |  | 4,195 |  |

| Other creditors | 6,476 |  | 12,423 |  |

90,645 |  | 139,084 |  |

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 45,833 |  | 32,364 |  |

| Between one and five years | 200,000 |  | - |  |

245,833 |  | 32,364 |  |

8. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 10,811 |  | 11,997 |  |

| Deferred |

| tax |

£ |

| Balance at 1 April 2024 | 11,997 |  |

| Provided during year | (1,186 | ) |

| Balance at 31 March 2025 | 10,811 |  |

| The provision for deferred taxation consists of the tax effect of timing differences in respect of the excess of taxation allowances over depreciation on fixed assets.

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 10,000 | Ordinary | £1 | 10,000 |  | 10,000 |  |

10. | RESERVES

| Retained

| earnings

£ |

| At 1 April 2024 | 174,047 |  |

| Profit for the year | 115,391 |  |

| Dividends | (150,000 | ) |

| At 31 March 2025 | 139,438 |  |

D & L ENGINEERING (SCOTLAND) LIMITED (REGISTERED NUMBER: SC286194)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 | 2024 |

£ | £ |

| E Dignall

| Balance outstanding at start of year | 10,000 |  | - |  |

| Amounts advanced | - |  | 10,000 |  |

| Amounts repaid | (10,000 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 10,000 |  |

| D D Dodds

| Balance outstanding at start of year | 10,000 |  | - |  |

| Amounts advanced | - |  | 10,000 |  |

| Amounts repaid | (10,000 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 10,000 |  |

| The loans are interest free and repayable on demand.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

D & L ENGINEERING (SCOTLAND) LIMITED (REGISTERED NUMBER: SC286194)

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of D & L Engineering (Scotland) Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of D & L Engineering (Scotland) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of D & L Engineering (Scotland) Limited and state those matters that we have agreed to state to the Board of Directors of D & L Engineering (Scotland) Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that D & L Engineering (Scotland) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of D & L Engineering (Scotland) Limited. You consider that D & L Engineering (Scotland) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of D & L Engineering (Scotland) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

BK Plus Ltd

1875 Great Western Road

Glasgow

G13 2YD

4 December 2025