| |
|
2025 |
|
2024 |
| |
|
£ |
£ |
|
£ |
£ |
| Fixed assets |
|
|
2 |
|
|
- |
| Current assets |
|
74,785 |
|
|
2 |
|
| Creditors: amount falling due within one year |
|
(4,877) |
|
|
- |
|
|
Net current assets
|
|
|
69,908
|
|
|
2
|
|
Total assets less current liabilities
|
|
|
69,910 |
|
|
2 |
|
Net assets
|
|
|
69,910 |
|
|
2 |
| |
|
|
|
|
|
|
|
Capital and reserves
|
|
|
69,910 |
|
|
2 |
| |
NOTES TO THE ACCOUNTS
General Information
DFFG Holdings Ltd is a private company, limited by shares, registered in Scotland, registration number SC782353, registration address 196 Main Street, Chapelhall, ML6 .
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
Current asset investments
Current asset investments are stated at the lower of cost and net realisable value.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
|
| 2. |
Average number of employees
Average number of employees during the year was 0 (2024 : 0).
|
For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' Responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 09 December 2025 and were signed on its behalf by: --------------------------------
Andrew McIndoe
Director |
2
|
