IRIS Accounts Production v25.4.0.155 SC195138 director 1.4.24 31.3.25 31.3.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC195138 2024-03-31 SC195138 2025-03-31 SC195138 2024-04-01 2025-03-31 SC195138 2023-03-31 SC195138 2023-04-01 2024-03-31 SC195138 2024-03-31 SC195138 ns15:Scotland 2024-04-01 2025-03-31 SC195138 ns14:PoundSterling 2024-04-01 2025-03-31 SC195138 ns10:Director1 2024-04-01 2025-03-31 SC195138 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC195138 ns10:SmallEntities 2024-04-01 2025-03-31 SC195138 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC195138 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 SC195138 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC195138 ns10:FullAccounts 2024-04-01 2025-03-31 SC195138 ns10:RegisteredOffice 2024-04-01 2025-03-31 SC195138 ns5:CurrentFinancialInstruments 2025-03-31 SC195138 ns5:CurrentFinancialInstruments 2024-03-31 SC195138 ns5:Non-currentFinancialInstruments 2025-03-31 SC195138 ns5:Non-currentFinancialInstruments 2024-03-31 SC195138 ns5:ShareCapital 2025-03-31 SC195138 ns5:ShareCapital 2024-03-31 SC195138 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 SC195138 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 SC195138 ns5:PlantMachinery 2024-04-01 2025-03-31 SC195138 ns5:FurnitureFittings 2024-04-01 2025-03-31 SC195138 ns5:MotorVehicles 2024-04-01 2025-03-31 SC195138 ns5:ComputerEquipment 2024-04-01 2025-03-31 SC195138 ns5:PlantMachinery 2024-03-31 SC195138 ns5:FurnitureFittings 2024-03-31 SC195138 ns5:MotorVehicles 2024-03-31 SC195138 ns5:ComputerEquipment 2024-03-31 SC195138 ns5:PlantMachinery 2025-03-31 SC195138 ns5:FurnitureFittings 2025-03-31 SC195138 ns5:MotorVehicles 2025-03-31 SC195138 ns5:ComputerEquipment 2025-03-31 SC195138 ns5:PlantMachinery 2024-03-31 SC195138 ns5:FurnitureFittings 2024-03-31 SC195138 ns5:MotorVehicles 2024-03-31 SC195138 ns5:ComputerEquipment 2024-03-31 SC195138 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-04-01 2025-03-31 SC195138 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-03-31 SC195138 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 SC195138 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 SC195138 ns10:Director1 1 2024-03-31 SC195138 ns10:Director1 1 2023-03-31 SC195138 ns10:Director1 1 2024-04-01 2025-03-31 SC195138 ns10:Director1 1 2023-04-01 2024-03-31 SC195138 ns10:Director1 1 2025-03-31 SC195138 ns10:Director1 1 2024-03-31

REGISTERED NUMBER: SC195138 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Denburn Livery (Aberdeen) Limited

| Denburn Livery (Aberdeen) Limited (Registered number: SC195138) |

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Denburn Livery (Aberdeen) Limited |

Company Information

for the Year Ended 31 March 2025

| DIRECTOR: | Mr D D Reid

| REGISTERED OFFICE: | Denhead Of Cloghill

| Burnside

| Kingswells

| Aberdeen

| AB15 8SA

| REGISTERED NUMBER: | SC195138 (Scotland)

| ACCOUNTANTS: | SBP

| Accountants

| 42 Queens Road

| Aberdeen

| AB15 4YE

| Denburn Livery (Aberdeen) Limited (Registered number: SC195138) |

Balance Sheet

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 44,467 |  | 9,253 |  |

CURRENT ASSETS

Stocks | 1,200 |  | 1,200 |  |

Debtors | 5 | 3,759 |  | 3,465 |  |

Cash at bank | 3,929 |  | 6,366 |  |

8,888 |  | 11,031 |  |

CREDITORS

Amounts falling due within one year | 6 | 31,603 |  | 16,173 |  |

NET CURRENT LIABILITIES | (22,715 | ) | (5,142 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 21,752 |  | 4,111 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 19,633 |  | - |  |

NET ASSETS | 2,119 |  | 4,111 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 2,118 |  | 4,110 |  |

2,119 |  | 4,111 |  |

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 director acknowledges his 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.

| Denburn Livery (Aberdeen) Limited (Registered number: SC195138) |

Balance Sheet - continued

31 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 December 2025 and were signed by:

Mr D D Reid - Director

| Denburn Livery (Aberdeen) Limited (Registered number: SC195138) |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Denburn Livery (Aberdeen) 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.

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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 20% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Stocks

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

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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 1 (2024 - 1 ) .

| Denburn Livery (Aberdeen) Limited (Registered number: SC195138) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 April 2024 | 54,573 |  | 1,189 |  | - |  | 1,166 |  | 56,928 |  |

| Additions | 53,452 |  | - |  | 590 |  | - |  | 54,042 |  |

| Disposals | (12,250 | ) | - |  | - |  | - |  | (12,250 | ) |

| At 31 March 2025 | 95,775 |  | 1,189 |  | 590 |  | 1,166 |  | 98,720 |  |

| DEPRECIATION

| At 1 April 2024 | 45,842 |  | 825 |  | - |  | 1,008 |  | 47,675 |  |

| Charge for year | 14,577 |  | 73 |  | 148 |  | 154 |  | 14,952 |  |

| Eliminated on disposal | (8,374 | ) | - |  | - |  | - |  | (8,374 | ) |

| At 31 March 2025 | 52,045 |  | 898 |  | 148 |  | 1,162 |  | 54,253 |  |

| NET BOOK VALUE

| At 31 March 2025 | 43,730 |  | 291 |  | 442 |  | 4 |  | 44,467 |  |

| At 31 March 2024 | 8,731 |  | 364 |  | - |  | 158 |  | 9,253 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

£ |

| COST

| Additions | 46,000 |  |

| At 31 March 2025 | 46,000 |  |

| DEPRECIATION

| Charge for year | 11,500 |  |

| At 31 March 2025 | 11,500 |  |

| NET BOOK VALUE

| At 31 March 2025 | 34,500 |  |

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | 2,725 |  | 3,120 |  |

| Other debtors | 1,034 |  | 345 |  |

3,759 |  | 3,465 |  |

| Denburn Livery (Aberdeen) Limited (Registered number: SC195138) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Hire purchase contracts | 6,200 |  | - |  |

| Trade creditors | 382 |  | 168 |  |

| Taxation and social security | 211 |  | 144 |  |

| Other creditors | 24,810 |  | 15,861 |  |

31,603 |  | 16,173 |  |

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Hire purchase contracts | 19,633 |  | - |  |

8. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Mr D D Reid

| Balance outstanding at start of year | (11,602 | ) | (10,073 | ) |

| Amounts advanced | 36,934 |  | 27,003 |  |

| Amounts repaid | (40,001 | ) | (28,532 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (14,669 | ) | (11,602 | ) |

9. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mr D D Reid.