Dougall Imaging Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 8986985

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		2		1,417
Tangible Assets	5		33,601		43,165

			33,603		44,582
CURRENT ASSETS
Stocks	6	5,500		5,500
Debtors	7	73,898		24,595
Investments	8	100		100
Cash at bank and in hand		35,058		95,575

		114,556		125,770
Creditors: Amounts Falling Due Within One Year	9	(46,010 )		(59,652 )

NET CURRENT ASSETS (LIABILITIES)			68,546		66,118

TOTAL ASSETS LESS CURRENT LIABILITIES			102,149		110,700

NET ASSETS			102,149		110,700

CAPITAL AND RESERVES
Called up share capital	10		200		200
Profit and Loss Account			101,949		110,500

SHAREHOLDERS' FUNDS			102,149		110,700

Page 1

Page 2

Dougall Imaging Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms Rosemary Simpson

Director

24/11/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Dougall Imaging Limited is a private company, limited by shares, incorporated in England & Wales, registered number 8986985 . The registered office is Unit 110 Southside Shopping Centre, Wandsworth, London, SW18 4TF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Intangible Fixed Assets and Amortisation - Intellectual Property

Intellectual property asset is knowhow. It is amortised to the profit and loss account over its estimated economic life of 10 years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing Balance Basis
Fixtures & Fittings	15% Reducing Balance Basis

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.8. Investments in Subsidiaries

The investments in subsidiaries are recognised at cost.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	1	1
Sales, marketing and distribution	7	7

	8	8

Page 3

Page 4

Dougall Imaging Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Intangible Assets

	Goodwill	Intellectual Property	Total
	£	£	£
Cost
As at 1 April 2024	170,000	1	170,001

As at 31 March 2025	170,000	1	170,001

Amortisation
As at 1 April 2024	168,584	-	168,584
Provided during the period	1,415	-	1,415

As at 31 March 2025	169,999	-	169,999

Net Book Value
As at 31 March 2025	1	1	2

As at 1 April 2024	1,416	1	1,417

5. Tangible Assets

	Plant & Machinery etc.
	£
Cost
As at 1 April 2024	88,413

As at 31 March 2025	88,413

Depreciation
As at 1 April 2024	45,248
Provided during the period	9,564

As at 31 March 2025	54,812

Net Book Value
As at 31 March 2025	33,601

As at 1 April 2024	43,165

6. Stocks

	2025	2024
	£	£
Stock	5,500	5,500

7. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	4,400	4,595
Other debtors	498	20,000
Amounts owed by subsidiaries	69,000	-

	73,898	24,595

Page 4

Page 5

Dougall Imaging Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Current Asset Investments

	2025	2024
	£	£
Shares in subsidiaries	100	100

Subsidiary Name: Peppie Imaging Ltd

Country of Incorporation: UK

Principal Activities: Retail

Ownership interest: 100%

Summary of financial information:

Assets: £137,479

Liabilities: £206,328

Revenue: £42,012

Profit/(Loss): £(68,949)

9. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	9,544	40,148
Other taxes and social security	9,556	9,149
Other creditors	2,154	469
Accruals and deferred income	22,181	9,886
Director's loan account	2,575	-

	46,010	59,652

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	200	200

11. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	30,500	23,000

12. Consolidated Accounts

Dougall Imaging Ltd own 100% of issued ordinary shares in Peppie Imaging Ltd

PROFIT AND LOSS ACCOUNT

FOR THE PERIOD ENDED 31 MARCH 2025

Group

Turnover 595,937

Cost of sales (161,129)

_______

434,808

Administration expenses (451,662)

_______

(16,854)

Other interest receivable and similar income 1,681

Interest payalbe and similar charges (12,451)

_______

Profit on ordinary activities before taxation (27,624)

Taxation on profit on ordinary activities 3,109

_______

...CONTINUED

Page 5

Page 6

Dougall Imaging Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Profit on ordinary activities after taxation (24,515)

Dividends (30,500)

_______

Retained profit carried forward (55,015)

Retained profit brought forward 41,551

_______

Retained profit carried forward £(13,464)

======

BALANCE SHEET

AS AT 31 MARCH 2025

Group

FIXED ASSETS 114,836

CURRENT ASSETS 70,038

CURRENT LIABILITIES (108,569)

LONGTERM LIABILITIES (89,569)

________

£(13,264)

======

CAPITAL AND RESERVES

Ordinary shares 200

Retained earnings (13,464)

________

£(13,264)

======

Page 6