REGISTERED NUMBER: SC639730 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Daljo Elgin Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L J Dalgarno

A D Johnson

REGISTERED OFFICE:

40 Redwood Avenue

Milton Of Leys

Inverness

IV2 6HA

REGISTERED NUMBER:

SC639730 (Scotland)

ACCOUNTANTS:

RA Audit Services Limited

2nd Floor

Grove House

55 Lowlands Road

Harrow

Middlesex

HA1 3AW

CURRENT ASSETS

Debtors

4

53,101

-

Cash at bank

100

100

53,201

100

CREDITORS

Amounts falling due within one year

5

53,616

1,250

NET CURRENT LIABILITIES

(415

)

(1,150

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(415

)

(1,150

)

CAPITAL AND RESERVES

Called up share capital

6

100

100

Retained earnings

(515

)

(1,250

)

SHAREHOLDERS' FUNDS

(415

)

(1,150

)

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 December 2025 and were signed on its behalf by:

L J Dalgarno - Director

A D Johnson - Director

1.	STATUTORY INFORMATION

Daljo Elgin 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" and the companies Act 2006.

The financial statements have been prepared under historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortized cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortized.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, loans from fellow group companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortized.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortized cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

53,101

-

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

52,566

500

Directors' current accounts

750

500

Accrued expenses

300

250

53,616

1,250

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

50

50 A Ordinary

1

50

100

50

50 B Ordinary

1

50

-

100

100

7.	RELATED PARTY DISCLOSURES

As at the balance sheet date, an amount of £750 (2024 : £500) is due to the directors.

Included in other creditors is an amount of £26,223 (2024 : £Nil) due to SLD Group Holdings Ltd, a company related to the director Mr L Dalgarno and £26,343 (2024 : £Nil) due to Graza Holdings Ltd, a company related to the director Mr A Johnson.

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are Graza Holdings Ltd and Jchd Holdings Ltd by virtue of their shareholding in the company