REGISTERED NUMBER: SC106571 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

DOON VALLEY (HEAT TREATMENT) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S Houston

Y Baillie

M Houston

SECRETARY:

Y Baillie

REGISTERED OFFICE:

The Alhambra Suite

4th Floor

82 Mitchell Street

Glasgow

G1 3NA

REGISTERED NUMBER:

SC106571 (Scotland)

ACCOUNTANTS:

Portlands

The Alhambra Suite

82 Mitchell Street

Glasgow

G1 3NA

FIXED ASSETS

Tangible assets

4

421,762

472,138

CURRENT ASSETS

Stocks

131,333

177,594

Debtors

5

598,461

755,774

Cash at bank

375,830

522,608

1,105,624

1,455,976

CREDITORS

Amounts falling due within one year

6

(263,125

)

(318,132

)

NET CURRENT ASSETS

842,499

1,137,844

TOTAL ASSETS LESS CURRENT LIABILITIES

1,264,261

1,609,982

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,264,161

1,609,882

SHAREHOLDERS' FUNDS

1,264,261

1,609,982

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 30 May 2025 and were signed on its behalf by:

Y Baillie - Director

1.	STATUTORY INFORMATION

Doon Valley (Heat Treatment) 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.

Land and buildings

-

10% on reducing balance

Plant and machinery etc

-

20% on reducing balance, 15% on reducing balance and 10% on reducing balance

Stocks

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 45 (2024 - 55 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

792,850

418,874

1,211,724

DEPRECIATION

At 1 April 2024

475,060

264,526

739,586

Charge for year

31,779

18,597

50,376

At 31 March 2025

506,839

283,123

789,962

NET BOOK VALUE

At 31 March 2025

286,011

135,751

421,762

At 31 March 2024

317,790

154,348

472,138

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

586,178

660,586

Other debtors

12,283

95,188

598,461

755,774

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

25,959

27,786

Taxation and social security

163,088

257,168

Other creditors

74,078

33,178

263,125

318,132

7.	RELATED PARTY DISCLOSURES

During the year, Doon Valley Property Ltd, a company that is a related party through common control, had a balance outstanding of £3,434 (2024 - £82,434).