Company Registration No. SC676430 (Scotland)
LKDP Holdings Limited
Unaudited accounts
for the year ended 31 October 2025
LKDP Holdings Limited
Unaudited accounts
Contents
LKDP Holdings Limited
Statement of financial position
as at 31 October 2025
Investment property
176,464
156,978
Cash at bank and in hand
27,113
30,798
Creditors: amounts falling due within one year
(135,247)
(145,987)
Net current liabilities
(108,134)
(114,189)
Called up share capital
100
100
Profit and loss account
71,093
42,689
Shareholders' funds
71,193
42,789
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 13 January 2026 and were signed on its behalf by
Nicky Lorraine Philp
Director
Company Registration No. SC676430
LKDP Holdings Limited
Notes to the Accounts
for the year ended 31 October 2025
LKDP Holdings Limited is a private company, limited by shares, registered in Scotland, registration number SC676430. The registered office is David Philp Commercials Ltd, Camps Industrial Estate, East Calder, West Lothian, EH27 8DF.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Investment property is included at fair market value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight-Line
4
Tangible fixed assets
Plant & machinery
Fair value at 1 November 2024
156,978
At 31 October 2025
176,464
LKDP Holdings Limited
Notes to the Accounts
for the year ended 31 October 2025
Amounts falling due within one year
7
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
5,853
1,623
Loans from directors
128,644
143,644
The directors' loan account is secured by a standard security over the company's investment property.
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).