1 June 2024 false No description of principal activity Taxfiler 2024.6 SC339445 business:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC339445 2024-05-31 SC339445 2024-06-01 2025-05-31 SC339445 business:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 SC339445 business:FilletedAccounts 2024-06-01 2025-05-31 SC339445 2025-05-31 SC339445 business:Director1 2024-06-01 2025-05-31 SC339445 business:RegisteredOffice 2024-06-01 2025-05-31 SC339445 2024-05-31 SC339445 core:WithinOneYear 2025-05-31 SC339445 core:WithinOneYear 2024-05-31 SC339445 core:AfterOneYear 2025-05-31 SC339445 core:AfterOneYear 2024-05-31 SC339445 core:ShareCapital core:PreviouslyStatedAmount 2025-05-31 SC339445 core:ShareCapital core:PreviouslyStatedAmount 2024-05-31 SC339445 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-05-31 SC339445 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-05-31 SC339445 core:PreviouslyStatedAmount 2025-05-31 SC339445 core:PreviouslyStatedAmount 2024-05-31 SC339445 business:SmallEntities 2024-06-01 2025-05-31 SC339445 countries:Scotland 2024-06-01 2025-05-31 SC339445 core:LandBuildings 2024-06-01 2025-05-31 SC339445 core:MotorVehicles 2024-06-01 2025-05-31 SC339445 core:FurnitureFittings 2024-06-01 2025-05-31 SC339445 core:LandBuildings 2024-05-31 SC339445 core:MotorVehicles 2024-05-31 SC339445 core:FurnitureFittings 2024-05-31 SC339445 core:LandBuildings 2025-05-31 SC339445 core:MotorVehicles 2025-05-31 SC339445 core:FurnitureFittings 2025-05-31 SC339445 2023-06-01 2024-05-31 iso4217:GBP xbrli:pure
Company Registration No. SC339445 (Scotland)
D K B Designs Limited Unaudited accounts for the year ended 31 May 2025
D K B Designs Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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D K B Designs Limited Company Information for the year ended 31 May 2025
Director
Willa Lloyd
Company Number
SC339445 (Scotland)
Registered Office
PRINCES EXCHANGE 1 EARL GREY STREET EDINBURGH MIDLOTHIAN EH3 9EE
Accountants
Rebecca Donald Dunollie Back of Keppoch ARISAIG PH39 4NS
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D K B Designs Limited Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
75,590
80,381
Current assets
Debtors
5
78,706
3,000
Cash at bank and in hand
422,789
569,940
501,495
572,940
Creditors: amounts falling due within one year
6
(38,060)
(111,746)
Net current assets
463,435
461,194
Total assets less current liabilities
539,025
541,575
Creditors: amounts falling due after more than one year
7
(20,000)
-
Net assets
519,025
541,575
Capital and reserves
Called up share capital
1
1
Profit and loss account
519,024
541,574
Shareholders' funds
519,025
541,575
For the year ending 31 May 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 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 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 and authorised for issue on 24 February 2026 and were signed on its behalf by
Willa Lloyd Director Company Registration No. SC339445
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D K B Designs Limited Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
D K B Designs Limited is a private company, limited by shares, registered in Scotland, registration number SC339445. The registered office is PRINCES EXCHANGE, 1 EARL GREY STREET, EDINBURGH, MIDLOTHIAN, EH3 9EE.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Land & buildings
over 20 years
Motor vehicles
over 5 years
Fixtures & fittings
over 5 years
4
Tangible fixed assets
Land & buildings
Motor vehicles
Fixtures & fittings
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 June 2024
148,720
17,995
23,805
190,520
Additions
-
-
3,544
3,544
At 31 May 2025
148,720
17,995
27,349
194,064
Depreciation
At 1 June 2024
69,022
17,995
23,122
110,139
Charge for the year
7,436
-
899
8,335
At 31 May 2025
76,458
17,995
24,021
118,474
Net book value
At 31 May 2025
72,262
-
3,328
75,590
At 31 May 2024
79,698
-
683
80,381
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D K B Designs Limited Notes to the Accounts for the year ended 31 May 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
477
-
Trade debtors
6,313
3,000
Other debtors
71,916
-
78,706
3,000
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
-
22,783
Trade creditors
10,770
2,190
Taxes and social security
25,340
84,612
Loans from directors
-
96
Accruals
1,950
2,065
38,060
111,746
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Deferred income
20,000
-
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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