Registered number
SC684100
DQSL Investments Limited
Filleted Accounts
31 December 2025

DQSL Investments Limited
Registered number: | SC684100
Balance Sheet
as at 31 December 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 1,244,712 |  |  | 1,244,712
Investments | 4 |  |  | 500 |  |  | 500
|  |  |  | 1,245,212 |  |  | 1,245,212
Current assets
Debtors | 5 |  | 327,001 |  |  | 237,001
Cash at bank and in hand |  |  | 628,923 |  |  | 720,008
|  |  | 955,924 |  |  | 957,009
Creditors: amounts falling due within one year | 6 |  | (2,194,753) |  |  | (2,205,816)
Net current liabilities |  |  |  | (1,238,829) |  |  | (1,248,807)
Net assets/(liabilities) |  |  |  | 6,383 |  |  | (3,595)
Capital and reserves
Called up share capital |  |  |  | 2 |  |  | 2
Profit and loss account |  |  |  | 6,381 |  |  | (3,597)
Shareholders' funds |  |  |  | 6,383 |  |  | (3,595)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
David M S Quinn
Director
Approved by the board on 18 March 2026

DQSL Investments Limited
Notes to the Accounts
for the year ended 31 December 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Going concern
| the accounts have been prepared on the going concern basis, the acceptability of which is dependent on the continuing support of the directors.
| 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
| Intangible fixed assets
| Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Freehold buildings | Nil
| Leasehold land and buildings | over the lease term
| Plant and machinery | over 5 years
| Fixtures, fittings, tools and equipment | over 5 years
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 0 |  | 0
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Land and buildings
£
| Cost
| At 1 January 2025 | 1,244,712
| At 31 December 2025 | 1,244,712
| Depreciation
| At 31 December 2025 | -
| Net book value
| At 31 December 2025 | 1,244,712
| At 31 December 2024 | 1,244,712
| Freehold land and buildings are valued at original cost of purchase, no revaluation has been carried out.
4 | Investments
Interest
in joint
venture
£
| Cost
| At 1 January 2025 | 500
| At 31 December 2025 | 500
| The company's investments at the balance sheet date in the share capital of companies consist of the following:
| Devonshaw Leisure Ltd - Registered office: Unit 17 Eastfield Business Park, Newark Road South, Glenrothes, Scotland KY7 4NS. Nature of business: Construction of domestic buildings.
| Class of shares - Ordinary Holding: 50%
| Aggregate capital and reserves: Year to 31 January 2025 - £(28,874)
| Loss for the year: Year to 31 January 2025 - £(971)
5 | Debtors | 2025 |  | 2024
£ | £
| Other debtors | 327,001 |  | 237,001
6 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Taxation and social security costs | 1,837 |  | -
| Other creditors | 2,192,916 |  | 2,205,816
|  |  |  |  |  | 2,194,753 |  | 2,205,816
7 | Loans by directors
| Description and conditions | B/fwd | Paid | Repaid | C/fwd
£ | £ | £ | £
| David M S Quinn
| Loan to company | 70,760 |  | - |  | (12,900) |  | 57,860
|  | 70,760 |  | - |  | (12,900) |  | 57,860
| The above loan due to the directors is included in other creditors. This loan is unsecured, interest free and there are no set terms for repayment.
8 | Related party transactions
| Included in other debtors is a loan due by Devonshaw Leisure Ltd of £327,001 (2024 - £237,001), a company in which David M S Quinn is a director.
| Included in other creditors is a loan due to DA Auchterarder Ltd of £2,134,516 (2024 - £2,134,516), a company in which David M S Quinn is a director and shareholder.
9 | Controlling party
| The company is controlled by D M S Quinn, director, who holds 50% of the issued share capital.
10 | Other information
| DQSL Investments Limited is a private company limited by shares and incorporated in Scotland. Its registered office is:
| Maidenplains Industrial Estate
| Maidenplain Place
| Auchterarder
| PH3 1EL

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