IRIS Accounts Production v25.4.12.37 SC056452 Board of Directors 1.8.24 31.7.25 31.7.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC056452 2024-07-31 SC056452 2025-07-31 SC056452 2024-08-01 2025-07-31 SC056452 2023-07-31 SC056452 2023-08-01 2024-07-31 SC056452 2024-07-31 SC056452 ns15:Scotland 2024-08-01 2025-07-31 SC056452 ns14:PoundSterling 2024-08-01 2025-07-31 SC056452 ns10:Director1 2024-08-01 2025-07-31 SC056452 ns10:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 SC056452 ns10:SmallEntities 2024-08-01 2025-07-31 SC056452 ns10:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 SC056452 ns10:SmallCompaniesRegimeForDirectorsReport 2024-08-01 2025-07-31 SC056452 ns10:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 SC056452 ns10:FullAccounts 2024-08-01 2025-07-31 SC056452 1 2024-08-01 2025-07-31 SC056452 ns10:Director2 2024-08-01 2025-07-31 SC056452 ns10:Director3 2024-08-01 2025-07-31 SC056452 ns10:Director4 2024-08-01 2025-07-31 SC056452 ns10:RegisteredOffice 2024-08-01 2025-07-31 SC056452 ns5:CurrentFinancialInstruments 2025-07-31 SC056452 ns5:CurrentFinancialInstruments 2024-07-31 SC056452 ns5:ShareCapital 2025-07-31 SC056452 ns5:ShareCapital 2024-07-31 SC056452 ns5:SharePremium 2025-07-31 SC056452 ns5:SharePremium 2024-07-31 SC056452 ns5:CapitalRedemptionReserve 2025-07-31 SC056452 ns5:CapitalRedemptionReserve 2024-07-31 SC056452 ns5:RetainedEarningsAccumulatedLosses 2025-07-31 SC056452 ns5:RetainedEarningsAccumulatedLosses 2024-07-31 SC056452 ns5:IntangibleAssetsOtherThanGoodwill 2024-08-01 2025-07-31 SC056452 ns5:PlantMachinery 2024-08-01 2025-07-31 SC056452 ns5:FurnitureFittings 2024-08-01 2025-07-31 SC056452 ns5:MotorVehicles 2024-08-01 2025-07-31 SC056452 ns5:NetGoodwill 2024-07-31 SC056452 ns5:NetGoodwill 2025-07-31 SC056452 ns5:NetGoodwill 2024-07-31 SC056452 ns5:LandBuildings 2024-07-31 SC056452 ns5:PlantMachinery 2024-07-31 SC056452 ns5:FurnitureFittings 2024-07-31 SC056452 ns5:MotorVehicles 2024-07-31 SC056452 ns5:LandBuildings 2024-08-01 2025-07-31 SC056452 ns5:LandBuildings 2025-07-31 SC056452 ns5:PlantMachinery 2025-07-31 SC056452 ns5:FurnitureFittings 2025-07-31 SC056452 ns5:MotorVehicles 2025-07-31 SC056452 ns5:LandBuildings 2024-07-31 SC056452 ns5:PlantMachinery 2024-07-31 SC056452 ns5:FurnitureFittings 2024-07-31 SC056452 ns5:MotorVehicles 2024-07-31 SC056452 ns5:CostValuation ns5:ListedExchangeTraded 2024-07-31 SC056452 ns5:CostValuation ns5:UnlistedNon-exchangeTraded 2024-07-31 SC056452 ns5:RevaluationsIncreaseDecreaseInInvestments ns5:ListedExchangeTraded 2025-07-31 SC056452 ns5:RevaluationsIncreaseDecreaseInInvestments ns5:UnlistedNon-exchangeTraded 2025-07-31 SC056452 ns5:CostValuation ns5:ListedExchangeTraded 2025-07-31 SC056452 ns5:CostValuation ns5:UnlistedNon-exchangeTraded 2025-07-31 SC056452 ns5:ListedExchangeTraded 2025-07-31 SC056452 ns5:UnlistedNon-exchangeTraded 2025-07-31 SC056452 ns5:ListedExchangeTraded 2024-07-31 SC056452 ns5:UnlistedNon-exchangeTraded 2024-07-31 SC056452 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-07-31 SC056452 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-07-31

REGISTERED NUMBER: SC056452 (Scotland)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Dods Of Haddington Limited

Dods Of Haddington Limited (Registered number: SC056452)

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

Dods Of Haddington Limited

Company Information

for the Year Ended 31 July 2025

| DIRECTORS: | D M Cunningham

| T F Harper

| J W M C Harper

| A Cadzow

| REGISTERED OFFICE: | Backburn

| Letham Road

| Haddington

| East Lothian

| EH41 4NN

| REGISTERED NUMBER: | SC056452 (Scotland)

| ACCOUNTANTS: | EQ Accountants Ltd

| 47-49 The Square

| Kelso

| Roxburghshire

| TD5 7HW

Dods Of Haddington Limited (Registered number: SC056452)

Balance Sheet

31 July 2025

| 31/7/25 | 31/7/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Property, plant and equipment | 5 | 374,114 |  | 399,198 |  |

Investments | 6 | 107,560 |  | 95,475 |  |

481,674 |  | 494,673 |  |

CURRENT ASSETS

Inventories | 7 | 466,666 |  | 563,273 |  |

Debtors | 8 | 475,307 |  | 358,789 |  |

Cash at bank and in hand | 1,281,880 |  | 972,339 |  |

2,223,853 |  | 1,894,401 |  |

CREDITORS

Amounts falling due within one year | 9 | 425,048 |  | 363,868 |  |

NET CURRENT ASSETS | 1,798,805 |  | 1,530,533 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,280,479 |  | 2,025,206 |  |

PROVISIONS FOR LIABILITIES | 21,500 |  | 26,500 |  |

NET ASSETS | 2,258,979 |  | 1,998,706 |  |

CAPITAL AND RESERVES

Called up share capital | 44,256 |  | 44,256 |  |

Share premium | 170,736 |  | 170,736 |  |

Capital redemption reserve | 29,251 |  | 29,251 |  |

Retained earnings | 2,014,736 |  | 1,754,463 |  |

SHAREHOLDERS' FUNDS | 2,258,979 |  | 1,998,706 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

Dods Of Haddington Limited (Registered number: SC056452)

Balance Sheet - continued

31 July 2025

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 17 December 2025 and were signed on its behalf by:

T F Harper - Director

Dods Of Haddington Limited (Registered number: SC056452)

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| Dods Of Haddington 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 as modified by the revaluation of certain assets.

| Turnover

| Turnover represents the sale of Grain, corn and seed net of VAT and trade discounts.

| Revenue from the sale o goods is recognised when the significant risk and reward of ownership of the goods have passed to the buyer (usually on dispatch of the goods(, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in the respect of the transaction can be measured reliably.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 30% on reducing balance and 5% on cost

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost compromises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stock to the present location and condition.

| At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over it estimated selling price less costs to complete and sell is recognised as an impairment loss in the profit and loss. Reversals of impairment losses are also recognised in the profit and loss.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Dods Of Haddington Limited (Registered number: SC056452)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

| Leasing

| 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 9 (2024 - 10 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 13,500 |  |

| AMORTISATION

| At 1 August 2024

| and 31 July 2025 | 13,500 |  |

| NET BOOK VALUE

| At 31 July 2025 | - |  |

| At 31 July 2024 | - |  |

Dods Of Haddington Limited (Registered number: SC056452)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

5. | PROPERTY, PLANT AND EQUIPMENT

| Fixtures |

| Freehold |  | Plant and |  | and |  | Motor |

| property |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 August 2024 |

| and 31 July 2025 | 287,736 |  | 590,559 |  | 83,486 |  | 78,380 |  | 1,040,161 |  |

| DEPRECIATION

| At 1 August 2024 | - |  | 515,090 |  | 74,677 |  | 51,196 |  | 640,963 |  |

| Charge for year | - |  | 16,861 |  | 1,427 |  | 6,796 |  | 25,084 |  |

| At 31 July 2025 | - |  | 531,951 |  | 76,104 |  | 57,992 |  | 666,047 |  |

| NET BOOK VALUE

| At 31 July 2025 | 287,736 |  | 58,608 |  | 7,382 |  | 20,388 |  | 374,114 |  |

| At 31 July 2024 | 287,736 |  | 75,469 |  | 8,809 |  | 27,184 |  | 399,198 |  |

6. | FIXED ASSET INVESTMENTS

| Listed |  | Unlisted |

| investments |  | investments |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 August 2024 | 87,975 |  | 7,500 |  | 95,475 |  |

| Revaluations | 12,085 |  | - |  | 12,085 |  |

| At 31 July 2025 | 100,060 |  | 7,500 |  | 107,560 |  |

| NET BOOK VALUE

| At 31 July 2025 | 100,060 |  | 7,500 |  | 107,560 |  |

| At 31 July 2024 | 87,975 |  | 7,500 |  | 95,475 |  |

| Cost or valuation at 31 July 2025 is represented by:

| Listed |  | Unlisted |

| investments |  | investments |  | Totals

£ | £ | £ |

| Valuation in 2023 | (22,033 | ) | - |  | (22,033 | ) |

| Valuation in 2024 | 10,008 |  | - |  | 10,008 |  |

| Valuation in 2025 | 12,085 |  | - |  | 12,085 |  |

| Cost | 100,000 |  | 7,500 |  | 107,500 |  |

100,060 |  | 7,500 |  | 107,560 |  |

7. | INVENTORIES

| 31/7/25 |  | 31/7/24

£ | £ |

| Stocks | 466,666 |  | 563,273 |  |

Dods Of Haddington Limited (Registered number: SC056452)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/7/25 |  | 31/7/24

£ | £ |

| Trade debtors | 456,200 |  | 335,881 |  |

| Other debtors | 12,784 |  | 12,304 |  |

| VAT | 6,323 |  | 10,604 |  |

475,307 |  | 358,789 |  |

9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/7/25 |  | 31/7/24

£ | £ |

| Trade creditors | 150,516 |  | 129,685 |  |

| Amounts owed to group undertakings | 100 |  | 100 |  |

| Tax | 241,792 |  | 205,743 |  |

| Social security and other taxes | 10,340 |  | 9,340 |  |

| Other creditors | 22,300 |  | 19,000 |  |

425,048 |  | 363,868 |  |