Company registration number SC502927 (Scotland)
RITCHIE DAGEN & ALLAN LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
RITCHIE DAGEN & ALLAN LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
RITCHIE DAGEN & ALLAN LIMITED
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Tangible assets
3
5,096
6,243
Current assets
Stocks
6,705
6,610
Debtors
4
186,781
173,177
Cash at bank and in hand
81,174
92,907
274,660
272,694
Creditors: amounts falling due within one year
5
(178,271)
(229,702)
Net current assets
96,389
42,992
Total assets less current liabilities
101,485
49,235
Provisions for liabilities
(1,051)
(1,643)
Net assets
100,434
47,592
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
100,334
47,492
Total equity
100,434
47,592
RITCHIE DAGEN & ALLAN LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 JULY 2025
31 July 2025
- 2 -

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 5 December 2025 and are signed on its behalf by:
Mr K I M Stewart
Director
Company registration number SC502927 (Scotland)
RITCHIE DAGEN & ALLAN LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
1
Accounting policies
Company information

Ritchie Dagen & Allan Limited is a private company limited by shares incorporated in Scotland. The registered office is Seabraes House, Greenmarket, Dundee, DD1 4QB.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
10% on reducing balance
Computers
33% on cost
Library
10% on reducing balance
1.4
Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

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.

RITCHIE DAGEN & ALLAN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 4 -
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.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.7
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
6
3
Tangible fixed assets
Fixtures and fittings
Computers
Library
Total
£
£
£
£
Cost
At 1 August 2024 and 31 July 2025
10,741
14,450
13
25,204
Depreciation and impairment
At 1 August 2024
5,199
13,754
8
18,961
Depreciation charged in the year
586
560
1
1,147
At 31 July 2025
5,785
14,314
9
20,108
Carrying amount
At 31 July 2025
4,956
136
4
5,096
At 31 July 2024
5,542
696
5
6,243
RITCHIE DAGEN & ALLAN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 5 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
158,481
7,266
Other debtors
28,300
165,911
186,781
173,177
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
17,949
57,718
Corporation tax
131,586
162,537
Other taxation and social security
28,354
8,609
Other creditors
382
838
178,271
229,702
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