Domain Design Agency Ltd.

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC334741

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		558		1,037

			558		1,037
CURRENT ASSETS
Debtors	5	25,336		21,439
Cash at bank and in hand		25,055		24,469

		50,391		45,908
Creditors: Amounts Falling Due Within One Year	6	(22,556 )		(28,668 )

NET CURRENT ASSETS (LIABILITIES)			27,835		17,240

TOTAL ASSETS LESS CURRENT LIABILITIES			28,393		18,277

Creditors: Amounts Falling Due After More Than One Year	7		(5,842 )		(8,195 )

NET ASSETS			22,551		10,082

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			22,451		9,982

SHAREHOLDERS' FUNDS			22,551		10,082

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Domain Design Agency Ltd.

Balance Sheet (continued)

As At 31 December 2025

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Jason McKinlay

Director

21/04/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Domain Design Agency Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC334741 . The registered office is 48 West George Street , Clyde Offices , 2nd floor, Glasgow, G2 1BP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	25% Straight Line
Computer Equipment	25% Straight line

2.4. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 5)

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Domain Design Agency Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2025	863	750	1,613

As at 31 December 2025	863	750	1,613

Depreciation
As at 1 January 2025	561	15	576
Provided during the period	199	280	479

As at 31 December 2025	760	295	1,055

Net Book Value
As at 31 December 2025	103	455	558

As at 1 January 2025	302	735	1,037

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	25,246	21,439
Other debtors	90	-

	25,336	21,439

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	(2 )
Bank loans and overdrafts	-	7,639
Corporation tax	363	-
Other taxes and social security	216	2,916
VAT	4,838	6,608
Pensions	-	607
Other creditors (1)	537	-
Director's loan account	16,602	10,900

	22,556	28,668

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
BBL loan	5,842	8,195

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Domain Design Agency Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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