REGISTERED NUMBER: SC666922 (Scotland)

Financial Statements

for the Year Ended 31 July 2025

for

Edinburgh Dab Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D G Duffy

C D Hurst

Niocast Digital Ltd

SECRETARY:

REGISTERED OFFICE:

Third Floor, 3

Hill Street

Edinburgh

EH2 3JP

REGISTERED NUMBER:

SC666922 (Scotland)

ACCOUNTANTS:

John Greenall & Co Limited

20 Crewe Road

Sandbach

Cheshire

CW11 4NE

CURRENT ASSETS

Debtors

5

41,375

50,000

Cash at bank

18,903

22,542

60,278

72,542

CREDITORS

Amounts falling due within one year

6

32,403

36,153

NET CURRENT ASSETS

27,875

36,389

TOTAL ASSETS LESS CURRENT LIABILITIES

27,875

36,389

CREDITORS

Amounts falling due after more than one year

7

9,100

18,200

NET ASSETS

18,775

18,189

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

18,675

18,089

18,775

18,189

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.

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 22 April 2026 and were signed on its behalf by:

C D Hurst - Director

D G Duffy - Director

1.	STATUTORY INFORMATION

Edinburgh Dab Ltd 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.

Turnover

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

Tangible fixed assets

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

Fixtures and fittings

-

at varying rates on cost

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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 August 2024

and 31 July 2025

2,312

DEPRECIATION

At 1 August 2024

and 31 July 2025

2,312

NET BOOK VALUE

At 31 July 2025

-

At 31 July 2024

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Other debtors

41,375

50,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

9,100

9,100

Trade creditors

780

-

Taxation and social security

2,483

4,291

Other creditors

20,040

22,762

32,403

36,153

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

9,100

18,200