Company registration number SC516404 (Scotland)
Dalmaik Ltd (t/a Hillgoers)
Unaudited financial statements
for the year ended 30 September 2025
Pages for filing with registrar
Dalmaik Ltd (t/a Hillgoers)
Chartered Accountants' report to the board of directors on the preparation of the
unaudited statutory financial statements of Dalmaik Ltd (t/a Hillgoers)
1

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dalmaik Ltd (t/a Hillgoers) for the year ended 30 September 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the ICAS we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-j une-20 20.

This report is made solely to the d irector of Dalmaik Ltd (t/a Hillgoers), as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Dalmaik Ltd (t/a Hillgoers) and state those matters that we have agreed to state to the d irector of Dalmaik Ltd (t/a Hillgoers), as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at http://www.icas.com/technical-resources/framework-for-the-preparation-of-accounts-revised-january-2017. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dalmaik Ltd (t/a Hillgoers) and its D irector, for our work or for this report.

It is your duty to ensure that Dalmaik Ltd (t/a Hillgoers) has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Dalmaik Ltd (t/a Hillgoers). You consider that Dalmaik Ltd (t/a Hillgoers) is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Dalmaik Ltd (t/a Hillgoers). For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

James Milne
Chartered Accountants
Rosewood
Raemoir Road
Banchory
AB31 4ET
4 May 2026
Dalmaik Ltd (t/a Hillgoers)
Balance sheet
as at 30 September 2025
30 September 2025
2
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
41,795
56,555
Current assets
Stocks
1,296
1,491
Debtors
5,914
27,670
Cash at bank and in hand
31,190
25,900
38,400
55,061
Creditors: amounts falling due within one year
(55,607)
(59,731)
Net current liabilities
(17,207)
(4,670)
Net assets
24,588
51,885
Creditors: amounts falling due after more than one year
(23,910)
(34,397)
Provisions for liabilities
-
0
(2,302)
Net assets
678
15,186
Capital and reserves
Called up share capital
4
4
Profit and loss reserves
674
15,182
Total equity
678
15,186
Dalmaik Ltd (t/a Hillgoers)
Balance sheet (continued)
as at 30 September 2025
30 September 2025
3

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

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

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

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.

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

The financial statements were approved by the board of directors and authorised for issue on 2 May 2026 and are signed on its behalf by:
Garry Cormack
Director
Company Registration No. SC516404
Dalmaik Ltd (t/a Hillgoers)
Notes to the financial statements
for the year ended 30 September 2025
4
1
Accounting policies
Company information

Dalmaik Ltd (t/a Hillgoers) is a private company limited by shares incorporated in Scotland. The registered office is South Mains Cottage, Drumoak, Banchory, Kincardineshire, AB31 5AE.

1.1
Accounting convention

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.

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

1.2
Turnover

Turnover represents revenue recognised in the accounts. Revenue is recognised when the company fulfils its contractual obligations to customers by supplying goods and services and excludes value added tax.

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:

Computers
3 years straight line basis
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

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

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

1.5
Taxation

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

Dalmaik Ltd (t/a Hillgoers)
Notes to the financial statements (continued)
for the year ended 30 September 2025
1
Accounting policies (continued)
5
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Retirement benefits

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

1.7
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

1.8
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

Dalmaik Ltd (t/a Hillgoers)
Notes to the financial statements (continued)
for the year ended 30 September 2025
6
2
Employees

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

2025
2024
Number
Number
Total
3
2
3
Tangible fixed assets
Total
£
Cost
At 1 October 2024 and 30 September 2025
74,014
Depreciation and impairment
At 1 October 2024
17,459
Depreciation charged in the year
14,760
At 30 September 2025
32,219
Carrying amount
At 30 September 2025
41,795
At 30 September 2024
56,555
4
Directors' transactions
Description
Opening credit balance
Amounts advanced
Amounts repaid
Closing credit balance
£
£
£
£
Garry Cormack - Director's account
29,955
18,267
(26,621)
21,601
29,955
18,267
(26,621)
21,601
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