REGISTERED NUMBER: SC057366 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Dick Fleming Communications Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs K Fleming

Mr C Forsyth

Mrs F Fraser

REGISTERED OFFICE:

Johnstone House

52-54 Rose Street

Aberdeen

AB10 1HA

REGISTERED NUMBER:

SC057366 (Scotland)

ACCOUNTANTS:

SBP

Accountants

42 Queens Road

Aberdeen

AB15 4YE

FIXED ASSETS

Intangible assets

4

5,600

8,000

Tangible assets

5

6,770

8,684

Investments

6

274,248

237,550

286,618

254,234

CURRENT ASSETS

Stocks

25,994

21,289

Debtors

7

366,311

344,095

Cash at bank

241,623

290,636

633,928

656,020

CREDITORS

Amounts falling due within one year

8

534,931

518,756

NET CURRENT ASSETS

98,997

137,264

TOTAL ASSETS LESS CURRENT LIABILITIES

385,615

391,498

PROVISIONS FOR LIABILITIES

29,057

20,672

NET ASSETS

356,558

370,826

CAPITAL AND RESERVES

Called up share capital

2,700

2,700

Retained earnings

353,858

368,126

356,558

370,826

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 18 May 2026 and were signed on its behalf by:

Mrs F Fraser - Director

1.	STATUTORY INFORMATION

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

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.

Computer software is being amortised evenly over its estimated useful life of five years.

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

-

20% on cost

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.

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.

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 14 (2024 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

and 31 December 2025

12,000

AMORTISATION

At 1 January 2025

4,000

Charge for year

2,400

At 31 December 2025

6,400

NET BOOK VALUE

At 31 December 2025

5,600

At 31 December 2024

8,000

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 January 2025

18,845

Additions

1,114

At 31 December 2025

19,959

DEPRECIATION

At 1 January 2025

10,161

Charge for year

3,028

At 31 December 2025

13,189

NET BOOK VALUE

At 31 December 2025

6,770

At 31 December 2024

8,684

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 January 2025

237,550

Revaluations

36,698

At 31 December 2025

274,248

NET BOOK VALUE

At 31 December 2025

274,248

At 31 December 2024

237,550

Cost or valuation at 31 December 2025 is represented by:

Other

investments

£

Valuation in 2017

43,596

Valuation in 2018

(3,441

)

Valuation in 2019

12,556

Valuation in 2020

5,086

Valuation in 2021

10,512

Valuation in 2022

(9,559

)

Valuation in 2023

11,846

Valuation in 2024

16,955

Valuation in 2025

36,698

Cost

149,999

274,248

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

208,668

142,985

Other debtors

157,643

201,110

366,311

344,095

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

125,209

88,482

Taxation and social security

108,206

103,795

Other creditors

301,516

326,479

534,931

518,756

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.12.25

31.12.24

£

£

Within one year

10,866

10,416