REGISTERED NUMBER: SC619350 (Scotland)

Financial Statements

for the Year Ended

31st January 2026

for

Dan Plant Dundee Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

B C Corstorphine

REGISTERED OFFICE:

138 Nethergate

Dundee

United Kingdom

DD1 4ED

REGISTERED NUMBER:

SC619350 (Scotland)

ACCOUNTANTS:

Ascot Tax Accountants

40 North Ellen Street

Dundee

DD3 7DH

FIXED ASSETS

Tangible assets

4

421,772

266,335

CURRENT ASSETS

Debtors

5

20,112

39,623

Cash at bank

84,393

30,509

104,505

70,132

CREDITORS

Amounts falling due within one year

6

119,969

53,518

NET CURRENT (LIABILITIES)/ASSETS

(15,464

)

16,614

TOTAL ASSETS LESS CURRENT LIABILITIES

406,308

282,949

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

405,308

281,949

SHAREHOLDERS' FUNDS

406,308

282,949

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 5th May 2026 and were signed by:

B C Corstorphine - Director

1.	STATUTORY INFORMATION

Dan Plant Dundee 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.

Plant and machinery etc

-

Straight line over 5 years

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 6 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST

At 1st February 2025

-

264,433

168,019

432,452

Additions

100,000

36,000

99,880

235,880

At 31st January 2026

100,000

300,433

267,899

668,332

DEPRECIATION

At 1st February 2025

-

107,830

58,287

166,117

Charge for year

-

38,521

41,922

80,443

At 31st January 2026

-

146,351

100,209

246,560

NET BOOK VALUE

At 31st January 2026

100,000

154,082

167,690

421,772

At 31st January 2025

-

156,603

109,732

266,335

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

20,112

39,623

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

27,846

6,524

Taxation and social security

35,225

15,742

Other creditors

56,898

31,252

119,969

53,518