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Registered Number: SC683153
Scotland
DALZIEL & SONS COMMERCIAL SALES & RENTALS LTD
Abridged Accounts
Period of accounts Start date: 01 January 2024 End date: 31 December 2024

Dalziel & Sons Commercial Sales & Rentals Ltd Contents Page For the year ended 31 December 2024
Statement of financial position | 1
Notes to the financial statements | 2

Dalziel & Sons Commercial Sales & Rentals Ltd Statement of Financial Position As at 31 December 2024
| Notes | 2024 £ |  | 2023 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 31,668 |  | 39,472
|  | 31,668 |  | 39,472
Current assets |  |  |
Stocks |  | 14,500 |  | 20,519
Debtors |  | 42,944 |  | 9,400
Cash at bank and in hand |  | 23,847 |  | 1,541
|  | 81,291 |  | 31,460
Creditors: amount falling due within one year |  | (87,458) |  | (67,177)
Net current assets |  | (6,167) |  | (35,717)
Total assets less current liabilities |  | 25,501 |  | 3,755
Creditors: amount falling due after more than one year |  | (13,319) |  | (30,706)
Provisions for liabilities |  | (17) |  | (17)
Net assets |  | 12,165 |  | (26,968)
Capital and reserves |  |  |
Called up share capital | 4 | 175 |  | 175
Profit and loss account |  | 11,990 |  | (27,143)
Shareholders' funds |  | 12,165 |  | (26,968)
For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 12 May 2026 and were signed on its behalf by:
------------------------------- Ian Dalziel Director
1

Dalziel & Sons Commercial Sales & Rentals Ltd Notes to the Abridged Financial Statements For the year ended 31 December 2024
General Information Dalziel & Sons Commercial Sales & Rentals Ltd is a private company, limited by shares, registered in Scotland, registration number SC683153, registration address 24 kings drive, Motherwell, North Lanarkshire, ML1 4HZ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery etc | 20%
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 2 (2023 : 2).
3. | Tangible fixed assets
Cost or valuation | Plant and machinery etc |  | Total
| £ |  | £
At 01 January 2024 | 60,627 |  | 60,627
Additions | 866 |  | 866
Disposals | - |  | -
At 31 December 2024 | 61,493 |  | 61,493
Depreciation
At 01 January 2024 | 21,909 |  | 21,909
Charge for year | 7,916 |  | 7,916
On disposals | - |  | -
At 31 December 2024 | 29,825 |  | 29,825
Net book values
Closing balance as at 31 December 2024 | 31,668 |  | 31,668
Opening balance as at 01 January 2024 | 39,472 |  | 39,472
The net book value of Plant and machinery etc includes £ 31,071 (2023 £38,838) in respect of assets leased under finance leases or hire purchase contracts.
4. | Share Capital
Allotted, called up and fully paid | 2024 £ |  | 2023 £
--- | --- | --- | ---
175 Class A shares of £1.00 each | 175 |  | 175
| 175 |  | 175
2