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Company Registration No. SC532542 (Scotland)
Dmd Imports Ltd Unaudited accounts for the year ended 30 April 2026
Dmd Imports Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Dmd Imports Ltd Company Information for the year ended 30 April 2026
Director
Michael Duffy
Company Number
SC532542 (Scotland)
Registered Office
32 Moorfield Road Prestwick KA9 2HW Scotland
Accountants
Fletcher and Banks Accountants Ltd 32 Moorfield Road Prestwick KA9 2HW
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Dmd Imports Ltd Statement of financial position as at 30 April 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
655
819
Current assets
Inventories
142,818
181,845
Debtors
5
14,914
25,512
Cash at bank and in hand
110,106
15,722
267,838
223,079
Creditors: amounts falling due within one year
6
(35,580)
(39,678)
Net current assets
232,258
183,401
Total assets less current liabilities
232,913
184,220
Creditors: amounts falling due after more than one year
7
-
(833)
Net assets
232,913
183,387
Capital and reserves
Called up share capital
100
100
Profit and loss account
232,813
183,287
Shareholders' funds
232,913
183,387
For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 3 June 2026 and were signed on its behalf by
Michael Duffy Director Company Registration No. SC532542
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Dmd Imports Ltd Notes to the Accounts for the year ended 30 April 2026
1
Statutory information
Dmd Imports Ltd is a private company, limited by shares, registered in Scotland, registration number SC532542. The registered office is 32 Moorfield Road, , Prestwick, KA9 2HW, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing Balance
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 May 2025
2,000
At 30 April 2026
2,000
Depreciation
At 1 May 2025
1,181
Charge for the year
164
At 30 April 2026
1,345
Net book value
At 30 April 2026
655
At 30 April 2025
819
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
13,414
24,012
Accrued income and prepayments
1,500
1,500
14,914
25,512
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Dmd Imports Ltd Notes to the Accounts for the year ended 30 April 2026
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
833
10,000
VAT
19,360
3,894
Taxes and social security
15,365
15,183
Loans from directors
22
10,601
35,580
39,678
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans
-
833
8
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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