REGISTERED NUMBER: SC493405 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

DALZIEL HOME DESIGN LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C J Lambe

J McFadyen

REGISTERED OFFICE:

25-27 Albert Street

Motherwell

ML1 1PR

REGISTERED NUMBER:

SC493405 (Scotland)

ACCOUNTANT:

John Murphy & Company (Scotland) Limited

Chartered Accountants

Castle Chambers

67 Main Street

Bothwell

Lanarkshire

G71 8ER

FIXED ASSETS

Tangible assets

4

650,131

666,612

CURRENT ASSETS

Stocks

5

74,858

36,476

Debtors

6

383,680

443,041

Cash at bank

778

4,036

459,316

483,553

CREDITORS

Amounts falling due within one year

7

625,786

554,502

NET CURRENT LIABILITIES

(166,470

)

(70,949

)

TOTAL ASSETS LESS CURRENT LIABILITIES

483,661

595,663

CREDITORS

Amounts falling due after more than one year

8

(110,436

)

(199,499

)

PROVISIONS FOR LIABILITIES

11

(45,854

)

(49,974

)

NET ASSETS

327,371

346,190

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

327,271

346,090

SHAREHOLDERS' FUNDS

327,371

346,190

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 7 July 2026 and were signed on its behalf by:

C J Lambe - Director

J McFadyen - Director

1.	STATUTORY INFORMATION

Dalziel Home Design 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 9 (2025 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 April 2025

466,715

3,347

85,098

233,792

788,952

Additions

-

639

8,644

52,720

62,003

Disposals

-

-

-

(54,579

)

(54,579

)

At 31 March 2026

466,715

3,986

93,742

231,933

796,376

DEPRECIATION

At 1 April 2025

-

2,380

63,949

56,011

122,340

Charge for year

-

115

6,421

44,445

50,981

Eliminated on disposal

-

-

-

(27,076

)

(27,076

)

At 31 March 2026

-

2,495

70,370

73,380

146,245

NET BOOK VALUE

At 31 March 2026

466,715

1,491

23,372

158,553

650,131

At 31 March 2025

466,715

967

21,149

177,781

666,612

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2025

233,792

Additions

52,720

Disposals

(54,579

)

At 31 March 2026

231,933

DEPRECIATION

At 1 April 2025

56,011

Charge for year

44,445

Eliminated on disposal

(27,076

)

At 31 March 2026

73,380

NET BOOK VALUE

At 31 March 2026

158,553

At 31 March 2025

177,781

5.

STOCKS

31.3.26

31.3.25

£

£

Stock

60,637

2,473

Work in progress

14,221

34,003

74,858

36,476

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

170,024

278,622

Other debtors

151,434

99,213

VAT

57,874

54,813

Prepayments

4,348

10,393

383,680

443,041

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts (see note 9)

143,965

63,337

Hire purchase contracts

36,498

38,331

Trade creditors

190,703

207,188

Corporation tax

21,170

6,013

Payroll taxation

6,988

6,794

Other creditors

19,168

97,691

Directors' current accounts

84,868

95,028

Accrued charges

122,426

40,120

625,786

554,502

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans (see note 9)

-

73,042

Hire purchase contracts

110,436

126,457

110,436

199,499

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

33,164

9.

LOANS

An analysis of the maturity of loans is given below:

31.3.26

31.3.25

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

32,200

43,330

Bank loans

111,765

20,007

143,965

63,337

Amounts falling due between one and two years:

Bank loans - 1-2 years

-

11,282

Amounts falling due between two and five years:

Bank loans - 2-5 years

-

28,596

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

33,164

10.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Bank overdrafts

32,200

43,330

Bank loans

111,765

93,049

143,965

136,379

The company's bank borrowings are secured by a standard security over the company's land and buildings and a bond and floating charge over the assets of the company.

11.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

45,854

49,974

Deferred

tax

£

Balance at 1 April 2025

49,974

Provided during year

(4,120

)

Balance at 31 March 2026

45,854