Company Registration No. SC556393 (Scotland)
DFFC LTD
Unaudited accounts
for the year ended 30 November 2025
DFFC LTD
Company Information
for the year ended 30 November 2025
Directors
Duncan Fisher
Stephanie Fisher
Company Number
SC556393 (Scotland)
Registered Office
Groan Farm
Logiealmond
PERTHSHIRE
PH1 3TQ
SCOTLAND
Accountants
Stephen Donald MA(Hons) MBA FCA
17 Muirhall Terrace
Perth
PERTHSHIRE
PH2 7ES
DFFC LTD
Statement of financial position
as at 30 November 2025
Intangible assets
50,000
50,000
Tangible assets
94,695
99,416
Cash at bank and in hand
300,192
53,484
Creditors: amounts falling due within one year
(913,277)
(383,709)
Net current assets
501,707
408,400
Total assets less current liabilities
646,402
557,816
Creditors: amounts falling due after more than one year
(161,855)
(200,287)
Net assets
484,547
357,529
Called up share capital
6
6
Profit and loss account
484,541
357,523
Shareholders' funds
484,547
357,529
For the year ending 30 November 2025 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 of Directors and authorised for issue on 20 March 2026 and were signed on its behalf by
Duncan Fisher
Director
Company Registration No. SC556393
DFFC LTD
Notes to the Accounts
for the year ended 30 November 2025
DFFC LTD is a private company, limited by shares, registered in Scotland, registration number SC556393. The registered office is Groan Farm , Logiealmond , PERTHSHIRE , PH1 3TQ, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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:
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Total
At 30 November 2025
50,000
At 30 November 2025
50,000
At 30 November 2024
50,000
DFFC LTD
Notes to the Accounts
for the year ended 30 November 2025
5
Tangible fixed assets
Total
At 1 December 2024
234,465
At 30 November 2025
251,314
At 1 December 2024
135,049
Charge for the year
45,971
At 30 November 2025
156,619
At 30 November 2025
94,695
At 30 November 2024
99,416
6
Average number of employees
During the year the average number of employees was 3 (2024: 3).
7
Reconciliations on adoption of FRS 102