1 December 2024 false No description of principal activity Taxfiler 2024.6 SC451885business:PrivateLimitedCompanyLtd2024-12-012025-11-30 SC4518852024-11-30 SC4518852024-12-012025-11-30 SC451885business:AuditExemptWithAccountantsReport2024-12-012025-11-30 SC451885business:AbridgedAccounts2024-12-012025-11-30 SC4518852025-11-30 SC451885business:Director12024-12-012025-11-30 SC451885business:CompanySecretary12024-12-012025-11-30 SC451885business:RegisteredOffice2024-12-012025-11-30 SC4518852024-11-30 SC451885core:WithinOneYear2025-11-30 SC451885core:WithinOneYear2024-11-30 SC451885core:AfterOneYear2025-11-30 SC451885core:AfterOneYear2024-11-30 SC451885core:ShareCapitalcore:PreviouslyStatedAmount2025-11-30 SC451885core:ShareCapitalcore:PreviouslyStatedAmount2024-11-30 SC451885core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-11-30 SC451885core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-11-30 SC451885core:PreviouslyStatedAmount2025-11-30 SC451885core:PreviouslyStatedAmount2024-11-30 SC451885business:SmallEntities2024-12-012025-11-30 SC451885countries:Scotland2024-12-012025-11-30 SC451885core:PlantMachinery2024-12-012025-11-30 SC451885core:FurnitureFittings2024-12-012025-11-30 SC451885business:Director112024-12-012025-11-30 SC451885business:Director112024-11-30 SC451885business:Director112025-11-30 SC4518852023-12-012024-11-30 iso4217:GBP xbrli:pure
Company Registration No. SC451885 (Scotland)
D & C SUPPLIES LIMITED Unaudited accounts for the year ended 30 November 2025
D & C SUPPLIES LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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D & C SUPPLIES LIMITED Company Information for the year ended 30 November 2025
Director
Craig Rafferty
Secretary
Heather Rafferty
Company Number
SC451885 (Scotland)
Registered Office
5 Wellington Road Bishopbriggs Glasgow G64 2SA Scotland
Accountants
Malcolm Shepherd & Co Ltd C.A. 151 Kirkintilloch Road Bishopbriggs Glasgow G64 2LS
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D & C SUPPLIES LIMITED Statement of financial position as at 30 November 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
5
128,615 
73,198 
Investments
22,512 
13,500 
151,127 
86,698 
Current assets
Inventories
374,893 
273,745 
Debtors
206,581 
263,098 
Cash at bank and in hand
1,379,417 
1,069,852 
1,960,891 
1,606,695 
Creditors: amounts falling due within one year
(283,328)
(203,490)
Net current assets
1,677,563 
1,403,205 
Total assets less current liabilities
1,828,690 
1,489,903 
Creditors: amounts falling due after more than one year
(63,121)
- 
Net assets
1,765,569 
1,489,903 
Capital and reserves
Called up share capital
101 
101 
Profit and loss account
1,765,468 
1,489,802 
Shareholders' funds
1,765,569 
1,489,903 
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 director acknowledges his 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 and authorised for issue on 31 August 2026 and were signed on its behalf by
Craig Rafferty Director Company Registration No. SC451885
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D & C SUPPLIES LIMITED Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
D & C SUPPLIES LIMITED is a private company, limited by shares, registered in Scotland, registration number SC451885. The registered office is 5 Wellington Road, Bishopbriggs, Glasgow, G64 2SA, 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
25% p.a. reducing balance
Fixtures & fittings
25% p.a. reducing balance basis
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Total 
£ 
Cost
At 1 December 2024
65,000 
At 30 November 2025
65,000 
Amortisation
At 1 December 2024
65,000 
At 30 November 2025
65,000 
Net book value
At 30 November 2025
- 
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D & C SUPPLIES LIMITED Notes to the Accounts for the year ended 30 November 2025
5
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 December 2024
137,402 
Additions
96,174 
At 30 November 2025
233,576 
Depreciation
At 1 December 2024
64,204 
Charge for the year
40,757 
At 30 November 2025
104,961 
Net book value
At 30 November 2025
128,615 
At 30 November 2024
73,198 
6
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Craig Rafferty
Cash advance
1,106 
- 
1,106 
- 
1,106 
- 
1,106 
- 
Interest free and repayable on demand
7
Average number of employees
During the year the average number of employees was 7 (2024: 7).
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