DUGIT SERVICES LTD


Director	Mr DN SNEDDON


Registered Address	97 Harburn Drive
	West Calder
	EH55 8AN


Registered Number	SC755144 (Scotland)

Balance Sheet as at
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		4,073		682
			4,073		682
Current assets
Debtors	4	10,898		9,965
Cash at bank and on hand		86,577		61,476
		97,475		71,441
Creditors amounts falling due within one year	5	(28,810)		(22,566)
Net current assets (liabilities)			68,665		48,875
Total assets less current liabilities			72,738		49,557
Net assets			72,738		49,557
Capital and reserves
Called up share capital			10		10
Profit and loss account			72,728		49,547
Shareholders' funds			72,738		49,557

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 10 September 2026, and are signed on its behalf by:

Mr DN SNEDDON
Director
Registered Company No. SC755144

DUGIT SERVICES LTD

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Fixtures and fittings	5
	Vehicles	5
	Office Equipment	3

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 February 25	-	270	1,452	1,722
Additions	4,000	-	-	4,000
At 31 January 26	4,000	270	1,452	5,722
Depreciation and impairment
At 01 February 25	-	270	770	1,040
Charge for year	202	-	407	609
At 31 January 26	202	270	1,177	1,649
Net book value
At 31 January 26	3,798	-	275	4,073
At 31 January 25	-	-	682	682

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	10,874	9,965
Other debtors	24	-
Total	10,898	9,965

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	4,271	3,518
Taxation and social security	17,981	17,672
Other creditors	5,913	832
Accrued liabilities and deferred income	645	544
Total	28,810	22,566