REGISTERED NUMBER: SC834327 (Scotland)

DB Design & Developments Ltd

Unaudited Financial Statements

for the period

16th January 2025 to 31st January 2026

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

Director:

J I Allan

Registered office:

36 Dyers Court

Kelso

Roxburghshire

TD5 7NQ

Registered number:

SC834327 (Scotland)

Accountants:

Rennie Welch LLP

Academy House

Shedden Park Road

Kelso

Roxburghshire

TD5 7AL

Fixed assets

Tangible assets

4

13,082

Current assets

Stocks

2,100

Debtors

5

54,890

Cash at bank

7,514

64,504

Creditors

Amounts falling due within one year

6

53,595

Net current assets

10,909

Total assets less current liabilities

23,991

Creditors

Amounts falling due after more than one year

7

6,046

Net assets

17,945

Capital and reserves

Called up share capital

100

Retained earnings

17,845

Shareholders' funds

17,945

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31st January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 16th September 2026 and were signed by:

J I Allan - Director

1.	Statutory information

DB Design & Developments 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 represents the fair value of consideration receivable from the manufacture, supply and installation of joinery products in the ordinary course of business, net of value added tax and trade discounts.

Turnover from contracts is recognised over time as the company performs its contractual obligations and obtains an enforceable right to payment for performance completed to date. Turnover is measured by reference to the stage of completion of the contract at the reporting date.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery

-

15% on cost

Motor vehicles

-

20% on reducing balance

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Cost comprises direct materials, direct labour and an appropriate proportion of production overheads based on normal levels of activity. The cost of work in progress and finished goods includes attributable overheads and is determined having regard to the stage of completion at the reporting date.

Financial instruments

The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, accruals, hire purchase contracts and directors' loans.

Hire purchase contracts are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

Directors' loans (being repayable on demand), trade debtors, other debtors, trade creditors, other creditors and accruals are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 shorter.

The interest element of these obligations is charged to the Statement of Income and Retained Earnings over the relevant period. The capital element of the future payments is treated as a liability.

Provisions

Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

Employee benefits

Short term employee benefits, including holiday pay, are recognised as an expense in the Statement of Income and Retained Earnings in the period in which they are incurred.

Going concern

The directors have considered the company's financial position for a period of 12 months and beyond from the date of signing these financial statements and have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing these financial statements.

3.	Employees and directors

The average number of employees during the period was 1 .

4.	Tangible fixed assets

Plant and

Motor

machinery

vehicles

Totals

£

£

£

Cost

Additions

5,000

11,040

16,040

At 31st January 2026

5,000

11,040

16,040

Depreciation

Charge for period

750

2,208

2,958

At 31st January 2026

750

2,208

2,958

Net book value

At 31st January 2026

4,250

8,832

13,082

5.

Debtors: amounts falling due within one year

£

Trade debtors

16,598

Other debtors

38,292

54,890

6.

Creditors: amounts falling due within one year

£

Hire purchase contracts

2,449

Trade creditors

1,648

Taxation and social security

37,912

Other creditors

11,586

53,595

7.

Creditors: amounts falling due after more than one year

£

Hire purchase contracts

6,046

8.	Secured debts

The following secured debts are included within creditors:

£

Hire purchase contracts

8,495

Hire purchase contracts are secured against the assets to which they relate.

9.	Director's advances, credits and guarantees

Included within other debtors are the following loans to directors:

at 16 Jan

Amount

Amount

at 31 Jan

2025

Advanced

Repaid

2026

Director 1

-

36,472

-

36,472

Total

-

36,472

-

36,472

These loans are unsecured, repayable on demand and interest has been charged at the official rates published by HMRC.

10.	Post balance sheet events

Subsequent to the period end, a final dividend of £178 per ordinary share was declared by the director for the year ended 31st January 2026. As the dividend was not declared before the reporting date, no liability has been recognised in these financial statements.