Company Registration No. SC799336 (Scotland)
B Douglas Ltd
Unaudited accounts
for the year ended 28 February 2026
B Douglas Ltd
Unaudited accounts
Contents
B Douglas Ltd
Company Information
for the year ended 28 February 2026
Director
Benjamin Douglas
Company Number
SC799336 (Scotland)
Registered Office
1 Fordel Mains Cottages
Dalkeith
Midlothian
EH22 2PQ
Scotland
B Douglas Ltd
Statement of financial position
as at 28 February 2026
Tangible assets
257,758
44,474
Cash at bank and in hand
1,895
18,312
Creditors: amounts falling due within one year
(121,865)
(70,846)
Net current liabilities
(83,942)
(30,680)
Total assets less current liabilities
173,816
13,794
Creditors: amounts falling due after more than one year
(123,705)
-
Called up share capital
10
10
Profit and loss account
50,101
13,784
Shareholders' funds
50,111
13,794
For the year ending 28 February 2026 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.
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 3 September 2026 and were signed on its behalf by
Benjamin Douglas
Director
Company Registration No. SC799336
B Douglas Ltd
Notes to the Accounts
for the year ended 28 February 2026
B Douglas Ltd is a private company, limited by shares, registered in Scotland, registration number SC799336. The registered office is 1 Fordel Mains Cottages, Dalkeith, Midlothian, EH22 2PQ, 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:
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 March 2025
26,350
24,500
50,850
Additions
247,100
-
247,100
At 28 February 2026
273,450
24,500
297,950
At 1 March 2025
1,476
4,900
6,376
Charge for the year
29,896
3,920
33,816
At 28 February 2026
31,372
8,820
40,192
At 28 February 2026
242,078
15,680
257,758
At 28 February 2025
24,874
19,600
44,474
B Douglas Ltd
Notes to the Accounts
for the year ended 28 February 2026
Amounts falling due within one year
Accrued income and prepayments
23,676
13,912
6
Creditors: amounts falling due within one year
2026
2025
Obligations under finance leases and hire purchase contracts
32,988
-
Other creditors
65,101
40,101
Loans from directors
21,997
30,345
7
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
123,705
-
Allotted, called up and fully paid:
10 Ordinary shares of £1 each
10
10
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
10
Average number of employees
During the year the average number of employees was 1 (2025: 1).