Company Registration No. SC264701 (Scotland)
DALGARNO SUBSHOPS LIMITED
Unaudited accounts
for the year ended 31 March 2026
DALGARNO SUBSHOPS LIMITED
Unaudited accounts
Contents
DALGARNO SUBSHOPS LIMITED
Company Information
for the year ended 31 March 2026
Director
Salman Ahmed QURESHI
Company Number
SC264701 (Scotland)
DALGARNO SUBSHOPS LIMITED
Statement of financial position
as at 31 March 2026
Tangible assets
123,382
155,103
Cash at bank and in hand
62,284
26,101
Creditors: amounts falling due within one year
(178,773)
(128,298)
Net current assets/(liabilities)
31,576
(73,843)
Total assets less current liabilities
154,958
81,260
Provisions for liabilities
Deferred tax
(30,846)
(20,002)
Called up share capital
200
200
Profit and loss account
123,912
61,058
Shareholders' funds
124,112
61,258
For the year ending 31 March 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 1 October 2026 and were signed on its behalf by
Salman Ahmed QURESHI
Director
Company Registration No. SC264701
DALGARNO SUBSHOPS LIMITED
Notes to the Accounts
for the year ended 31 March 2026
DALGARNO SUBSHOPS LIMITED is a private company, limited by shares, registered in Scotland, registration number SC264701.
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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.
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Intangible fixed assets
Goodwill
DALGARNO SUBSHOPS LIMITED
Notes to the Accounts
for the year ended 31 March 2026
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Tangible fixed assets
Plant & machinery
Charge for the year
41,127
Amounts falling due within one year
Other debtors
46,588
17,077
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Creditors: amounts falling due within one year
2026
2025
Trade creditors
30,392
30,232
Amounts owed to group undertakings and other participating interests
2,550
-
Taxes and social security
88,385
42,710
Other creditors
57,446
55,356
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Average number of employees
During the year the average number of employees was 32 (2025: 32).