REGISTERED NUMBER: SC423882 (Scotland)

DE:STRUKT STUDIO LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

R Chapman

REGISTERED OFFICE:

44 Ogilvie Way

Livingston

EH54 8HN

REGISTERED NUMBER:

SC423882 (Scotland)

ACCOUNTANTS:

Benham Conway & Co

16 Royal Crescent

Glasgow

G3 7SL

FIXED ASSETS

Tangible assets

4

876

568

CURRENT ASSETS

Debtors

5

3,566

3,711

Cash at bank

88,600

78,157

92,166

81,868

CREDITORS

Amounts falling due within one year

6

35,352

32,480

NET CURRENT ASSETS

56,814

49,388

TOTAL ASSETS LESS CURRENT LIABILITIES

57,690

49,956

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

57,590

49,856

SHAREHOLDERS' FUNDS

57,690

49,956

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 Income Statement has not been delivered.

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

R Chapman - Director

1.	STATUTORY INFORMATION

De:Strukt Studio Limited 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

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 etc

-

33% on cost and 25% on cost

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme and makes contributions to the director's personal pension scheme. Contributions payable are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2025

10,889

Additions

1,314

At 31 May 2026

12,203

DEPRECIATION

At 1 June 2025

10,321

Charge for year

1,006

At 31 May 2026

11,327

NET BOOK VALUE

At 31 May 2026

876

At 31 May 2025

568

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade debtors

3,566

3,711

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade creditors

150

-

Director's loan account

116

828

Taxation and social security

32,786

29,352

Other creditors

2,300

2,300

35,352

32,480

7.	RELATED PARTY DISCLOSURES