iso4217:GBP
xbrli:pure
xbrli:shares
iso4217:GBP
xbrli:shares
SC187718
2026-06-30
SC187718
2025-06-30
SC187718
2025-07-01
2026-06-30
SC187718
2024-07-01
2025-06-30
SC187718
bus:Director1
2025-07-01
2026-06-30
SC187718
bus:Director2
2025-07-01
2026-06-30
SC187718
bus:SmallEntities
2025-07-01
2026-06-30
SC187718
bus:AuditExemptWithAccountantsReport
2025-07-01
2026-06-30
SC187718
bus:FilletedAccounts
2025-07-01
2026-06-30
SC187718
bus:Director1
2025-07-01
2026-06-30
SC187718
bus:EntityHasNeverTraded
2025-07-01
2026-06-30
SC187718
bus:PrivateLimitedCompanyLtd
2025-07-01
2026-06-30
Registration Number SC187718 (Scotland)
Unaudited Financial Statements
for the year ended 30 June 2026
Financial Statements for the year ended 30 June 2026
Investments
5
229,136
229,136
Debtors: Amounts falling due within one year
6
50,000
Cash at bank and in hand
171,944
230,671
Creditors: amounts falling due within one year
7
1,500
745
Net current assets
220,444
229,926
Total assets less current liabilities
449,580
459,062
Net assets
449,580
459,062
Called up share capital
8
3,803
7,606
Share premium account
8
1,000
1,000
Capital redemption reserve
29,197
25,394
Profit and loss account
415,580
425,062
Shareholder's funds
449,580
459,062
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
For the year ended 30 June 2026, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit of its accounts for the year ended 30 June 2026 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The financial statements were approved and authorised for issue by the Board of Directors on 22 October 2026.
Signed on behalf of the Board of Directors
_______________________
_______________________
Company registration number: SC187718
Financial Statements for the year ended 30 June 2026
NOTES TO THE FINANCIAL STATEMENTS
1. Summary of significant accounting policies
1.1 General information and basis of preparation
D Blake Holdings Ltd is a private company limited by shares, registered in Scotland. The address of the registered office and registration number are as below:
Newhailes Industrial Estate
These financial statements have been prepared in accordance with FRS 102 the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland as adapted by Section 1A of FRS 102 and the Companies Act 2006.
The financial statements have been prepared on the historical cost basis.
The financial statements are prepared in sterling (£) which is the functional currency of the company and rounded to the nearest £.
1.2 **Going Concern**
The financial statements have been prepared on a going concern basis. The directors have assessed the Company's ability to continue as a going concern and have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 **Consolidation**
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of
the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
1.4 **Income Tax**
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference
Provision is made for any impairment.
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Financial Statements for the year ended 30 June 2026
NOTES TO THE FINANCIAL STATEMENTS
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial assets, which include trade and other debtors and cash, are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Basic financial liabilities, which include trade and other creditors, are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
At each reporting date the company assesses whether there is objective evidence that any financial asset has been impaired. A provision for impairment is established when there is objective evidence that the company will not be able to collect all amounts due. The amount of the provision is recognised immediately in profit or loss.
4.1 The average monthly number of employees, including directors, during the year was nil (2025 : nil)
5.1 Movement in investments
Shares in group undertakings
£
Amounts owed by group undertakings
50,000
-
7. Creditors: amounts falling due within one year
7.1 Creditors: amounts falling due within one year comprise:
Other creditors
1,500
745
Financial Statements for the year ended 30 June 2026
NOTES TO THE FINANCIAL STATEMENTS
8. Called up share capital
Authorised
2026
Number
2025
Number
Ordinary shares of £1 each
7,606
7,606
Shares Cancelled
(3,803)
-
Allotted, called up and fully paid
2026
£
2025
£
Ordinary shares of £1 each
7,606
7,606
Shares Cancelled
(3,803)
-
During the year the company purchased and cancelled 3,803 ordinary £1 shares for consideration of £125,000.
Appendix - Additional XBRL Tags and Values
Accounting standards applied
Accounts status, audited or unaudited
Average number of employees during the period
Average number of employees during the period
Date of authorisation of financial statements for issue
Director signing Directors' Report
Director signing financial statements
End date for period covered by report
Entity current legal or registered name
Entity is dormant [true/false]
Equity [Multiple Tags or Values]
Equity [Multiple Tags or Values]
Name of individual auditor
Name of production software
Start date for period covered by report
UK Companies House registered number
Version of production software
Trade debtors / trade receivables