D Blake Holdings Ltd Filleted accounts for Companies House (small and micro)

D BLAKE HOLDINGS LIMITED - Company Information

2 false false false false false false false false false false true false false false false false false No description of principal activity 2022-07-01 Sage Accounts Production Advanced 2023 - FRS102_2023 229,136 229,136 229,136 xbrli:pure xbrli:shares iso4217:GBP SC187718 2022-07-01 2023-06-30 SC187718 2023-06-30 SC187718 2022-06-30 SC187718 2021-07-01 2022-06-30 SC187718 2022-06-30 SC187718 2021-06-30 SC187718 core:PlantMachinery 2022-07-01 2023-06-30 SC187718 core:MotorVehicles 2022-07-01 2023-06-30 SC187718 bus:OrdinaryShareClass1 2022-07-01 2023-06-30 SC187718 bus:Director1 2022-07-01 2023-06-30 SC187718 core:PlantMachinery 2022-06-30 SC187718 core:MotorVehicles 2022-06-30 SC187718 core:PlantMachinery 2023-06-30 SC187718 core:MotorVehicles 2023-06-30 SC187718 core:WithinOneYear 2023-06-30 SC187718 core:WithinOneYear 2022-06-30 SC187718 core:ShareCapital 2023-06-30 SC187718 core:ShareCapital 2022-06-30 SC187718 core:SharePremium 2023-06-30 SC187718 core:SharePremium 2022-06-30 SC187718 core:CapitalRedemptionReserve 2023-06-30 SC187718 core:CapitalRedemptionReserve 2022-06-30 SC187718 core:RetainedEarningsAccumulatedLosses 2023-06-30 SC187718 core:RetainedEarningsAccumulatedLosses 2022-06-30 SC187718 core:CostValuation core:Non-currentFinancialInstruments 2023-06-30 SC187718 core:Non-currentFinancialInstruments 2023-06-30 SC187718 core:Non-currentFinancialInstruments 2022-06-30 SC187718 core:PlantMachinery 2022-06-30 SC187718 bus:SmallEntities 2022-07-01 2023-06-30 SC187718 bus:AuditExemptWithAccountantsReport 2022-07-01 2023-06-30 SC187718 bus:SmallCompaniesRegimeForAccounts 2022-07-01 2023-06-30 SC187718 bus:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 SC187718 bus:FullAccounts 2022-07-01 2023-06-30 SC187718 bus:OrdinaryShareClass1 2023-06-30 SC187718 bus:OrdinaryShareClass1 2022-06-30

COMPANY REGISTRATION NUMBER: SC187718

D Blake Holdings Ltd

Filleted Unaudited Financial Statements

For the year ended

30 June 2023

D Blake Holdings Ltd

Statement of Financial Position

30 June 2023

	2023	2022
Note	£	£

Fixed assets

Tangible assets	5	–	126
Investments	6	229,136	229,136
		---------	---------
		229,136	229,262

Current assets

Debtors	7	58,995	100,000
Cash at bank and in hand		25,846	7,930
		--------	---------
		84,841	107,930

Creditors: amounts falling due within one year	8	1,242	23,565
		--------	---------
Net current assets		83,599	84,365
		---------	---------
Total assets less current liabilities		312,735	313,627
		---------	---------
Net assets		312,735	313,627
		---------	---------

Capital and reserves

Called up share capital	9	7,606	7,606
Share premium account		1,000	1,000
Capital redemption reserve		25,394	25,394
Profit and loss account		278,735	279,627
		---------	---------
Shareholders funds		312,735	313,627
		---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 13 November 2023 , and are signed on behalf of the board by:

M D Thomson
Director

Company registration number: SC187718

D Blake Holdings Ltd

Notes to the Financial Statements

Year ended 30 June 2023

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is Unit 6 Broughton Park, Newhailes Industrial Estate, Newhailes Road, Musselburgh, EH21 6SY.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

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 entity. 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 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.

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.

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.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	33% straight line
Motor vehicles	-	33% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Financial instruments

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. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2022: 2 ).

5. Tangible assets

	Plant and machinery	Motor vehicles	Total
	£	£	£
Cost
At 1 July 2022	9,317	4,922	14,239
Disposals	–	( 4,908)	( 4,908)
	-------	-------	--------
At 30 June 2023	9,317	14	9,331
	-------	-------	--------
Depreciation
At 1 July 2022	9,191	4,922	14,113
Charge for the year	126	–	126
Disposals	–	( 4,908)	( 4,908)
	-------	-------	--------
At 30 June 2023	9,317	14	9,331
	-------	-------	--------
Carrying amount
At 30 June 2023	–	–	–
	-------	-------	--------
At 30 June 2022	126	–	126
	-------	-------	--------

6. Investments

	Shares in group undertakings
	£
Cost
At 1 July 2022 and 30 June 2023	229,136
	---------
Impairment
At 1 July 2022 and 30 June 2023	–
	---------

Carrying amount
At 30 June 2023	229,136
	---------
At 30 June 2022	229,136
	---------

7. Debtors

	2023	2022
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	58,995	100,000
	--------	---------

8. Creditors: amounts falling due within one year

	2023	2022
	£	£
Corporation tax	627	5
Other creditors	615	23,560
	-------	--------
	1,242	23,565
	-------	--------

9. Called up share capital

Issued, called up and fully paid

	2023		2022
	No.	£	No.	£
Ordinary shares of £ 1 each	7,606	7,606	7,606	7,606
	-------	-------	-------	-------