Company No: SC621561 (Scotland)

Contents

• Company Information
• Accountant's Report
• Balance Sheet
• Notes to the Unaudited Financial Statements

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of D-Finger Ltd for the financial year ended 28 February 2021 which comprises the Balance Sheet and the related notes 1 to 10 from the Company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

It is your duty to ensure that D-Finger Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of D-Finger Ltd. You consider that D-Finger Ltd is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of D-Finger Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

This report is made solely to the Director of D-Finger Ltd, as a body, in accordance with the terms of our engagement letter dated 27 November 2020. Our work has been undertaken solely to prepare for your approval the financial statements of D-Finger Ltd and state those matters that we have agreed to state to you in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than D-Finger Ltd and its Director as a body for our work or for this report.

Acumen Accountants & Advisors Limited
Accountants

Inverurie Business Hub
Unit 1, Offices 1 & 8
Blackhall Industrial Estate
Burghmuir Circle
Inverurie
AB51 4FS

23 August 2021

For the financial year ending 28 February 2021 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of D-Finger Ltd (registered number: SC621561) were approved and authorised for issue by the Director on 23 August 2021. They were signed on its behalf by:

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year.

General information and basis of accounting

D-Finger Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is N301 Entrepreneurship And Innovation Group, Sir Ian Wood Building, Robert Gordon University, Aberdeen, AB10 7GJ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council.

The functional currency of D-Finger Ltd is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable excluding discounts, rebates, value added tax and other sales taxes.

2. Employees

3. Tax on (loss)/profit

4. Tangible assets

5. Cash and cash equivalents

6. Creditors: amounts falling due within one year

7. Creditors: amounts falling due after more than one year

There are no amounts included above in respect of which any security has been given by the small entity.

8. Called-up share capital

9. Related party transactions

Transactions with the entity's director

Advances

This loan is interest free and there is no fixed repayment period.

10. Ultimate controlling party

The Ultimate Controlling Party is Dr N H Faisal.