D-Finger Ltd - Accounts to registrar (filleted) - small 18.2

D-Finger Ltd - Accounts to registrar (filleted) - small 18.2

SEQUETRICS LIMITED - Company Information

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REGISTERED NUMBER: SC621561 (Scotland)











































UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2022

FOR

D-FINGER LTD
D-FINGER LTD (REGISTERED NUMBER: SC621561)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 28 February 2022




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 5

D-FINGER LTD

COMPANY INFORMATION
for the Year Ended 28 February 2022







DIRECTOR: Dr N H Faisal





REGISTERED OFFICE: N301 Entrepreneurship And Innovation Gro
Sir Ian Wood Building, Robert Gordon Uni
Aberdeen
AB10 7GJ





REGISTERED NUMBER: SC621561 (Scotland)





ACCOUNTANTS: Acumen Accountants and Advisors Limited
Unit 1, Office 1 & 8
Blackhall Industrial Estate
Burghmuir Circle
Inverurie
Aberdeenshire
AB51 4FS
Page 1
D-FINGER LTD (REGISTERED NUMBER: SC621561)

STATEMENT OF FINANCIAL POSITION
28 February 2022

2022 2021
Notes £    £   
CURRENT ASSETS
Debtors 5 1 1
Cash at bank 225 2,026
226 2,027
CREDITORS
Amounts falling due within one year 6 540 720
NET CURRENT (LIABILITIES)/ASSETS (314 ) 1,307
TOTAL ASSETS LESS CURRENT
LIABILITIES
(314
)
1,307

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (315 ) 1,306
SHAREHOLDERS' FUNDS (314 ) 1,307

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2022 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 11 May 2022 and were signed by:





Dr N H Faisal - Director


The notes form part of these financial statements

Page 2
D-FINGER LTD (REGISTERED NUMBER: SC621561)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 28 February 2022

1. STATUTORY INFORMATION

D-Finger Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

These financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.

Taxation
Taxation for the year comprises current and deferred 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 or deferred taxation 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Going concern
The director, having made due and careful enquiry, is of the opinion that the company has adequate working capital to execute its operations over the next 12 months. The director, therefore, has made an informed judgement, at the time of approving the financial statements that there is a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. As a result, the director has continued to adopt the going concern basis of accounting in preparing the annual financial statements.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2021 - NIL).

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Other debtors 1 1

Page 3 continued...
D-FINGER LTD (REGISTERED NUMBER: SC621561)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 28 February 2022

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Other creditors 540 720

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2022 and 28 February 2021:

2022 2021
£    £   
Dr N H Faisal
Balance outstanding at start of year 1 1
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 1 1

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Dr N H Faisal.

Page 4
CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
D-FINGER LTD

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

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 year ended 28 February 2022 which comprise the Income Statement, Statement of Financial Position, Statement of Changes in Equity and the related notes 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.

This report is made solely to the director of D-Finger Ltd in accordance with our terms of engagement. 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 the director of D-Finger Ltd 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 the company and its director for our work or for this report.

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 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.






Acumen Accountants and Advisors Limited
Unit 1, Office 1 & 8
Blackhall Industrial Estate
Burghmuir Circle
Inverurie
Aberdeenshire
AB51 4FS


9 May 2022

This page does not form part of the statutory financial statements

Page 5