# DAVID'S GIFTS LTD. (SC493873)

> DAVID'S GIFTS LTD. is an active private limited company (company number SC493873) incorporated on 22 December 2014, registered in Cumnock. Its registered activity is manufacture of sugar confectionery (SIC 10822). Latest micro accounts cover the period ending 31 December 2024, showing net assets of −£29k, with 3 employees on average. As micro-entity accounts, no profit and loss account is filed, so turnover and profit are not public. Net assets fell 116% on the prior period (−£13k).

- Status: Active
- Incorporated: 2014-12-22
- Registered office: Cumnock, KA18 3EJ
- SIC 10822: Manufacture of sugar confectionery
- SIC 47910: Retail sale via mail order houses or via Internet
- Next accounts due: 2026-09-30
- Confirmation statement due: 2027-01-05
- Accounts type: MICRO ENTITY

By net assets it sits in the bottom quarter of 58 comparable companies in Other (median £6,145, upper quartile £57k).

## Accounts (as filed)

| Period end | Net assets | Cash | Debtors | Creditors <1y | Turnover | Profit | Employees |
|---|---|---|---|---|---|---|---|
| 2024-12-31 | −£29k | — | — | £51k | — | — | 3 |
| 2023-12-31 | −£13k | — | — | £41k | — | — | — |

current ratio 0.6; size band micro.

## Filing and accounts signals (facts, not a rating)

- Net assets below zero: Net assets £-28,543 at 31 December 2024
- Net assets down 25% or more on the prior period: -115.5% vs prior period
- Current assets below creditors within one year: Current ratio 0.6
- Incorporated five or more years ago: Incorporated 22 December 2014
- Accounts past their due date: Due 30 September 2026

How each signal is derived: https://firmoscan.com/methodology

## Persons with significant control

- Mrs Elizabeth Mccall Paton Ring — owns 75–100% of shares, since 2023-03-17
- Mr David Macnichol — has significant influence or control, since 2026-03-10

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Source: Companies House register snapshot 2026-08-31, Open Government Licence v3.0. Information may have changed since that date and is not advice or a credit reference; check the official record before relying on it. Official record: https://find-and-update.company-information.service.gov.uk/company/SC493873
HTML: https://firmoscan.com/company/SC493873-david-s-gifts-ltd