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dpl-frs:Item6 2021-06-30 SC449356 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 SC449356 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 SC449356 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 SC449356 dpl-frs:Item7 2021-07-01 2022-06-30 SC449356 dpl-frs:Item7 2021-06-30 SC449356 dpl-frs:Item7 2022-06-30 SC449356 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 SC449356 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 SC449356 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 SC449356 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 SC449356 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 SC449356 dpl-frs:Item8 2021-07-01 2022-06-30 SC449356 dpl-frs:Item8 2021-06-30 SC449356 dpl-frs:Item8 2022-06-30 SC449356 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 SC449356 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 SC449356 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 SC449356 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 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SC449356 dpl-frs:Item11 2021-06-30 SC449356 dpl-frs:Item11 2022-06-30 SC449356 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 SC449356 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 SC449356 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 SC449356 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 SC449356 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 SC449356 dpl-frs:Item12 2021-07-01 2022-06-30 SC449356 dpl-frs:Item12 2021-06-30 SC449356 dpl-frs:Item12 2022-06-30 SC449356 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 SC449356 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 SC449356 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 SC449356 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 SC449356 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 SC449356 1 2021-07-01 2022-06-30 SC449356 frs-countries:Scotland 2021-07-01 2022-06-30
Registered number: SC449356
Dundee Bearings Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—6
Page 1
Abridged Balance Sheet
Registered number: SC449356
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 31,962 41,337
31,962 41,337
CURRENT ASSETS
Stocks 30,000 30,000
Debtors 371,733 261,828
Cash at bank and in hand 55,860 8,240
457,593 300,068
Creditors: Amounts Falling Due Within One Year (318,853 ) (216,004 )
NET CURRENT ASSETS (LIABILITIES) 138,740 84,064
TOTAL ASSETS LESS CURRENT LIABILITIES 170,702 125,401
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,903 ) (4,498 )
NET ASSETS 167,799 120,903
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account 167,797 120,901
SHAREHOLDERS' FUNDS 167,799 120,903
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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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 June 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Steven Manby
Director
Mr John Manby
Director
21 February 2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Dundee Bearings Limited is a private company, limited by shares, incorporated in Scotland, registered number SC449356 . The registered office is Unit 14 Barlow Park, West Pitkerro Ind Estate, Dundee, Angus, DD5 3UB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost basis, as modified by the revaluaton of certain financial assets and liabilities and investment properties measured at fair value through profit or loss, and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 33 1/3% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments 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.
Debt instruments are subsequently measured at amortised cost.
Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objectice evidence of impairment, an impairment loss is recognised in profit or loss immediately.
For all equity instruments, regardless of significance and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
2.7. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
...CONTINUED
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2.7. Taxation - continued
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.9. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.10. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
2.11. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
3. Average Number of Employees
Average number of employees, including directors, during the year was  9 (2022: 11)
9 11
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4. Tangible Assets
Total
£
Cost
As at 1 July 2022 74,471
Disposals (10,893 )
As at 30 June 2023 63,578
Depreciation
As at 1 July 2022 33,134
Provided during the period 4,780
Disposals (6,298 )
As at 30 June 2023 31,616
Net Book Value
As at 30 June 2023 31,962
As at 1 July 2022 41,337
5. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 783 5,481
Later than one year and not later than five years - -
783 5,481
783 5,481
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
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