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Registered number: SC738984
I&a Dundee Ltd
Financial Statements
For the Period 22 July 2022 to 31 July 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC738984
31 July 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 71,616
71,616
CURRENT ASSETS
Stocks 5 58,000
Debtors 6 9,824
Cash at bank and in hand 203,518
271,342
Creditors: Amounts Falling Due Within One Year 7 (272,204 )
NET CURRENT ASSETS (LIABILITIES) (862 )
TOTAL ASSETS LESS CURRENT LIABILITIES 70,754
NET ASSETS 70,754
CAPITAL AND RESERVES
Called up share capital 8 10
Profit and Loss Account 70,744
SHAREHOLDERS' FUNDS 70,754
Page 1
Page 2
For the period ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
On behalf of the board
Mrs Shazia Issa
Director
04/09/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
I&a Dundee Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC738984 . The registered office is 32-34 Fintry Drive, Dundee, DD4 9PB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
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:
Plant & Machinery 15%
Computer Equipment 15%
2.4. 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.
2.5. Taxation
Income tax 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 years 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.
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3. Average Number of Employees
Average number of employees, including directors, during the period was: 12
12
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 22 July 2022 - - -
Additions 81,869 432 82,301
As at 31 July 2023 81,869 432 82,301
Depreciation
As at 22 July 2022 - - -
Provided during the period 10,620 65 10,685
As at 31 July 2023 10,620 65 10,685
Net Book Value
As at 31 July 2023 71,249 367 71,616
As at 22 July 2022 - - -
5. Stocks
31 July 2023
£
Finished goods 58,000
58,000
6. Debtors
31 July 2023
£
Due within one year
Other debtors 9,824
9,824
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
31 July 2023
£
Trade creditors 46,422
Other creditors 206,351
Taxation and social security 19,431
272,204
8. Share Capital
31 July 2023
£
Allotted, Called up and fully paid 10
Page 5