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REGISTERED NUMBER: SC248440 (Scotland)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

S & S Dunsmore Ltd.

S & S Dunsmore Ltd. (Registered number: SC248440)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Statement of Financial Position 1

Notes to the Financial Statements 2


S & S Dunsmore Ltd. (Registered number: SC248440)

Statement of Financial Position
30 April 2024

30.4.24 30.4.23
Notes £    £   
CURRENT ASSETS
Stocks 28,900 28,700
Debtors 4 44,857 50,608
Cash in hand 185 185
73,942 79,493
CREDITORS
Amounts falling due within one year 5 (56,953 ) (58,533 )
NET CURRENT ASSETS 16,989 20,960
TOTAL ASSETS LESS CURRENT
LIABILITIES

16,989

20,960

CREDITORS
Amounts falling due after more than one
year

6

(16,944

)

(20,932

)
NET ASSETS 45 28

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 43 26
SHAREHOLDERS' FUNDS 45 28

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 31 January 2025 and were signed by:




Mr S Dunsmore - Director


S & S Dunsmore Ltd. (Registered number: SC248440)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

S&S Dunsmore Ltd is a private company, limited by shares, domiciled in Scotland, registration number SC248440. The registered office is Unit 5 Gateway Business Park, Beancross Road, Grangemouth, Stirlingshire, FK3 8WX.

2. ACCOUNTING POLICIES

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

Turnover
Turnover represents net invoiced sales of goods and services in respect of running a golf shop and providing golf tuition, excluding value added tax. Sales are recognised at the point at which the goods are delivered or the service is complete.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost is represented by purchase price.

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.

Provisions
Provisions are recognised when the company has a legal or constructive obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation, and the amount has been reliably estimated. Provisions are not recognised for future operating losses. Provisions are discounted where the time value of money is material.

Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is
determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 6 ) .

S & S Dunsmore Ltd. (Registered number: SC248440)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 750 550
Other debtors 44,107 50,058
44,857 50,608

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 12,172 6,367
Trade creditors 5,033 4,660
Taxation and social security 22,591 31,628
Other creditors 17,157 15,878
56,953 58,533

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.24 30.4.23
£    £   
Bank loans 16,944 20,932

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2024 and 30 April 2023:

30.4.24 30.4.23
£    £   
Mr S Dunsmore
Balance outstanding at start of year 40,464 25,921
Amounts advanced 38,030 49,893
Amounts repaid (45,344 ) (35,350 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 33,150 40,464