1 September 2023 v2025.31.1 limited_company_frs_102_section_1a_v1_1_2 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBPSC6378692023-09-012024-08-31SC6378692024-08-31SC6378692023-08-31SC637869core:WithinOneYear2024-08-31SC637869core:WithinOneYear2023-08-31SC637869core:ShareCapital2024-08-31SC637869core:ShareCapital2023-08-31SC637869core:RetainedEarningsAccumulatedLosses2024-08-31SC637869core:RetainedEarningsAccumulatedLosses2023-08-31SC637869bus:Director12023-09-012024-08-31SC637869bus:Director22023-09-012024-08-31SC637869bus:RegisteredOffice2023-09-012024-08-31SC637869core:MotorVehicles2023-09-012024-08-31SC637869core:PlantMachinery2023-09-012024-08-31SC637869core:OfficeEquipment2023-09-012024-08-31SC637869core:LandBuildings2023-09-012024-08-31SC6378692022-09-012023-08-31SC637869core:LandBuildings2023-09-01SC637869core:PlantMachinery2023-09-01SC6378692023-09-01SC637869core:LandBuildings2024-08-31SC637869core:PlantMachinery2024-08-31SC637869core:LandBuildings2023-08-31SC637869core:PlantMachinery2023-08-31SC63786912023-09-012024-08-31SC637869countries:Scotland2023-09-012024-08-31SC637869bus:AuditExemptWithAccountantsReport2023-09-012024-08-31SC637869bus:PrivateLimitedCompanyLtd2023-09-012024-08-31SC637869bus:SmallEntities2023-09-012024-08-31SC637869bus:FullAccounts2023-09-012024-08-31
Company registration number:
SC637869
Dunwell Roofing & Building Services Ltd
Unaudited Filleted Financial Statements for the year ended
31 August 2024
Dunwell Roofing & Building Services Ltd
Report to the board of directors on the preparation of the unaudited statutory financial statements of Dunwell Roofing & Building Services Ltd
Year ended
31 August 2024
As described on the statement of financial position, the Board of Directors of
Dunwell Roofing & Building Services Ltd
are responsible for the preparation of the
financial statements
for the year ended
31 August 2024
, which comprise the income statement, statement of income and retained earnings, statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
NKA Chartered Certified Accountants
4 Lynedoch Place
Glasgow
G3 6AB
United Kingdom
Date:
27 May 2025
Dunwell Roofing & Building Services Ltd
Statement of Financial Position
31 August 2024
20242023
Note££
Fixed assets    
Tangible assets 5
39,039
 
37,909
 
Current assets    
Debtors 6
73,990
 
29,817
 
Cash at bank and in hand
22
 
356
 
74,012
 
30,173
 
Creditors: amounts falling due within one year 7
(82,462
)
(62,056
)
Net current liabilities
(8,450
)
(31,883
)
Total assets less current liabilities 30,589   6,026  
Capital and reserves    
Called up share capital
10
 
10
 
Profit and loss account
30,579
 
6,016
 
Shareholders funds
30,589
 
6,026
 
For the year ending
31 August 2024
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
27 May 2025
, and are signed on behalf of the board by:
Jamie Bennett
Joanne Bennett
DirectorDirector
Company registration number:
SC637869
Dunwell Roofing & Building Services Ltd
Notes to the Financial Statements
Year ended
31 August 2024

1 General information

The company is a private company limited by shares and is registered in Scotland. The address of the registered office is
7 Piershill Lane
,
Edinburgh
,
EH8 7EJ
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Motor vehicles
15% straight line
Plant and machinery
15% straight line
Office equipment
15% straight line
Land and buildings
5% straight line

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4 Average number of employees

The average number of persons employed by the company during the year was
9
(2023:
8.00
).

5 Tangible assets

Land and buildingsPlant and machinery etc.Total
£££
Cost      
At
1 September 2023
23,495
 
28,772
 
52,267
 
Additions -  
7,790
 
7,790
 
At
31 August 2024
23,495
 
36,562
 
60,057
 
Depreciation      
At
1 September 2023
1,175
 
13,183
 
14,358
 
Charge
1,175
 
5,485
 
6,660
 
At
31 August 2024
2,350
 
18,668
 
21,018
 
Carrying amount      
At
31 August 2024
21,145
 
17,894
 
39,039
 
At 31 August 2023
22,320
 
15,589
 
37,909
 

6 Debtors

20242023
££
Trade debtors
71,494
 
15,252
 
Amounts owed by group undertakings and undertakings in which the company has a participating interest
2,470
 
1,600
 
Other debtors
26
 
12,965
 
73,990
 
29,817
 

7 Creditors: amounts falling due within one year

20242023
££
Bank loans and overdrafts
17,351
 
24,689
 
Trade creditors
1,450
 
1,067
 
Taxation and social security
62,817
 
35,787
 
Other creditors
844
 
513
 
82,462
 
62,056