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REGISTERED NUMBER: SC625830 (Scotland)















Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Dullan Resources Ltd

Dullan Resources Ltd (Registered number: SC625830)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Dullan Resources Ltd

Company Information
for the Year Ended 31 March 2025







DIRECTORS: Ms J G Donald
Mr A J Pettitt





REGISTERED OFFICE: Dullan Brae House
53 Fife Street
Dufftown
Morayshire
AB55 4AP





REGISTERED NUMBER: SC625830 (Scotland)





ACCOUNTANTS: SBP
Accountants
Glebefield House
21 Links Terrace
Peterhead
Aberdeenshire
AB42 2XA

Dullan Resources Ltd (Registered number: SC625830)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 31,206 12,382

CURRENT ASSETS
Debtors 5 7,830 72,569
Cash at bank 41,614 59,894
49,444 132,463
CREDITORS
Amounts falling due within one year 6 10,219 37,448
NET CURRENT ASSETS 39,225 95,015
TOTAL ASSETS LESS CURRENT
LIABILITIES

70,431

107,397

PROVISIONS FOR LIABILITIES 1,491 2,142
NET ASSETS 68,940 105,255

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 68,930 105,245
68,940 105,255

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Dullan Resources Ltd (Registered number: SC625830)

Balance Sheet - continued
31 March 2025


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 July 2025 and were signed on its behalf by:





Mr A J Pettitt - Director


Dullan Resources Ltd (Registered number: SC625830)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Dullan Resources Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 20% on reducing balance
Computer equipment - 33% on cost

Tangible fixed assets are included at cost less depreciation and impairment. The residual value is reassessed at the end of the accounting period.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

Dullan Resources Ltd (Registered number: SC625830)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and Computer
leasehold machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 April 2024 2,745 2,969 3,660 11,544 20,918
Additions 20,614 - - 2,895 23,509
Disposals - - - (1,744 ) (1,744 )
At 31 March 2025 23,359 2,969 3,660 12,695 42,683
DEPRECIATION
At 1 April 2024 - 742 1,302 6,492 8,536
Charge for year - 557 472 2,959 3,988
Eliminated on disposal - - - (1,047 ) (1,047 )
At 31 March 2025 - 1,299 1,774 8,404 11,477
NET BOOK VALUE
At 31 March 2025 23,359 1,670 1,886 4,291 31,206
At 31 March 2024 2,745 2,227 2,358 5,052 12,382

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors - 70,818
Other debtors 7,830 1,751
7,830 72,569

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Taxation and social security - 21,655
Other creditors 10,219 15,793
10,219 37,448

7. ULTIMATE CONTROLLING PARTY

The controlling party is Mr A J Pettitt.