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Company Registration No. SC768157 (Scotland)
Dunain Enterprise Limited Unaudited accounts for the year ended 31 May 2025
Dunain Enterprise Limited Unaudited accounts Contents
Page
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Dunain Enterprise Limited Company Information for the year ended 31 May 2025
Director
D Borthwick
Company Number
SC768157 (Scotland)
Registered Office
3b Achmore Isle of Lewis HS2 9DU Scotland
Accountants
Assenti & Noble Ltd 18 Mosshead Road Bearsden Glasgow G61 3HN
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Dunain Enterprise Limited Statement of financial position as at 31 May 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
670 
479 
Current assets
Debtors
3,010 
4,226 
Cash at bank and in hand
14,524 
14,071 
17,534 
18,297 
Creditors: amounts falling due within one year
(11,891)
(12,739)
Net current assets
5,643 
5,558 
Net assets
6,313 
6,037 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
6,213 
5,937 
Shareholders' funds
6,313 
6,037 
For the year ending 31 May 2025 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 23 July 2025 and were signed on its behalf by
D Borthwick Director Company Registration No. SC768157
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Dunain Enterprise Limited Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
Dunain Enterprise Limited is a private company, limited by shares, registered in Scotland, registration number SC768157. The registered office is 3b Achmore, Isle of Lewis, HS2 9DU, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents invoiced sales to external customers, excluding value added tax.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
20% straight line
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 June 2024
599 
Additions
389 
At 31 May 2025
988 
Depreciation
At 1 June 2024
120 
Charge for the year
198 
At 31 May 2025
318 
Net book value
At 31 May 2025
670 
At 31 May 2024
479 
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Dunain Enterprise Limited Notes to the Accounts for the year ended 31 May 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,010 
4,226 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
8,050 
8,391 
Other creditors
- 
599 
Loans from directors
3,241 
3,149 
Accruals
600 
600 
11,891 
12,739 
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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