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REGISTERED NUMBER: SC130759 (Scotland)















Unaudited Financial Statements for the Year Ended 30 April 2025

for

W S Dunsire & Sons Limited

W S Dunsire & Sons Limited (Registered number: SC130759)






Contents of the Financial Statements
for the Year Ended 30 April 2025




Page

Balance Sheet 1

Notes to the Financial Statements 3


W S Dunsire & Sons Limited (Registered number: SC130759)

Balance Sheet
30 April 2025

30.4.25 30.4.24
Notes £    £   
FIXED ASSETS
Tangible assets 4 287,458 287,336
Investments 5 100 -
287,558 287,336

CURRENT ASSETS
Stocks 480,155 425,443
Debtors 6 201,825 140,278
Cash at bank and in hand 502,070 497,621
1,184,050 1,063,342
CREDITORS
Amounts falling due within one year 7 (434,591 ) (384,135 )
NET CURRENT ASSETS 749,459 679,207
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,037,017

966,543

CREDITORS
Amounts falling due after more than one
year

8

(52,300

)

(144,184

)

PROVISIONS FOR LIABILITIES (71,865 ) (71,834 )
NET ASSETS 912,852 750,525

CAPITAL AND RESERVES
Called up share capital 10,002 10,002
Retained earnings 902,850 740,523
912,852 750,525

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

W S Dunsire & Sons Limited (Registered number: SC130759)

Balance Sheet - continued
30 April 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 August 2025 and were signed on its behalf by:





Mr C M Dunsire - Director


W S Dunsire & Sons Limited (Registered number: SC130759)

Notes to the Financial Statements
for the Year Ended 30 April 2025

1. STATUTORY INFORMATION

W S Dunsire & Sons Limited is a private company, limited by shares, domiciled in Scotland, registration number SC130759. The registered office is 40 Birkhill Road, Cambusbarron, Stirling, FK7 9JS.

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 residential and commercial builders, excluding value added tax. Sales are recognised at the point at which the goods are delivered or the service is complete.

Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% on cost, 25% on reducing balance and 15% on reducing balance

Tangible fixed assets are stated at cost less depreciation. Cost represent purchase price together with any incidental costs of acquisition.

The directors have considered the residual value of all tangible fixed assets to be immaterial and therefore all tangible fixed assets are depreciated to nil value.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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 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.

W S Dunsire & Sons Limited (Registered number: SC130759)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 25 (2024 - 26 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2024 929,767
Additions 70,015
At 30 April 2025 999,782
DEPRECIATION
At 1 May 2024 642,431
Charge for year 69,893
At 30 April 2025 712,324
NET BOOK VALUE
At 30 April 2025 287,458
At 30 April 2024 287,336

W S Dunsire & Sons Limited (Registered number: SC130759)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 May 2024 163,680
Additions 62,975
Transfer to ownership (80,390 )
At 30 April 2025 146,265
DEPRECIATION
At 1 May 2024 52,349
Charge for year 22,846
Transfer to ownership (40,600 )
At 30 April 2025 34,595
NET BOOK VALUE
At 30 April 2025 111,670
At 30 April 2024 111,331

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
Additions 100
At 30 April 2025 100
NET BOOK VALUE
At 30 April 2025 100

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£    £   
Trade debtors 111,411 80,632
Other debtors 90,414 59,646
201,825 140,278

W S Dunsire & Sons Limited (Registered number: SC130759)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£    £   
Bank loans and overdrafts 100,000 100,000
Hire purchase contracts 47,562 48,231
Trade creditors 66,568 63,771
Taxation and social security 190,154 140,986
Other creditors 30,307 31,147
434,591 384,135

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.25 30.4.24
£    £   
Bank loans 9,039 109,809
Hire purchase contracts 43,261 34,375
52,300 144,184

9. SECURED DEBTS

The following secured debts are included within creditors:

30.4.25 30.4.24
£    £   
Hire purchase contracts 90,823 82,606

Balances due under hire purchase/finance lease agreements are secured upon the assets to which they relate.

10. RELATED PARTY DISCLOSURES

At the year end, the company was due £74,414 from related parties (2024: £43,646) and owed related parties £1,529 (2024: £1,429).