Dunbai International Ltd 11106233 false 2024-01-01 2024-12-31 2024-12-31 The principal activity of the company is to provide non-specialised wholesale trade, other retail sale not in stores, stalls or markets. In addition to this the company provides management consultancy activities other than financial management. Digita Accounts Production Advanced 6.30.9574.0 true true 11106233 2024-01-01 2024-12-31 11106233 2024-12-31 11106233 bus:OrdinaryShareClass1 bus:CumulativeShares 2024-12-31 11106233 core:CurrentFinancialInstruments 2024-12-31 11106233 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 11106233 core:FurnitureFittingsToolsEquipment 2024-12-31 11106233 bus:SmallEntities 2024-01-01 2024-12-31 11106233 bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 11106233 bus:FilletedAccounts 2024-01-01 2024-12-31 11106233 bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 11106233 bus:RegisteredOffice 2024-01-01 2024-12-31 11106233 bus:Director1 2024-01-01 2024-12-31 11106233 bus:OrdinaryShareClass1 bus:CumulativeShares 2024-01-01 2024-12-31 11106233 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 11106233 core:FurnitureFittingsToolsEquipment 2024-01-01 2024-12-31 11106233 core:OtherRelatedParties 2024-01-01 2024-12-31 11106233 countries:EnglandWales 2024-01-01 2024-12-31 11106233 2023-12-31 11106233 core:FurnitureFittingsToolsEquipment 2023-12-31 11106233 2023-01-01 2023-12-31 11106233 2023-12-31 11106233 bus:OrdinaryShareClass1 bus:CumulativeShares 2023-12-31 11106233 core:CurrentFinancialInstruments 2023-12-31 11106233 core:CurrentFinancialInstruments core:WithinOneYear 2023-12-31 11106233 core:FurnitureFittingsToolsEquipment 2023-12-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 11106233

Dunbai International Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2024

Dunbai International Ltd

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 6

Dunbai International Ltd

(Registration number: 11106233)
Balance Sheet as at 31 December 2024

| Note | 2024 £ | 2023 £
Fixed assets |  |  |
Tangible assets | 4 | 4,228 | 6,769
Current assets |  |  |
Stocks | 5 | 432,947 | 337,204
Debtors | 6 | 328,666 | 428,047
Cash at bank and in hand |  | 302,222 | 725,564
|  | 1,063,835 | 1,490,815
Creditors: Amounts falling due within one year | 7 | (1,017,311) | (1,584,786)
Net current assets/(liabilities) |  | 46,524 | (93,971)
Net assets/(liabilities) |  | 50,752 | (87,202)
Capital and reserves |  |  |
Called up share capital | 8 | 100 | 1
Retained earnings |  | 50,652 | (87,203)
Shareholders' funds/(deficit) |  | 50,752 | (87,202)

For the financial year ending 31 December 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 17 September 2025 and signed on its behalf by:

......................................... Mr Buqing Huang Director

Dunbai International Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2 Murdock Road (Rear Office)
Bicester
Oxfordshire
OX26 4PP
United Kingdom

These financial statements were authorised for issue by the Board on 17 September 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Dunbai International Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price.

Dunbai International Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2023 - 2).

Dunbai International Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 January 2024 | 15,873 | 15,873
At 31 December 2024 | 15,873 | 15,873
Depreciation
At 1 January 2024 | 9,104 | 9,104
Charge for the year | 2,541 | 2,541
At 31 December 2024 | 11,645 | 11,645
Carrying amount
At 31 December 2024 | 4,228 | 4,228
At 31 December 2023 | 6,769 | 6,769

5 | Stocks

| 2024 £ | 2023 £
Other inventories | 432,947 | 337,204

6 | Debtors

| 2024 £ | 2023 £
Trade debtors | 28,633 | 367,123
Prepayments | 4,560 | -
Other debtors | 295,473 | 60,924
| 328,666 | 428,047

7 | Creditors

Creditors: amounts falling due within one year

Dunbai International Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

| 2024 £ | 2023 £
Due within one year |  |
Trade creditors | 63,334 | 48,740
Taxation and social security | 25,998 | 2,989
Accruals and deferred income | 3,780 | 431,692
Other creditors | 924,199 | 1,101,365
| 1,017,311 | 1,584,786

Creditors: amounts falling due after more than one year

| 2024 £ | 2023 £

8 | Share capital

Allotted, called up and fully paid shares

| 2024 | 2023
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 1 | 1

9 | Related party transactions

Summary of transactions with other related parties

Oriental Bu Trading Limited (a company controlled by a director) During the year funds were advanced by Oriental Bu Trading Limited to Dunbai International Limited.The advances are not subject to an interest charge.
At the year end the company owed Oriental Bu Trading Limited £136,743 (2023 - £62,005).