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core:Vehicles 2024-07-01 2025-06-30 SC116385 core:FurnitureFittings 2024-07-01 2025-06-30 SC116385 core:OfficeEquipment 2024-07-01 2025-06-30 SC116385 core:NetGoodwill 2024-07-01 2025-06-30 SC116385 core:IntangibleAssetsOtherThanGoodwill 2024-07-01 2025-06-30 SC116385 core:ListedExchangeTraded 2024-07-01 2025-06-30 SC116385 core:UnlistedNon-exchangeTraded 2024-07-01 2025-06-30 SC116385 core:MoreThanFiveYears 2024-07-01 2025-06-30 SC116385 core:Non-currentFinancialInstruments 2025-06-30 SC116385 core:Non-currentFinancialInstruments 2024-06-30 SC116385 dpl:CostSales 2024-07-01 2025-06-30 SC116385 dpl:DistributionCosts 2024-07-01 2025-06-30 SC116385 core:LandBuildings 2024-07-01 2025-06-30 SC116385 core:PlantMachinery 2024-07-01 2025-06-30 SC116385 core:Vehicles 2024-07-01 2025-06-30 SC116385 core:FurnitureFittings 2024-07-01 2025-06-30 SC116385 core:OfficeEquipment 2024-07-01 2025-06-30 SC116385 dpl:AdministrativeExpenses 2024-07-01 2025-06-30 SC116385 core:NetGoodwill 2024-07-01 2025-06-30 SC116385 core:IntangibleAssetsOtherThanGoodwill 2024-07-01 2025-06-30 SC116385 dpl:GroupUndertakings 2024-07-01 2025-06-30 SC116385 dpl:ParticipatingInterests 2024-07-01 2025-06-30 SC116385 dpl:GroupUndertakings core:ListedExchangeTraded 2024-07-01 2025-06-30 SC116385 core:ListedExchangeTraded 2024-07-01 2025-06-30 SC116385 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-07-01 2025-06-30 SC116385 core:UnlistedNon-exchangeTraded 2024-07-01 2025-06-30 SC116385 dpl:CostSales 2023-07-01 2024-06-30 SC116385 dpl:DistributionCosts 2023-07-01 2024-06-30 SC116385 core:LandBuildings 2023-07-01 2024-06-30 SC116385 core:PlantMachinery 2023-07-01 2024-06-30 SC116385 core:Vehicles 2023-07-01 2024-06-30 SC116385 core:FurnitureFittings 2023-07-01 2024-06-30 SC116385 core:OfficeEquipment 2023-07-01 2024-06-30 SC116385 dpl:AdministrativeExpenses 2023-07-01 2024-06-30 SC116385 core:NetGoodwill 2023-07-01 2024-06-30 SC116385 core:IntangibleAssetsOtherThanGoodwill 2023-07-01 2024-06-30 SC116385 dpl:GroupUndertakings 2023-07-01 2024-06-30 SC116385 dpl:ParticipatingInterests 2023-07-01 2024-06-30 SC116385 dpl:GroupUndertakings core:ListedExchangeTraded 2023-07-01 2024-06-30 SC116385 core:ListedExchangeTraded 2023-07-01 2024-06-30 SC116385 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-07-01 2024-06-30 SC116385 core:UnlistedNon-exchangeTraded 2023-07-01 2024-06-30 SC116385 core:NetGoodwill 2025-06-30 SC116385 core:IntangibleAssetsOtherThanGoodwill 2025-06-30 SC116385 core:LandBuildings 2025-06-30 SC116385 core:PlantMachinery 2025-06-30 SC116385 core:Vehicles 2025-06-30 SC116385 core:FurnitureFittings 2025-06-30 SC116385 core:OfficeEquipment 2025-06-30 SC116385 core:AfterOneYear 2025-06-30 SC116385 core:WithinOneYear 2025-06-30 SC116385 core:ListedExchangeTraded 2025-06-30 SC116385 core:UnlistedNon-exchangeTraded 2025-06-30 SC116385 core:ShareCapital 2025-06-30 SC116385 core:SharePremium 2025-06-30 SC116385 core:RevaluationReserve 2025-06-30 SC116385 core:OtherReservesSubtotal 2025-06-30 SC116385 core:RetainedEarningsAccumulatedLosses 2025-06-30 SC116385 core:NetGoodwill 2024-06-30 SC116385 core:IntangibleAssetsOtherThanGoodwill 2024-06-30 SC116385 core:LandBuildings 2024-06-30 SC116385 core:PlantMachinery 2024-06-30 SC116385 core:Vehicles 2024-06-30 SC116385 core:FurnitureFittings 2024-06-30 SC116385 core:OfficeEquipment 2024-06-30 SC116385 core:AfterOneYear 2024-06-30 SC116385 core:WithinOneYear 2024-06-30 SC116385 core:ListedExchangeTraded 2024-06-30 SC116385 core:UnlistedNon-exchangeTraded 2024-06-30 SC116385 core:ShareCapital 2024-06-30 SC116385 core:SharePremium 2024-06-30 SC116385 core:RevaluationReserve 2024-06-30 SC116385 core:OtherReservesSubtotal 2024-06-30 SC116385 core:RetainedEarningsAccumulatedLosses 2024-06-30 SC116385 core:NetGoodwill 2023-06-30 SC116385 core:IntangibleAssetsOtherThanGoodwill 2023-06-30 SC116385 core:LandBuildings 2023-06-30 SC116385 core:PlantMachinery 2023-06-30 SC116385 core:Vehicles 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CHAPELHALL INDUSTRIAL BEARINGS LIMITED

Registered Number
SC116385
(Scotland)

Unaudited Financial Statements for the Year ended
30 June 2025

CHAPELHALL INDUSTRIAL BEARINGS LIMITED
Company Information
for the year from 1 July 2024 to 30 June 2025

Directors | Hay, Alison Baxter
| Hay, Ian
| Hay, James
| Hay, Robert

Company Secretary | HAY, Alison Baxter

Registered Address | Block 4, Unit 5, Burns Road
| Chapelhall Industrial Estate
| Airdrie
| ML6 8QH

Registered Number | SC116385 (Scotland)

CHAPELHALL INDUSTRIAL BEARINGS LIMITED
Balance Sheet as at
30 June 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 24,577 |  |  |  | 43,933
|  |  |  | 24,577 |  |  |  | 43,933
Current assets |  |  |  |  |  |  |  |
Stocks |  | 10,440 |  |  |  | 10,440 |  |
Debtors | 4 | 40,024 |  |  |  | 45,585 |  |
Cash at bank and on hand |  | 59,689 |  |  |  | 56,446 |  |
|  | 110,153 |  |  |  | 112,471 |  |
Creditors amounts falling due within one year | 5 | (53,167) |  |  |  | (44,729) |  |
Net current assets (liabilities) |  |  |  | 56,986 |  |  |  | 67,742
Total assets less current liabilities |  |  |  | 81,563 |  |  |  | 111,675
Creditors amounts falling due after one year | 6 |  |  | (1,126) |  |  |  | (17,557)
Provisions for liabilities |  |  |  | (5,490) |  |  |  | (566)
Net assets |  |  |  | 74,947 |  |  |  | 93,552
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 74,847 |  |  |  | 93,452
Shareholders' funds |  |  |  | 74,947 |  |  |  | 93,552

- The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 1 October 2025, and are signed on its behalf by:
Hay, Robert Director Registered Company No. SC116385

CHAPELHALL INDUSTRIAL BEARINGS LIMITED
Notes to the Financial Statements
for the year ended 30 June 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| 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.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 3 |  | 3

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 July 24 | 104,932
| Disposals | (15,871)
| At 30 June 25 | 89,061
| Depreciation and impairment
| At 01 July 24 | 60,999
| Charge for year | 11,421
| On disposals | (7,936)
| At 30 June 25 | 64,484
| Net book value
| At 30 June 25 | 24,577
| At 30 June 24 | 43,933

| Included in the above are motor vehicles which are held on HP contracts. The cost as at 30th June 2025 were £24,610.

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 38,754 |  | 43,029
| Other debtors | 686 |  | 1,844
| Prepayments and accrued income | 584 |  | 712
| Total | 40,024 |  | 45,585

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 30,011 |  | 22,687
| Taxation and social security | 16,417 |  | 13,936
| Finance lease and HP contracts | 4,503 |  | 5,641
| Other creditors | 9 |  | 6
| Accrued liabilities and deferred income | 2,227 |  | 2,459
| Total | 53,167 |  | 44,729

| Included within Other Creditors is an amount due to the Directors from Chapelhall Industrial Bearings Ltd of £9 (2024: £6). This loan is interest-free and repayable on demand.

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 1,126 |  | 17,557
| Total | 1,126 |  | 17,557

7. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 5,629 |  | 23,198

8. | Controlling party
--- | ---
| There is no ultimate controlling party.