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Registration number: 13505077

Dunmarb Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2025

Dunmarb Limited

Contents

Company Information | 1
Directors' Report | 2
Balance Sheet | 3 to 4
Notes to the Unaudited Financial Statements | 5 to 11

Dunmarb Limited

Company Information

Directors | D Bray M Bray

Registered office | C/o Armstrongs Accountants Alexandra House Queen Street Leek Staffordshire ST13 6LP

Dunmarb Limited

Directors' Report for the Year Ended 31 March 2025

The directors present their report and the financial statements for the year ended 31 March 2025.

Directors of the company

The directors who held office during the year were as follows:

D Bray

M Bray

Principal activity

The principal activity of the company is investment activities

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 30 April 2025 and signed on its behalf by:

......................................... D Bray Director

Dunmarb Limited

(Registration number: 13505077)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | (As restated) 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 257 | 286
Other financial assets | 5 | 1,296,700 | 1,185,760
|  | 1,296,957 | 1,186,046
Current assets |  |  |
Stocks | 6 | 95,542 | 203,817
Debtors | 7 | 135,798 | 21,415
Cash at bank and in hand |  | 5,978 | 235,849
|  | 237,318 | 461,081
Creditors: Amounts falling due within one year | 8 | (1,343,081) | (1,537,334)
Net current liabilities |  | (1,105,763) | (1,076,253)
Net assets |  | 191,194 | 109,793
Capital and reserves |  |  |
Called up share capital | 9 | 12 | 12
Retained earnings |  | 191,182 | 109,781
Shareholders' funds |  | 191,194 | 109,793

For the financial year ending 31 March 2025 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 and Directors' Report.

Approved and authorised by the Board on 30 April 2025 and signed on its behalf by:

Dunmarb Limited

(Registration number: 13505077)
Balance Sheet as at 31 March 2025

......................................... D Bray Director

Dunmarb Limited

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

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:
C/o Armstrongs Accountants
Alexandra House
Queen Street
Leek
Staffordshire
ST13 6LP
England

These financial statements were authorised for issue by the Board on 30 April 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.

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.

Dunmarb Limited

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

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:

Asset class | Depreciation method and rate
Office equipment | 10% reducing balance method

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by the directors. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

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. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. 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.

Dunmarb Limited

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

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 and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

Financial instruments

Classification
Basic financial assets, including trade and other receivables, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest
Recognition and measurement
Such assets are subsequently carried at amortised cost using the effective interest method.
Impairment
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Dunmarb Limited

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

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Dunmarb Limited

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

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 April 2024 | 353 | 353
At 31 March 2025 | 353 | 353
Depreciation
At 1 April 2024 | 67 | 67
Charge for the year | 29 | 29
At 31 March 2025 | 96 | 96
Carrying amount
At 31 March 2025 | 257 | 257
At 31 March 2024 | 286 | 286

5 | Other financial assets (current and non-current)

| 2025 £ | 2024 £
Non-current financial assets
Financial assets at amortised cost | 1,296,700 | 1,185,760

6 | Stocks

| 2025 £ | (As restated) 2024 £
Other inventories | 95,542 | 203,817

7 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 135,798 | 21,415
| 135,798 | 21,415

Dunmarb Limited

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

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 10 | 1,200,000 | 1,200,000
Trade creditors |  | 1,235 | -
Taxation and social security |  | 24,257 | 12,184
Accruals and deferred income |  | 885 | 4,245
Other creditors |  | 116,704 | 320,905
|  | 1,343,081 | 1,537,334

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £0.10 each | 120 | 12 | 120 | 12

10 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 1,200,000 | 1,200,000

11 | Related party transactions

Summary of transactions with other related parties

Dunmarb Limited

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

The company has entered into transactions with the directors and shareholders. Director loans totalled £116,704 (2024: £320,904) at the end of the year.
Other loans of £1,200,000 relate to loans from the shareholders. Loans previously introduced by the shareholders are as follows:
Mr A Bray loan of £400,000 (2024: £400,000)
Mr P Bray loan of £400,000 (2024: £400,000)
Mrs E Mcdonald loan of £400,000 (2024: £400,000)
All loans owing to the directors and shareholders are repayable on demand. No interest is being charged by the directors or shareholders.

12 | Ultimate controlling party

During the year there was no one ultimate controlling party.